7 FEVRIER 2014. - Arrêté royal relatif à l'entrée en vigueur anticipée de l'introduction électronique obligatoire des déclarations à l'impôt des sociétés (1)
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
Vu la loi du 17 juin 2013 portant des dispositions fiscales et financières et des dispositions relatives au développement durable, l'article 36, alinéa 4;
Vu l'avis de l'Inspecteur des Finances, donné le 12 septembre 2013;
Vu l'accord du Ministre du Budget, donné le 17 décembre 2013;
Vu l'avis 54.831/3 du Conseil d'Etat, donné le 15 janvier 2014, en application de l'article 84, § 1er, alinéa 1er, 1°, des lois coordonnées sur le Conseil d'Etat;
Sur la proposition du Ministre des Finances,
Nous avons arrêté et arrêtons :
Article 1er. Par dérogation à l'article 36, alinéa 3, de la loi du 17 juin 2013 portant des dispositions fiscales et financières et des dispositions relatives au développement durable, l'article 27 de la même loi entre en vigueur à partir de l'exercice d'imposition 2014 pour les contribuables soumis à l'impôt des sociétés.
Art. 2. Le ministre qui a les Finances dans ses attributions est chargé de l'exécution du présent arrêté.
Donné à Bruxelles le 7 février 2014.
...Pour continuer la lecture
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