The initial version of the new Article 194ter of the 1992 Income Tax Code, which appeared in the programme law of 2 August 2002 , has been amended several times.

         • firstly in order to ensure that the text complied with European law and in response to a number of   
           comments by the European Commission, in the programme law of 12 December 2003

        • secondly to incorporate some essential amendments identified by the sector thanks to the Law of 17 May            2004 (published in the Moniteur belge on 4 June 2004)

These different amendments all take retrospective effect and thus came into force, like the initial law, on 3 May 2003.

The text of the law as amended, and other parliamentary documents, are given below (in French).