11 NOVEMBRE 2019. - Arrêté royal portant agrément de plateformes électroniques d'économie collaborative
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, l'article 90, alinéa 2 ;
Vu l'AR/CIR 92 ;
Considérant l'arrêté royal du 29 août 2019 portant agrément de plateformes électroniques d'économie collaborative, l'article 1er, 1° ;
Vu l'avis de l'Inspecteur des Finances donné le 23 octobre 2019 ;
Vu l'accord de la Ministre du Budget donné le 4 novembre 2019 ;
Considérant que le présent arrêté n'est pas un arrêté qui comporte des prescriptions nouvelles, contraignantes, qui visent à régler une situation juridique impersonnelle et abstraite, qui s'appliquent à un nombre indéterminé de cas et qui sont applicables aux justiciables en général ou à un groupe indéterminé de justiciables, pas à des cas individuels, qui se trouvent dans la même situation objective et que dès lors il ne s'agit pas d'un arrêté réglementaire au sens de l'article 3, § 1er, alinéa 1er, des lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973, et que la section législation n'est donc pas compétente pour donner un avis sur le projet ;
Considérant qu'en affaires courantes, le Gouvernement doit poursuivre les affaires pour lesquelles aucune initiative du gouvernement n'est exigée et ce, en vue d'assurer la continuité de l'autorité par le pouvoir exécutif et éviter un vide défavorable aux citoyens ;
Considérant la demande d'agrément introduite par la société à responsabilité limitée HOWDY PARTNERS (n° BCE : 0732.621.204) ;
Considérant la demande d'agrément introduite par l'association sans but lucratif TeacherOnline (n° BCE : 0704.631.952) ;
Considérant la liquidation de la société privée à responsabilité limitée LEARN UP (n° BCE : 0663.614.414), clôturée le 29 juillet 2019 ;
Considérant la demande d'agrément introduite par l'association sans but lucratif LEARN UP (n° BCE : 0731.694.655) ;
Sur la proposition du Vice-Premier Ministre et Ministre des Finances,
Nous avons arrêté et arrêtons :
Article 1er. Sont agréées au sens de l'article 90...
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