21 MAART 2021. - Wet tot wijziging van boek XX van het Wetboek van economisch recht en het Wetboek van de inkomstenbelastingen 1992. - Duitse vertaling van uittreksels
De hierna volgende tekst is de Duitse vertaling van de artikelen 1 en 15 van de wet van 21 maart 2021 tot wijziging van boek XX van het Wetboek van economisch recht en het Wetboek van de inkomstenbelastingen 1992 (Belgisch Staatsblad van 26 maart 2021).
Deze vertaling is opgemaakt door de Centrale dienst voor Duitse vertaling in Malmedy.
FÖDERALER ÖFFENTLICHER DIENST JUSTIZ
21. MÄRZ 2021 - Gesetz zur Abänderung des Buches XX des Wirtschaftsgesetzbuches und des Einkommensteuergesetzbuches 1992
PHILIPPE, Konig der Belgier, Allen Gegenwartigen und Zukunftigen, Unser Gruß!
Die Kammer hat das Folgende angenommen und Wir sanktionieren es:
KAPITEL 1 - Allgemeine Bestimmung
Artikel 1 - Vorliegendes Gesetz regelt eine in Artikel 74 der Verfassung erwähnte Angelegenheit.
(...)
KAPITEL 3 - Abänderung des Einkommensteuergesetzbuches 1992
Art. 15 - In Artikel 48 des Einkommensteuergesetzbuches 1992, abgeändert durch die Gesetze vom 7. April 2005 und 31. Januar 2009 und den Königlichen Erlass vom 3. Oktober 2019, wird Absatz 2 wie folgt ersetzt:
Wertminderungen und Rückstellungen in Bezug auf Forderungen gegenüber Vertragspartnern, für die aufgrund von Artikel XX.38, XX.65 oder XX.79 des Wirtschaftsgesetzbuches ein Reorganisationsplan homologiert...
Pour continuer la lecture
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