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the result that in future they will receive all of the revenues. Mortgage registration fees and the partial or total sharing of
immovable property located in Belgium, transfers for a consideration between co-owners of jointly owned portions of
such property, and the conversions stipulated in sections 745(d) and 745(e) of the Code Civil, even when there is no coownership, are also part of the new regional taxes.
Jurisdiction over and all revenues from the road fund tax on automobiles and vehicle registration fees have also been
transferred to the regions. It should be noted that the road fund tax on automobiles was already a “regional tax” since it
was included in section 3 of the special financing act of 1989, although such jurisdiction was purely theoretical.
The introduction of a new criterion for apportioning revenues from the Eurovignette in respect of the portion of revenues
engendered by vehicles registered in states that are not participating in the Eurovignette system, since the taxpayer
does not reside in any of the regions, also warrants mention. This portion of revenues will be apportioned among the
regions according to the number of taxable kilometres of the road network60 located within their territory.61 It should be
noted that regional autonomy with regard to the Eurovignette is purely symbolic since it is at the European level that the
parameters of the tax are determined.
The former fictitious regional status of the ecotaxes has disappeared and such taxes are now solely under federal
jurisdiction. This is the only tax that has been subject to a reversal from the standpoint of fiscal decentralization, a
decision that strikes us as entirely judicious since it seems hard to justify economically the decentralization of an indirect
61 The road network subject to the Eurovignette tax.
Section 7(4) of the special act of July 13, 2001 amending section 5, §2 of the special financing act. 213 Commission on Fiscal Imbalance tax on a mobile tax base. The regionalization of the ecotaxes, provision for which was made in the Sainte-Thérèse
agreement, only reflected the objective of symbolic autonomy and not that of well thought-out autonomy. In the wake of
the Sainte-Thérèse agreement, it turned out that no regional environmental body wished to assume jurisdiction over the
ecotaxes. At the conclusion of this initial round of negotiations, the bodies in question learned that they would have to
engage in cooperation contracts even though a uniform system fully satisfied them. It is these arguments that led to a
change in the status of the ecotaxes between the conclusion of the Sainte-Thérèse and Saint-Polycarpe agreements.
The radio-TV fee, the sole community tax since 1993, has become a regional tax, with the exception of revenues from
the fee in the German-speaking region. In light of this regionalization, the possibility granted until then to the regions of
levying piggyback taxes in this respect has, logically, been elim...
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