18 JUILLET 2017. - Arrêté royal modifiant, en ce qui concerne le coefficient de revalorisation pour les revenus cadastraux, l'AR/CIR 92. - Traduction allemande
Le texte qui suit constitue la traduction en langue allemande de l'arrêté royal du 18 juillet 2017 modifiant, en ce qui concerne le coefficient de revalorisation pour les revenus cadastraux, l'AR/CIR 92 (Moniteur belge du 4 août 2017).
Cette traduction a été établie par le Service central de traduction allemande à Malmedy.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
18. JULI 2017 - Königlicher Erlass zur Abänderung des KE/EStGB 92 hinsichtlich des Neubewertungskoeffizienten für Katastereinkommen
PHILIPPE, Konig der Belgier, Allen Gegenwartigen und Zukunftigen, Unser Gruß!
Aufgrund des Einkommensteuergesetzbuches 1992, des Artikels 13;
Aufgrund des KE/EStGB 92;
Aufgrund der Stellungnahme des Finanzinspektors vom 16. Mai 2017;
Aufgrund des einzigen Artikels des Ministeriellen Erlasses vom 20. März 2000 zur Gewährung einer Befugnisübertragung an die Finanzinspektion, in dem gemäß Artikel 9 des Königlichen Erlasses vom 16. November 1994 über die Verwaltungs- und Haushaltskontrolle festgelegt wird, dass eine günstige Stellungnahme des Finanzinspektors, der beim Ministerium der Finanzen akkreditiert worden ist, unter anderem die Entwürfe von Königlichen Erlassen zur Festlegung des Neubewertungskoeffizienten für Katastereinkommen (Artikel 1 des KE/EStGB 92) vom vorherigen Einverständnis des für den Haushalt zuständigen Ministers befreit;
Aufgrund der am 12. Januar 1973 koordinierten Gesetze über den Staatsrat, des Artikels 3 § 1;
Aufgrund der Dringlichkeit;
In der Erwägung, dass:
- in vorliegendem Erlass der Neubewertungskoeffizient festgelegt wird, der für das Steuerjahr 2018 für die Bestimmung einiger Einkünfte aus unbeweglichen Gütern und für Berufseinkünfte von Unternehmensleitern berücksichtigt werden muss,
- der Berufssteuervorabzug 2017 auf die Berufseinkünfte von...
Pour continuer la lecture
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