1er OCTOBRE 2019. - Arrêté royal portant exécution de l'article 13 de la loi du 21 février 2003 créant un service des créances alimentaires au sein du SPF Finances en ce qui concerne la formation des registres de perception et recouvrement
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
Vu la Constitution, l'article 108 ;
Vu la loi du 21 février 2003 créant un service des créances alimentaires au sein du SPF Finances, l'article 13, § 1er, remplacé par la loi du 11 février 2019 ;
Vu l'avis n° 152/2019 de l'Autorité de protection des données, donné le 4 septembre 2019 ;
Vu l'avis n° 66.440/1/V du Conseil d'Etat, donné le 1er août 2019, en application de l'article 84, § 1er, alinéa 1er, 2°, des lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973 ;
Considérant que, vu l'automatisation du titre exécutoire en matière des créances alimentaires à partir du 1er décembre 2019, il y a lieu de permettre, au décès du contribuable, l'inscription des montants dus au registre de perception et recouvrement au nom du défunt, précédée de la mention "Succession". En effet, à défaut de cet arrêté royal d'exécution, lorsque l'administration a connaissance du décès d'un redevable, la sécurité juridique du mécanisme qui consiste à reprendre les montants dus à un registre de perception et recouvrement au nom du de cujus n'est pas garantie, et le recouvrement qui serait opéré à charge des ayants droits sur la base de ce registre de perception et recouvrement pourrait être remis en cause.
Considérant qu'il s'agit uniquement d'un arrêté d'exécution d'une législation existante et que cet arrêté n'a aucun impact budgétaire, ni l'avis de l'Inspecteur des Finances, ni l'accord de la Ministre du...
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