12 DECEMBER 2016. - Koninklijk besluit tot wijziging van het KB/WIB 92, op het stuk van de bedrijfsvoorheffing. - Duitse vertaling
De hierna volgende tekst is de Duitse vertaling van het koninklijk besluit van 12 december 2016 tot wijziging van het KB/WIB 92, op het stuk van de bedrijfsvoorheffing (Belgisch Staatsblad van 16 december 2016), bekrachtigd bij de wet van 31 juli 2017 (Belgisch Staatsblad van 11 augustus 2017).
Deze vertaling is opgemaakt door de Centrale dienst voor Duitse vertaling in Malmedy.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
12. DEZEMBER 2016 - Königlicher Erlass zur Abänderung des KE/EStGB 92 hinsichtlich des Berufssteuervorabzugs
PHILIPPE, Konig der Belgier, Allen Gegenwartigen und Zukunftigen, Unser Gruß!
Aufgrund des Einkommensteuergesetzbuches 1992:
-des Artikels 275 §§ 1 und 2;
Aufgrund des KE/EStGB 92:
- des Artikels 88,
- der Anlage 3, ersetzt durch den Königlichen Erlass vom 16. Dezember 2015;
Aufgrund der am 12. Januar 1973 koordinierten Gesetze über den Staatsrat, des Artikels 3 § 1;
Aufgrund der Dringlichkeit;
In der Erwägung, dass:
- vorliegender Erlass auf die ab dem 1. Januar 2017 gezahlten oder zuerkannten Einkünfte anwendbar sein muss,
- er Schuldnern des Berufssteuervorabzugs schnellstens zur Kenntnis gebracht werden muss,
- dieser Erlass folglich in aller Dringlichkeit ergehen muss;
Auf Vorschlag des Ministers der...
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