3 AUGUSTUS 2016. - Wet tot wijziging van het Wetboek van de inkomstenbelastingen 1992 wat het indienen van een bezwaarschrift betreft. - Duitse vertaling
De hierna volgende tekst is de Duitse vertaling van de wet van 3 augustus 2016 tot wijziging van het Wetboek van de inkomstenbelastingen 1992 wat het indienen van een bezwaarschrift betreft (Belgisch Staatsblad van 11 augustus 2016).
Deze vertaling is opgemaakt door de Centrale dienst voor Duitse vertaling in Malmedy.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
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AUGUST 2016 - Gesetz zur Abänderung des Einkommensteuergesetzbuches 1992 in Bezug auf die Einreichung eines schriftlichen Widerspruchs
PHILIPPE, Konig der Belgier, Allen Gegenwartigen und Zukunftigen, Unser Gruß!
Die Kammer hat das Folgende angenommen und Wir sanktionieren es:
Artikel 1 - Vorliegendes Gesetz regelt eine in Artikel 74 der Verfassung erwähnte Angelegenheit.
Art. 2 - In Artikel 366 des Einkommensteuergesetzbuches 1992, zuletzt abgeändert durch das Gesetz vom 27. April 2016, werden die Absätze 2 und 3 wie folgt ersetzt:
Ist der Widerspruch an einen anderen als den in Absatz 1 erwähnten Beamten der mit der Festlegung der Einkommensteuern beauftragten Verwaltung oder an einen Beamten der mit der Einnahme und Beitreibung der Einkommensteuern beauftragten Verwaltung gerichtet, ist der Widerspruch am Datum seines Empfangs durch diesen Beamten auch gültig eingelegt.
Der in Absatz 2 erwähnte Beamte übermittelt den...
Pour continuer la lecture
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