15 JULI 2018. - Koninklijk besluit tot erkenning van elektronische platformen van deeleconomie (1)
FILIP, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op het Wetboek van de inkomstenbelastingen 1992, artikel 90, tweede lid;
Gelet op het KB/WIB 92;
Gelet op het advies van de Inspecteur van Financiën, gegeven op 4 januari 2018;
Gelet op de akkoordbevinding van de Minister van Begroting van 29 juni 2018;
Overwegende dat dit besluit geen besluit is dat nieuwe, dwingende voorschriften bevat, die een onpersoonlijke en abstracte rechtstoestand regelen en die gelden voor een onbepaald aantal gevallen en van toepassing zijn op de rechtsonderhorigen in het algemeen, dan wel op een onbepaalde groep, niet geïndividualiseerde, rechtsonderhorigen die zich in eenzelfde objectieve toestand bevinden, en bijgevolg gaat het niet om een reglementair besluit in de zin van artikel 3, § 1, eerste lid, van de wetten op de Raad van State, gecoördineerd op 12 januari 1973, en dat de afdeling Wetgeving niet bevoegd is om advies te geven over het ontwerp;
Overwegende de aanvraag van erkenning ingediend door de naamloze vennootschap FIMMUS (nr. KBO: 0897.402.032);
Overwegende de aanvraag van erkenning ingediend door de vennootschap van Frans recht BIRDIZ (nr. BTW: FR67817550130);
Op de voordracht van de Minister van Financiën,
Hebben Wij besloten en besluiten Wij :
Artikel 1. Worden in de zin van artikel 90, eerste lid, 1° bis, b), van het Wetboek van de inkomstenbelastingen 1992, de volgende elektronische platformen erkend:
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het elektronische platform "www. 500euroextra.be", georganiseerd door de naamloze vennootschap FIMMUS;
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het elektronische platform "www.birdiz.com" en de verbonden mobiele applicatie, georganiseerd door de vennootschap van Frans...
Pour continuer la lecture
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