23 DECEMBER 2016. - Decreet betreffende de wijziging van de Vlaamse Codex Fiscaliteit van 13 december 2013, wat betreft de terugbetaling van de verkeersbelasting voor gecombineerd vervoer
Het VLAAMS PARLEMENT heeft aangenomen en Wij, REGERING, bekrachtigen hetgeen volgt:
Artikel 1. Dit decreet regelt een gewestaangelegenheid.
Art. 2. In artikel 2.2.6.0.4 van de Vlaamse Codex Fiscaliteit van 13 december 2013 worden de volgende wijzigingen aangebracht:
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het tweede lid wordt vervangen door wat volgt:
"De terugbetaling (T), vermeld in het eerste lid, wordt op forfaitaire wijze berekend volgens de volgende formule: T = t * n/220, waarbij:
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t = het bedrag van de verschuldigde verkeersbelasting voor het voertuig;
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n = het aantal overslagverrichtingen tijdens de belastbare periode waarbij de vrachtwagen, de aanhangwagen, de oplegger met of zonder trekker, de wissellaadbak of de container van 20 voet en meer overschakelt van vervoer per spoor, via zeetraject of via de binnenwateren naar vervoer over de weg of omgekeerd. De parameter n mag niet meer dan 220 bedragen.";
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er worden een derde, vierde en vijfde lid toegevoegd, die luiden als volgt:
"In het tweede lid wordt verstaan onder:
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overslagverrichting: het verplaatsen van intermodale transporteenheden van de ene vervoersmodus, namelijk per spoor, via zeetraject of via de binnenwateren, naar de andere vervoersmodus, namelijk vervoer over de weg, of omgekeerd, waarbij de verplaatsing plaatsvindt tussen minstens twee staten van de Europese Economische Ruimte en waarbij de overslagverrichting in België gebeurt;
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wissellaadbak: een vrachtvervoereenheid die aan de afmetingen van wegvoertuigen is aangepast en die voorzien is van inrichtingen voor goederenoverslag tussen verschillende vervoerswijzen, zoals van weg naar spoor.
De minimumbelasting, vermeld in artikel 2.2.4.0.2, § 2, is niet...
Pour continuer la lecture
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