13 DECEMBRE 2017. - Arrêté royal portant agrément d'une plateforme électronique d'économie collaborative (1)
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;
Vu l'avis de l'Inspecteur des Finances donné le 19 septembre 2017;
Vu l'accord du Ministre du Budget donné le 24 octobre 2017;
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 la demande d'agrément introduite par la société en commandite simple Eigenonderwijs (n° BCE : 0678.988.221);
Sur la proposition du Ministre des Finances,
Nous avons arrêté et arrêtons :
Article 1er. La plateforme électronique "www.eigenonderwijs.be", organisée par la société en commandite simple Eigenonderwijs, est agréée, au sens de l'article 90, alinéa 1er, 1° bis, b), du Code des...
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