Article 170 [Taxes]
(1) Taxes to the benefit of the State may be imposed only by
virtue of a law.
(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.
(3.1) 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).
(4.1) 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 Article 4,
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 oversees 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.