20. JANUAR 2020 - Königlicher Erlass zur Behebung der Doppelung von Artikel 734quater/1 im KE/EStGB 92 - Deutsche Übersetzung
Der folgende Text ist die deutsche Übersetzung des Königlichen Erlasses vom 20. Januar 2020 zur Behebung der Doppelung von Artikel 734quater/1 im KE/EStGB 92.
Diese Übersetzung ist von der Zentralen Dienststelle für Deutsche Übersetzungen in Malmedy erstellt worden.
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20. JANUAR 2020 - Königlicher Erlass zur Behebung der Doppelung von Artikel 734quater/1 im KE/EStGB 92
PHILIPPE, Konig der Belgier, Allen Gegenwartigen und Zukunftigen, Unser Gruß!
Aufgrund des Artikels 205/5 § 5 des Einkommensteuergesetzbuches 1992, eingefügt durch das Gesetz vom 25. Dezember 2017;
Aufgrund des KE/EStGB 92;
Aufgrund des Königlichen Erlasses vom 16. November 1994 über die Verwaltungs- und Haushaltskontrolle, der Artikel 5 und 14;
In der Erwägung, dass die Bestimmungen des vorliegenden Erlasses keine direkten oder indirekten finanziellen Auswirkungen haben können;
Aufgrund der am 12. Januar 1973 koordinierten Gesetze über den Staatsrat, des Artikels 3 § 1;
In der Erwägung, dass die Bestimmungen des vorliegenden Erlasses keine Verordnungsbestimmungen sind;
In der Erwägung, dass durch Artikel 3 des Königlichen Erlasses vom 20. Dezember 2019 zur Anpassung des KE/EStGB 92 infolge der Einführung des Abzugs des Konzernbeitrags und der Begrenzung des Zinsabzugs ein Artikel 734quater/1 in den KE/EStGB 92 eingefügt wird;
In der Erwägung, dass durch Artikel 2 des Königlichen Erlasses vom 2. Oktober 2019 zur Ausführung von Artikel 205/4 § 2 des Einkommensteuergesetzbuches 1992 ebenfalls ein Artikel 734quater/1 in den KE/EStGB 92 eingefügt worden ist;
In der Erwägung, dass die Doppelung dieses Artikels 734quater/1 im KE/EStGB 92 zu Rechtsunsicherheit führt;
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