18 MAI 2018. - Décret modifiant l'article 41 du décret du 22 décembre 2017 sur l'administration locale, en ce qui concerne l'affinement de la compétence fiscale du conseil communal (1)
Le PARLEMENT FLAMAND a adopté et Nous, GOUVERNEMENT, sanctionnons ce qui suit :
Décret modifiant l'article 41 du décret du 22 décembre 2017 sur l'administration locale, en ce qui concerne l'affinement de la compétence fiscale du conseil communal
Article 1er. Le présent décret règle une matière régionale.
Art. 2. Dans l'article 41, alinéa 2 du décret du 22 décembre 2017 sur l'administration locale, le point 14° est remplacé par ce qui suit :
14° l'établissement de taxes communales et l'établissement de l'autorisation de percevoir les rétributions et les conditions y afférentes, y compris les réductions et exonérations ;
.
Art. 3. Il est ajouté à l'article 41 du même décret les alinéas 3 et 4, qui s'énoncent comme suit :
Dans le cas visé à l'alinéa 2, 14° la compétence d'établir des réductions ou des exonérations, ou toute autre forme de différentiation par des tarifs réduits des centimes additionnels communaux sur le précompte immobilier, peut être exercée, pour autant que les conditions suivantes soient remplies :
1° une proposition de décision du conseil communal établissant des exonérations, des réductions ou une différentiation par des tarifs réduits pour les centimes additionnels communaux sur le précompte immobilier doit être soumise au préalable au Gouvernement flamand et à l'entité compétente de l'administration flamande, visée au décret du 13 décembre 2013 portant le Code flamand de la Fiscalité ;
2° le dossier présenté au Gouvernement flamand comprend au moins une note motivant de manière circonstanciée la nécessité de la différentiation ;
3° l'entité compétente de l'administration flamande émet un avis sur la faisabilité technique des exonérations ou réductions communales envisagées ;
4° l'avis visé au point 3° est joint à la proposition de décision...
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