TITLE V. On Finances
Article 170
- Taxes to the benefit of the State can only be introduced by a law.
- Taxes to the benefit of a Community or Region can only be introduced by a federate law or a rule as described in Article 134.The law determines, with respect to the taxes referred to in the first paragraph, the exceptions that are proved to be necessary.
- A charge or tax can only be introduced by a province or a supra-municipal collectivity by the decision of its council.The law determines, with respect to the taxes described in the first paragraph, the exceptions that are proved to be necessary.
The law can abolish, either totally or partially, the taxes referred to in the first sub-paragraph.
- A charge or tax can only be introduced by the metropolitan districts, federations of municipalities or by the municipalities by a decision of their council.The law determines, with respect to the taxes referred to in the first paragraph, the exceptions that are proved to be necessary.
Article 171
Taxes to the benefit of the State, a Community or a Region are subject to an annual vote.
The rules which introduce them are valid only for one year if they are not renewed.
Article 172
No privileges with regard to taxes can be introduced.
No exemption or reduction of taxes can be introduced except by a law.
Article 173
Except to the benefit of the provinces, the bodies responsible for polders and for draining and flood protection, and except for the cases formally excepted by the laws, the federate laws and rules referred to in Article 134, charges can only be claimed from citizens in the form of taxes to the benefit of the State, the Community, the Region, the metropolitan district, the federation of municipalities or the municipality.
Article 174
Each year, the House of Representatives passes the law that settles the final accounts and approves the budget. However, the House of Representatives and the Senate fix, each for itself, their operating allowances annually.
All State receipts and expenditure must be included in the budget and in the accounts.
Article 175
A law adopted by a majority as described in Article 4, last paragraph establishes the system for financing the Flemish Community and the French Community.
The Flemish and French Community Parliaments decide by federate law, each one in so far as it is concerned, upon the use of their revenues.
Article 176
A law establishes the system for financing the German-speaking Community.
The Parliament of the German-speaking Community decides by federate law upon the use of its revenues.
Article 177
A law adopted by a majority as described in Article 4, last paragraph establishes the system for financing the Regions.
Regional Parliaments determine, each one for matters of its concern, the use of their revenues, by means of the rules referred to in Article 134.
Article 178
Under the conditions and in the manner stipulated by a law adopted by a majority as described in Article 4, last paragraph, the Parliament of the Brussels-Capital Region transfers, by the rule referred to in Article 134, financial means to the Joint Community Commission and to the Flemish and French Community Commissions.
Article 179
No pension or gratuity payable by the public treasury can be attributed other than by virtue of a law.
Article 180
Members of the Court of Audit are appointed by the House of Representatives for a term established by the law.
This Court is responsible for examining and validating the general administration accounts and the accounts of all accounting officers answerable to the public treasury. It must see that no budgetary item is surpassed and that no transfers take place. The Court also has general oversight of operations relating to the establishment and collection of entitlements owed to the State, including tax receipts. It clears the accounts of the various State administrations and is responsible for collecting all information and accounting documents needed for that purpose. General accounts of the State are submitted to the House of Representatives with the Court of Audit’s observations.
This Court is organised by the law.
The law can entrust the Court of Audit with the control of the budgets and accountancy of the Communities and Regions, as well as of the public interest bodies which depend on them. It can also permit their control to be regulated by the federate law or the rule referred to in Article 134. Except as far as the German-speaking Community is concerned, the said law is passed by the majority as described in Article 4, last paragraph.
The law, the federate law or the rule referred to in Article 134 can entrust additional tasks to the Court of Audit. After the Court has agreed to it, the federate law or the rule referred to in Article 134 fixes the fee that is paid to the Court for carrying out these tasks. No fee is due for carrying out a task that the Court is already performing for a Community or Region before this paragraph comes into force.
Article 181
- The salaries and pensions of ministers of religion are paid for by the State; the amounts required are charged annually to the budget.
- The salaries and pensions of representatives of organisations recognised by the law as providing moral assistance according to a non-denominational philosophical concept are paid for by the State; the amounts required are charged annually to the budget.
