29 JUIN 2018. - Arrêté royal d'exécution de l'article 445, § 3, du Code des impôts sur les revenus 1992 relatif à la détermination de l'échelle des amendes administratives en ce qui concerne les prix de transfert et leurs modalités d'application
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, l'article 445, § 3, inséré par la loi-programme du 1er juillet 2016 et modifié par la loi du 25 décembre 2017 portant des dispositions fiscales diverses III;
Vu l'AR/CIR 92;
Vu les avis de l'Inspecteur des Finances, donnés le 26 octobre 2016 et le 20 février 2018;
Vu les accords du Ministre du Budget, donné le 23 janvier 2017 et le 28 mai 2018;
Vu les avis 60.949/3 et 63.604/3 du Conseil d'Etat, donnés le 7 mars 2017 et le 26 juin 2018, en application de l'article 84, § 1er, alinéa 1er, 2°, des lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973;
Sur la proposition du Ministre des Finances,
Nous avons arrêté et arrêtons :
Article 1er. Dans le chapitre 3, section XVII, de l'AR/CIR 92, il est inséré un article 229/5 rédigé comme suit :
"Art. 229/5. L'échelle des amendes administratives concernant des infractions visées à l'article 445, § 3, du Code des impôts sur les revenus 1992, est fixée comme suit :
Aard van de overtredingen GeldboeteNature des infractions Amende administrativeA. Overtreding ten gevolge van omstandigheden onafhankelijk van de wil van de belastingplichtige: NihilA. Infraction due à des circonstances indépendantes de la volonté du contribuable : NéantB. Overtreding niet toe te schrijven aan kwade trouw of aan het opzet de belasting te ontduiken: - 1e overtreding: Nihil- 2e overtreding: 1.250,00 EUR- 3e overtreding: 6.250,00 EUR-...
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