19 MAART 2020. - Ministerieel besluit tot toekenning van een aanvullende delegatie van beslissingsbevoegdheid aan het hoofd van de Vlaamse Belastingdienst
Rechtsgrond(en)
Dit besluit is gebaseerd op:
- het bijzonder decreet van 7 juli 2006 over de Vlaamse instellingen, artikel 21;
- het besluit van de Vlaamse Regering van 25 juli 2014 tot delegatie van beslissingsbevoegdheden aan de leden van de Vlaamse Regering, artikel 9, eerste lid en artikel 14, eerste lid;
- het besluit van 30 oktober 2015 van de Vlaamse Regering tot regeling van de delegatie van beslissingsbevoegdheden aan de hoofden van de departementen en van de intern verzelfstandigde agentschappen, art. 19, § 2 en § 3.
Vormvereiste(n)
De volgende vormvereiste(n) is / zijn vervuld:
De Inspectie van Financiën heeft advies gegeven op 18 maart 2020
Motivering
Dit besluit is gebaseerd op het volgende motief / de volgende motieven:
- De diverse kennisgevingen van beroepen tot vernietiging en prejudiciële vragen die jaarlijks door het Grondwettelijk Hof aan de Vlaamse Regering ter kennis gebracht worden vergen volgens de huidige delegatieregeling telkens een formele beslissing van de bevoegde minister. Deze bevoegdheid is immers door de Vlaamse Regering niet op algemene wijze gedelegeerd naar de leidend ambtenaren.
Gezien het technisch of repetitief karakter van sommige van die dossiers is het wenselijk een bijkomende delegatie te voorzien en de beslissingsbevoegdheid om de Vlaamse Regering al dan niet tussen te laten komen in voormelde zaken, bij de leidend ambtenaar van de Vlaamse Belastingdienst te leggen. Voor beleidsmatig belangrijke zaken kan deze dan alsnog beslissen het standpunt van de minister te vragen, die zich voorts beter kan toespitsen op de krachtlijnen van het beleid zelf zonder zich om meer operationele taken te moeten bekommeren.
Een beroep tot vernietiging dat van de Vlaamse Regering uitgaat, wordt bij het Grondwettelijk Hof aanhangig gemaakt door middel van een verzoekschrift dat ondertekend wordt door...
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