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[ 11/02/2009 ]
Amendment to R.D. no. 4 (refund in case of a judicial reorganisation)
The law of 31 January 2009 concerning the continuity of companies was published in the Belgian Official Gazette on 9 February 2009. This law includes an amendment to article 3 of R.D. no. 4.
The demand for payment described in article 77, § 1, 7° of the Belgian VAT Code shall arise as follows:
- in the case of a judicial reorganisation due to a collective arrangement, on the date of official approval by the court, with respect to the debt claims whose reduction is noted in the reorganisation plan;
- in the case of a judicial reorganisation due to an out-of-court settlement, on the date of the verdict confirming the out-of-court settlement, with respect to the debt claims whose reduction is noted in the reorganisation plan;
- on the date of pronouncing the closure of the judicial reorganisation procedure by transfer under judicial supervision, with respect to the debt claims that could not be settled as a result of the transfer.
The demand for payment described in article 77, § 1, 7° of the Belgian VAT Code shall arise as follows:
- in the case of a judicial reorganisation due to a collective arrangement, on the date of official approval by the court, with respect to the debt claims whose reduction is noted in the reorganisation plan;
- in the case of a judicial reorganisation due to an out-of-court settlement, on the date of the verdict confirming the out-of-court settlement, with respect to the debt claims whose reduction is noted in the reorganisation plan;
- on the date of pronouncing the closure of the judicial reorganisation procedure by transfer under judicial supervision, with respect to the debt claims that could not be settled as a result of the transfer.
