Unofficial translation
TITLE 4. – AMENDMENTS RELATING TO VALUE ADDED TAX
CHAPTER 1. – General provision.
Art. 62. Chapter 2 of this title provides for the partial transposition of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.
CHAPTER 2. – Exemption for certain transactions carried out on the occasion of events intended to provide financial support to certain exempt organizations
Art. 63. In the French text of Article 44, § 2, 12°, of the Value Added Tax Code, replaced by the Law of July 30, 2018, the words “à l’occasion de manifestations” are inserted between the words “et 11° ” and the word “destinées”.
CHAPTER 3. – Extension of the reduced rate for supplies of electricity under residential contracts, of natural gas and of heat through heat networks
Art. 64. In Article 1bis of Royal Decree No. 20 of July 20, 1970, fixing the rates of value-added tax and classifying goods and services under these rates, inserted by the Royal Decree of December 29, 1992, restored by the Royal Decree of March 21, 2014, replaced by the Royal Decree of February 21, 2022 and last amended by the Royal Decree of June 27, 2022, the following amendments are made:
1° the words “December 31, 2022” are replaced each time by the words “March 31, 2023”;
2° the words “January 1, 2023” are replaced each time by the words “April 1, 2023”.
Art. 65. In Article 1bis/1 of the same Decree, inserted by the Royal Decree of March 23, 2022 and replaced by the Royal Decree of June 27, 2022, the following amendments are made:
1° the words “December 31, 2022” are replaced each time by the words “March 31, 2023”;
2° the words “January 1, 2023” are replaced each time by the words “April 1, 2023”.
Source Official Gazette
