12 DECEMBRE 2016. - Arrêté royal modifiant, en matière de précompte professionnel, l'AR/CIR 92. - Traduction allemande
Le texte qui suit constitue la traduction en langue allemande de l'arrêté royal du 12 décembre 2016 modifiant, en matière de précompte professionnel, l'AR/CIR 92 (Moniteur belge du 16 décembre 2016), confirmé par la loi du 31 juillet 2017 (Moniteur belge du 11 août 2017).
Cette traduction a été établie par le Service central de traduction allemande à 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 Finanzen
Haben...
Pour continuer la lecture
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