16 DECEMBRE 2014. - Arrêté royal modifiant, en ce qui concerne les avantages de toute nature, l'AR/CIR 92 résultant de l'utilisation à des fins personnelles d'un véhicule mis gratuitement à disposition (1)
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, l'article 36, § 2, inséré par la loi du 28 décembre 2011 et modifié par les lois des 29 mars 2012 et 21 décembre 2013;
Vu l'AR/CIR 92, l'article 18, § 3, 9°, inséré par l'arrêté royal du 3 avril 2013 et modifié par l'arrêté royal du 24 janvier 2014;
Vu l'avis de l'Inspecteur des Finances, donné le 23 octobre 2014;
Vu l'accord du Ministre du Budget, donné le 9 décembre 2014;
Vu les lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973, l'article 3, § 1er;
Vu l'urgence;
Considérant :
- que le présent arrêté détermine l'émission de référence-CO2 pour 2015 afin de fixer les avantages de toute nature résultant de l'utilisation à des fins personnelles d'un véhicule mis gratuitement à disposition;
- que le montant des avantages est déterminant pour l'établissement du précompte professionnel y afférent;
- que l'émission de référence-CO2 précitée doit être portée le plus rapidement possible à la connaissance des contribuables;
- que, pour la sécurité juridique du contribuable, le présent arrêté doit être publié le plus rapidement possible;
- que cet arrêté doit dès lors être pris d'urgence;
Sur la proposition du Ministre des Finances,
Nous avons arrêté et arrêtons :
Article 1er. Dans le tableau de l'article 18, § 3, 9°, de l'AR/CIR 92, inséré par l'arrêté royal du 3 avril 2013 et modifié par l'arrêté royal du 24 janvier 2014, la colonne "Année civile" est complétée par "2015", la colonne "Véhicules à moteur alimenté à l'essence, au LPG ou au gaz naturel" par "110 g/km" et la colonne "Véhicules à moteur alimenté au diesel" par "91 g/km".
Art. 2. Le présent arrêté est applicable aux avantages de toute nature attribués à partir du 1er janvier 2015.
Art. 3. Le ministre qui a les Finances dans ses...
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