Finance

Title V Finance

Article 170: Taxes

1. Taxes to the benefit of the State may be imposed only by virtue of a law.

2.
2.1. Taxes to the benefit of Communities or Regions may be imposed only through a decree or ruling as described in Article 134.

2.2. The law determines, with respect to those taxes described in Paragraph 1. those exceptions of proven necessity.

3.
3.1. A fee or tax may be established by a province only following the decision of its Council.

3.2 A law determines, with respect to the taxes described in Paragraph 1., those exceptions of proven necessity.

3.3 The law can suppress, either totally or partially, the taxes referred to in Paragraph 1.

4.
4.1. No charge or tax can be established by the urban districts, by the federation of communes, nor by the communes except by a decision made by their Councils.

4.2. The law determines, with respect to the taxes described in Paragraph (1), those exceptions of proven necessity.

Article 171: Annual Vote on Taxes

1. Taxes to the benefit of the State, the Community, or the Region are voted on an annual basis.

2. Rules which determine them remain valid for one year if they are not renewed.

Article 172: No Privileges

1. No privileges with regard to taxes can be established.

2. No exemption or reduction of taxes can be established except by a law.

Article 173: Purpose of Taxation

Except for the provinces, polders, and drainage systems, and those cases formally excepted by the laws, the decrees and rules described in Article 134, taxes may be imposed upon citizens only for the benefit of the State, the Community, the Region, the urban entity, the federation of communes or the commune.

Article 174: Budget

1. Each year, the House of Representatives rules on the approval of State accounts and votes on the Budget. However, the House of Representatives and the Senate establish their respective allocations on an annual basis.

2. All State receipts and expenditure must be included in the budget and included in the accounts.

Article 175: Community Budget

1. A law adopted by majority vote as described in Article4 last paragraph, establishes the method of financing for the French Community and for the Flemish Community.

2. The French and Flemish Community Councils decide upon the spending of their respective attributions by decree.

Article 176: German-speaking Community

1. The method of financing of the German-speaking Community is established by law.

2. The German-speaking Community Council decides upon the spending of its financial attributions by decree.

Article 177: Regional Budget

1. A law adopted by majority vote as described in Article 4 last paragraph, fixes the methods of financing for Regions.

2. Regional Councils determine, respectively, the uses to which financial means are applied, in keeping with the terms described in Article 134.

Article 178: Financial Transfer

Within the conditions and terms described by law adopted by majority vote as described in Article 4, last paragraph, the Brussels-Capital Regional Council transfers, by virtue of the rule described in Article 134, financial means to the joint Community Commission and to the French and Flemish Community Commissions.

Article 179: Pension Only by Law

Under no circumstance may a pension or other form of compensation be attributed other than by sole virtue of a law.

Article 180: State Audit Office

1. Members of the State Audit Office are nominated by the House of Representatives for a duration established by law.

2. This Office is responsible for the examination and for the liquidation of general administration accounts and for the accounts of accountants working for the public treasury. It must see that no budgetary item is surpassed and that no transfers take place. The Office also 0oversees operations relative to the establishment and to the perception of State income, including tax collection. It establishes the accounts of the various State administrations, and is responsible, in this regard, for the collection of all required information and accounting items.

3. General accounts of the State are submitted to the House of Representatives with State Audit Office observations.

4. This Office is organized by law.

Article 181: Remuneration of Religious and Moral Leaders

1. The State awards remuneration and pensions to religious leaders; those amounts required are included in the budget on an annual basis.

2. The State awards remuneration and pensions to representatives of organizations recognized by the law as providing moral assistance according to a non-religious philosophical concept; those amounts required are included in the budget on an annual basis.