12. DEZEMBER 2016 - Königlicher Erlass zur Abänderung des KE/EStGB 92 hinsichtlich des Berufssteuervorabzugs - Deutsche Übersetzung
Der folgende Text ist die deutsche Übersetzung des Königlichen Erlasses vom 12. Dezember 2016 zur Abänderung des KE/EStGB 92 hinsichtlich des Berufssteuervorabzugs, bestätigt durch das Gesetz vom 31. Juli 2017.
Diese Übersetzung ist von der Zentralen Dienststelle für Deutsche Übersetzungen in Malmedy erstellt worden.
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 Wir beschloßen und...
Pour continuer la lecture
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