18 MEI 2018. - Decreet houdende wijziging van artikel 41 van het decreet van 22 december 2017 over het lokaal bestuur, wat de verfijning van de belastingbevoegdheid van de gemeenteraad betreft (1)
Het VLAAMS PARLEMENT heeft aangenomen en Wij, REGERING, bekrachtigen hetgeen volgt:
Decreet houdende wijziging van artikel 41 van het decreet van 22 december 2017 over het lokaal bestuur, wat de verfijning van de belastingbevoegdheid van de gemeenteraad betreft
Artikel 1. Dit decreet regelt een gewestaangelegenheid.
Art. 2. In artikel 41, tweede lid, van het decreet van 22 december 2017 over het lokaal bestuur, wordt punt 14° vervangen door wat volgt:
"14° het vaststellen van de gemeentebelastingen en het vaststellen van de machtiging tot het heffen van de retributies en de voorwaarden ervan, inclusief verminderingen en vrijstellingen;".
Art. 3. Aan artikel 41 van hetzelfde decreet worden een derde en een vierde lid toegevoegd, die luiden als volgt:
"In het geval, vermeld in het tweede lid, 14°, kan de bevoegdheid tot het bepalen van vrijstellingen en verminderingen, of elke andere vorm van differentiëring met lagere tarieven van de gemeentelijke opcentiemen op de onroerende voorheffing worden uitgeoefend mits de volgende voorwaarden worden nageleefd:
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een voorstel van gemeenteraadsbesluit dat vrijstellingen, verminderingen of differentiëring met lagere tarieven vaststelt voor de gemeentelijke opcentiemen op de onroerende voorheffing moet voorafgaandelijk aan de Vlaamse Regering en de bevoegde entiteit van de Vlaamse administratie, vermeld in het decreet van 13 december 2013 houdende de Vlaamse Codex Fiscaliteit, worden voorgelegd;
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het dossier dat aan de Vlaamse Regering wordt bezorgd, bevat ten minste een grondige motiveringsnota over de noodzaak van de differentiëring;
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de bevoegde entiteit van de Vlaamse administratie levert een advies af over de technische uitvoerbaarheid van de beoogde gemeentelijke vrijstellingen of verminderingen;
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het advies, vermeld in punt 3°, wordt...
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