7 DECEMBRE 2021. - Arrêté royal modifiant, en ce qui concerne les avantages de toute nature, l'AR/CIR 92 résultant de l'utilisation à des fins personnelles d'un véhicule mis gratuitement à disposition
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, l'article 36, § 2, inséré par la loi du 28 décembre 2011 et modifié en dernier lieu par le lois du 27 juin 2021 ;
Vu l'AR/CIR 92, l'article 18, § 3, 9°, inséré par l'arrêté royal du 3 avril 2013 et modifié en dernier lieu par l'arrêté royal du 24 décembre 2020 ;
Vu l'avis de l'Inspecteur des Finances, donné le 17 novembre 2021 ;
Vu l'accord de la Secrétaire d'Etat au Budget, donné le 30 novembre 2021 ;
Vu les lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973, l'article 84, § 1, alinéa 1er, 3° ;
Vu l'urgence;
Considérant :
- que le présent arrêté détermine l'émission de référence-CO2 pour 2022 afin de fixer les avantages de toute nature résultant de l'utilisation à des fins personnelles d'un véhicule mis gratuitement à disposition ;
- que le montant des avantages est déterminant pour l'établissement du précompte professionnel y afférent ;
- que l'émission de référence-CO2 précitée doit être portée le plus rapidement possible à la connaissance des contribuables ;
- que, pour la sécurité juridique du contribuable, le présent arrêté doit être publié le plus rapidement possible ;
- que cet arrêté doit dès lors être pris d'urgence ;
Sur la proposition du Vice-Premier Ministre et Ministre des Finances,
Nous avons arrêté et...
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