10 APRIL 2022. - Koninklijk besluit tot uitvoering van artikel 57, vierde lid van het Wetboek van de inkomstenbelastingen 1992. - Duitse vertaling
De hierna volgende tekst is de Duitse vertaling van het koninklijk besluit van 10 april 2022 tot uitvoering van artikel 57, vierde lid van het Wetboek van de inkomstenbelastingen 1992 (Belgisch Staatsblad van 26 april 2022).
Deze vertaling is opgemaakt door de Centrale dienst voor Duitse vertaling in Malmedy.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
10. APRIL 2022 - Königlicher Erlass zur Ausführung
von Artikel 57 Absatz 4 des Einkommensteuergesetzbuches 1992
PHILIPPE, Konig der Belgier, Allen Gegenwartigen und Zukunftigen, Unser Gruß!
Aufgrund des Einkommensteuergesetzbuches 1992, des Artikels 57 Absatz 4, eingefügt durch das Gesetz vom 21. Januar 2022;
Aufgrund des Königlichen Erlasses vom 27. August 1993 zur Ausführung des Einkommensteuergesetzbuches 1992, des Artikels 30, ersetzt durch den Königlichen Erlass vom 3. Juni 2007;
Aufgrund der Stellungnahme des Finanzinspektors vom 11. Februar 2022;
Aufgrund des Gutachtens Nr. 71.100/3 des Staatsrates vom 22. März 2022, abgegeben in Anwendung von Artikel 84 § 1 Absatz 1 Nr. 2 der am 12. Januar 1973 koordinierten Gesetze über den Staatsrat;
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