28. OKTOBER 2016 - Königlicher Erlass zur Festlegung des in Artikel 321/5 § 4 des Einkommensteuergesetzbuches 1992 erwähnten Musterformulars - Deutsche Übersetzung
Der folgende Text ist die deutsche Übersetzung des Königlichen Erlasses vom 28. Oktober 2016 zur Festlegung des in Artikel 321/5 § 4 des Einkommensteuergesetzbuches 1992 erwähnten Musterformulars.
Diese Übersetzung ist von der Zentralen Dienststelle für Deutsche Übersetzungen in Malmedy erstellt worden.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
28. OKTOBER 2016 - Königlicher Erlass zur Festlegung des in Artikel 321/5 § 4 des Einkommensteuergesetzbuches 1992 erwähnten Musterformulars
PHILIPPE, Konig der Belgier, Allen Gegenwartigen und Zukunftigen, Unser Gruß!
Aufgrund des Einkommensteuergesetzbuches 1992, des Artikels 321/5 § 4, eingefügt durch das Gesetz vom 1. Juli 2016;
Aufgrund des KE/EStGB 92;
Aufgrund der am 12. Januar 1973 koordinierten Gesetze über den Staatsrat, des Artikels 3 § 1;
Aufgrund der Dringlichkeit;
In der Erwägung, dass:
- Artikel 321/5 § 4 des Einkommensteuergesetzbuches 1992 Wirkung auf Berichtszeiträume von multinationalen Gruppen oder Rechnungsjahre hat, die ab dem 1. Januar 2016 beginnen,
- vorliegender Erlass der Ausführung des vorerwähnten Artikels dient,
- die betreffenden multinationalen Gruppen daher schnellstmöglich von dem Formular in der Anlage zu vorliegendem Erlass in Kenntnis gesetzt werden müssen,
- dieser Erlass daher in aller Dringlichkeit ergehen muss;
Auf Vorschlag des Ministers der Finanzen
Haben Wir beschloßen und erlassen Wir:
Artikel 1 - Das in Artikel 321/5 § 4 des Einkommensteuergesetzbuches 1992...
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