20 JUNI 2018. - Ministerieel besluit tot vaststelling van de modellen van aanvraagformulier tot aflevering van het attest bedoeld in artikel 60bis/3, § 2, 1° van het Wetboek der Successierechten
De Minister van de Brusselse Hoofdstedelijke Regering, belast met Financiën en Begroting,
Gelet op het Wetboek der Successierechten, artikel 60bis/3, § 2, 1°, ingevoegd door de ordonnantie van 12 december 2016 houdende het tweede deel van de fiscale hervorming;
Gelet op het besluit van de Brusselse Hoofdstedelijke Regering van 19 januari 2017 tot vaststelling van de modaliteiten van het gunstregime toepasselijk op de successierechten bij overdracht van familiale ondernemingen en familiale vennootschappen, artikelen 5 tot 7;
Gelet op de gendertest uitgevoerd in toepassing van artikel 3 van de ordonnantie van 29 maart 2012 houdende de integratie van de genderdimensie in de beleidslijnen van het Brussels Hoofdstedelijk Gewest;
Overwegende dat artikel 5 van bovengenoemd besluit voorziet dat de Minister van de Brusselse Hoofdstedelijke Regering, belast met Financiën en Begroting, bevoegd is om het aanvraagformulier tot aflevering van het attest bedoeld in artikel 60bis/3, § 2, 1° van het Wetboek der Successierechten vast te stellen;
Overwegende dat dit ontwerp van besluit geen reglementaire voorschriften bevat in de zin van artikel 3, § 1, eerste lid, van de gecoördineerde wetten van de Raad van State van 12 januari 1973, is dit ontwerp van besluit bijgevolg niet onderworpen aan het advies van de Raad van State, afdeling Wetgeving,
Besluit :
Artikel 1. Het aanvraagformulier tot aflevering van het attest bedoeld in artikel 5, § 1, van het besluit van de Brusselse Hoofdstedelijke...
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