11 NOVEMBER 2019. - Koninklijk besluit tot erkenning van elektronische platformen van deeleconomie
FILIP, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op het Wetboek van de inkomstenbelastingen 1992, artikel 90, tweede lid;
Gelet op het KB/WIB 92;
Overwegende het koninklijke besluit van 29 augustus 2019 tot erkenning van elektronische platformen van deeleconomie, artikel 1, 1° ;
Gelet op het advies van de Inspecteur van Financiën, gegeven op 23 oktober 2019;
Gelet op de akkoordbevinding van de Minister van Begroting van 4 november 2019;
Overwegende dat dit besluit geen besluit is dat nieuwe, dwingende voorschriften bevat, die een onpersoonlijke en abstracte rechtstoestand regelen en die gelden voor een onbepaald aantal gevallen en van toepassing zijn op de rechtsonderhorigen in het algemeen, dan wel op een onbepaalde groep, niet geïndividualiseerde, rechtsonderhorigen die zich in eenzelfde objectieve toestand bevinden, en bijgevolg gaat het niet om een reglementair besluit in de zin van artikel 3, § 1, eerste lid, van de wetten op de Raad van State, gecoördineerd op 12 januari 1973, en dat de afdeling Wetgeving niet bevoegd is om advies te geven over het ontwerp;
Overwegende dat de zaken waarvoor geen nieuw initiatief van de Regering is vereist en die met het oog op de continuïteit van het gezag door de Uitvoerende Macht moeten worden behandeld, omdat anders een voor de burger nadelig vacuüm zou ontstaan, in lopende zaken moeten worden voortgezet;
Overwegende de aanvraag van erkenning ingediend door de besloten vennootschap HOWDY PARTNERS (nr. KBO: 0732.621.204);
Overwegende de aanvraag van erkenning ingediend door de vereniging zonder winstoogmerk TeacherOnline (nr. KBO: 0704.631.952);
Overwegende de vereffening van de besloten vennootschap met beperkte aansprakelijkheid LEARN UP (nr. KBO: 0663.614.414), gesloten op 29 juli 2019 ;
Overwegende de aanvraag van erkenning ingediend door de vereniging zonder winstoogmerk LEARN UP (nr. KBO: 0731.694.655) ;
Op de voordracht van de Vice-Eerste Minister en Minister van Financiën,
Hebben Wij besloten en besluiten Wij :
Artikel 1. Worden...
Pour continuer la lecture
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