17 FEVRIER 2021. - Loi portant introduction d'une taxe annuelle sur les comptes-titres. - Traduction allemande d'extraits
Le texte qui suit constitue la traduction en langue allemande des articles 1, 17 à 19 et 21 de la loi du 17 février 2021 portant introduction d'une taxe annuelle sur les comptes-titres (Moniteur belge du 25 février 2021).
Cette traduction a été établie par le Service central de traduction allemande à Malmedy.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
17. FEBRUAR 2021 - Gesetz zur Einführung einer jährlichen Steuer auf Wertpapierkonten
PHILIPPE, Konig der Belgier, Allen Gegenwartigen und Zukunftigen, Unser Gruß!
Die Abgeordnetenkammer hat das Folgende angenommen und Wir sanktionieren es:
KAPITEL 1 - Allgemeine Bestimmung
Artikel 1 - Vorliegendes Gesetz regelt eine in Artikel 74 der Verfassung erwähnte Angelegenheit.
(...)
KAPITEL 3 - Abänderungen des Einkommensteuergesetzbuches 1992
Art. 17 - Artikel 53 des Einkommensteuergesetzbuches 1992, zuletzt abgeändert durch das Gesetz vom 22. April 2019, wird durch eine Nr. 29 mit folgendem Wortlaut ergänzt:
29. die in Artikel 201/4 des Gesetzbuches der verschiedenen Gebühren und Steuern erwähnte jährliche Steuer auf Wertpapierkonten.
Art. 18 - Artikel 198 § 1 Nr. 6 desselben Gesetzbuches, aufgehoben durch das Gesetz vom 25. Dezember 2017, wird mit folgendem Wortlaut wieder aufgenommen:
"6. die in Artikel 201/4 des Gesetzbuches der verschiedenen Gebühren und Steuern erwähnte jährliche Steuer auf Wertpapierkonten."
Art. 19 - In Artikel 205 § 2 Absatz 1 Nr. 8 desselben Gesetzbuches, zuletzt abgeändert durch das Programmgesetz vom 22. Juni 2012...
Pour continuer la lecture
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