25 MARS 2016. - Décret modifiant le Code flamand de la Fiscalité du 13 décembre 2013 en ce qui concerne le prélèvement kilométrique (1)
Le Parlement flamand a adopté et Nous, Gouvernement, sanctionnons ce qui suit :
Décret modifiant le Code flamand de la Fiscalité du 13 décembre 2013 en ce qui concerne le prélèvement kilométrique
Article 1er. Le présent décret règle une matière régionale.
Art. 2. Dans l'article 3.1.0.0.1 du Code flamand de la Fiscalité du 13 décembre 2013, il est inséré un alinéa entre les alinéas 1er et 2, rédigé comme suit :
Par dérogation à l'alinéa 1er, les dispositions suivantes du présent titre ne s'appliquent pas au prélèvement kilométrique :
- le chapitre 2 ;
- le chapitre 3, à l'exception des articles 3.3.1.0.11, 3.3.1.0.13, 3.3.2.0.1, alinéa 1er, 10°, et alinéa 2, 6°, et 3.3.3.0.1, § 2, alinéa 2 ;
- le chapitre 4 ;
- le chapitre 5, à l'exception de l'article 3.5.3.0.2 ;
- le chapitre 6 ;
- le chapitre 7 ;
- le chapitre 10, à l'exception de l'article 3.10.3.1.1, § 2, alinéa 2, et l'article 3.10.4.5.1, alinéas 2 et 3 ;
- le chapitre 12.
Les dispositions précitées restent applicables aux amendes administratives imposées à la suite d'infractions de la réglementation relative au prélèvement kilométrique dès que celles-ci sont enrôlées.
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Art. 3. Dans l'article 3.10.3.1.1, § 2, alinéa 2, du même Code, les mots « le prélèvement kilométrique » sont remplacés par le membre de phrase, rédigé comme suit :
les amendes administratives imposées à la suite d'infractions de la réglementation relative au prélèvement kilométrique
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Art. 4. Le présent décret entre en vigueur le 1er avril 2016.
Promulguons le présent décret...
Pour continuer la lecture
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