11 FEBRUARI 2020. - Ministerieel besluit tot vaststelling van de modellen van aanvraag van certificaat en van certificaat bedoeld in artikel 442bis van het Wetboek van de inkomstenbelastingen 1992 zoals van toepassing op de onroerende voorheffing
De Minister van de Brusselse Hoofdstedelijke Regering, belast met Financiën en Begroting,
Gelet op de bijzondere wet van 16 januari 1989 betreffende de financiering van de Gemeenschappen en de Gewesten, artikel 5;
Gelet op het Wetboek van inkomstenbelastingen 1992 zoals van toepassing op de onroerende voorheffing, artikel 442bis, § 5, gewijzigd bij ordonnantie van 7 december 2017 houdende diverse bepalingen in het licht van de overname van de dienst van de onroerende voorheffing en van de wijziging van de ordonnantie van 21 december 2012 tot vaststelling van de fiscale procedure in het Brussels Hoofdstedelijk Gewest;
Gelet op het besluit van de Brusselse Hoofdstedelijke Regering van 30 november 2017 inzake de aanstelling van ambtenaren in het kader van de overname van de dienst onroerende voorheffing op 1 januari 2018, artikel 7;
Gelet op de gelijke kansentest die overeenkomstig artikel 2 van de ordonnantie van 4 oktober 2018 tot invoering van de gelijke kansentest werd uitgevoerd op 13 januari 2020;
Overwegende dat dit ministerieel besluit geen reglementaire voorschriften bevat in de zin van artikel 3, § 1, eerste lid, van de gecoördineerde wetten op de Raad van State van 12 januari 1973, is het...
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