6 MARS 2018. - Loi modifiant le Code des impôts sur les revenus 1992 en ce qui concerne les ressources des orphelins. - Traduction allemande
Le texte qui suit constitue la traduction en langue allemande de la loi du 6 mars 2018 modifiant le Code des impôts sur les revenus 1992 en ce qui concerne les ressources des orphelins (Moniteur belge du 15 mars 2018).
Cette traduction a été établie par le Service central de traduction allemande à Malmedy.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
6. MÄRZ 2018 - Gesetz zur Abänderung des Einkommensteuergesetzbuches 1992
in Bezug auf Existenzmittel von Waisen
PHILIPPE, Konig der Belgier, Allen Gegenwartigen und Zukunftigen, Unser Gruß!
Die Kammern haben das Folgende angenommen und Wir sanktionieren es:
Artikel 1 - Vorliegendes Gesetz regelt eine in Artikel 74 der Verfassung erwähnte Angelegenheit.
Art. 2 - Artikel 143 Nr. 6 des Einkommensteuergesetzbuches 1992, eingefügt durch das Gesetz vom 10. August 2001 und abgeändert durch das Gesetz vom 26. Dezember 2015, wird wie folgt ersetzt:
"6. in Artikel 90 Absatz 1 Nr. 3 erwähnte Unterhaltsleistungen, im öffentlichen Sektor zugunsten von Waisen...
Pour continuer la lecture
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