24 JUIN 2018. - Arrêté royal modifiant, en ce qui concerne le coefficient de revalorisation pour les revenus cadastraux, l'AR/CIR 92
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, l'article 13;
Vu l'AR/CIR 92;
Vu l'avis de l'Inspecteur des Finances donné le 18 avril 2018;
Vu l'article unique de l'arrêté ministériel du 20 mars 2000 octroyant une délégation de pouvoirs à l'Inspection des Finances, par lequel, conformément à l'article 9 de l'arrêté royal du 16 novembre 1994 relatif au contrôle administratif et budgétaire, l'avis favorable de l'Inspecteur des Finances accrédité auprès du Ministère des Finances dispense de l'accord préalable du Ministre, qui a le Budget dans ses attributions, entre autres, les projets d'arrêtés royaux pour la fixation annuelle du coefficient de revalorisation pour les revenus cadastraux (article 1er de l'AR/CIR 92);
Vu les lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973, l'article 3, § 1er;
Vu l'urgence;
Considérant :
- que le présent arrêté détermine le coefficient de revalorisation qui doit, pour l'exercice d'imposition 2019, être pris en considération pour la détermination de certains revenus de biens immobiliers et des revenus professionnels des dirigeants d'entreprise;
- que le précompte professionnel doit être retenu en 2018 sur les revenus professionnels des dirigeants d'entreprise imposables à l'impôt des personnes physiques afférent à l'exercice d'imposition 2019;
- que cet arrêté doit dès lors être pris d'urgence;
Sur la proposition du Ministre des Finances,
Nous avons arrêté et arrêtons :
...
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