7 JUILLET 2020. - Arrêté ministériel portant exécution de l'arrêté royal du 3 juillet 2020 d'exécution des articles 12, 13, 29, 30, 44, 45, 58 et 59 de la loi du 20 décembre 2019 transposant la Directive (UE) 2018/822 du Conseil du 25 mai 2018 modifiant la Directive 2011/16/UE en ce qui concerne l'échange automatique et obligatoire d'informations dans le domaine fiscal en rapport avec les dispositifs transfrontières devant faire l'objet d'une déclaration
Le Vice-Premier Ministre et Ministre des Finances, chargé de la Lutte contre la fraude fiscale
Vu le Code des impôts sur les revenus 1992, les articles 326/10 et 326/11, insérés par les articles 12 et 13 de la loi du 20 décembre 2019 transposant la Directive (UE) 2018/822 du Conseil du 25 mai 2018 modifiant la Directive 2011/16/UE en ce qui concerne l'échange automatique et obligatoire d'informations dans le domaine fiscal en rapport avec les dispositifs transfrontières devant faire l'objet d'une déclaration ;
Vu le Code des droits d'enregistrement, d'hypothèque et de greffe, les articles 289bis/10 et 289bis/11, insérés par les articles 29 et 30 de la loi précitée du 20 décembre 2019 ;
Vu le Code des droits de succession, les articles 146quindecies et 146sedecies, insérés par les articles 44 et 45 de la loi précitée du 20 décembre 2019 ;
Vu le Code des droits et taxes divers, les articles 211bis/10 et 211bis/11, insérés par les articles 58 et 59 de la loi précitée du 20 décembre 2019 ;
Vu l'arrêté royal d'exécution du 3 juillet 2020 des articles 12, 13, 29, 30, 44, 45, 58 et 59 de la loi du 20 décembre 2019 transposant la Directive (UE) 2018/822 du Conseil du 25 mai 2018 modifiant la Directive 2011/16/UE en ce qui concerne l'échange automatique et obligatoire d'informations dans le domaine fiscal en rapport avec les dispositifs transfrontières devant faire l'objet d'une déclaration.
Attendu que ni l'avis de l'inspecteur des finances ni l'accord du ministre du budget ne sont nécessaires car cet arrêté ministériel n'aura pas d'impact sur les recettes ou n'entraînera de nouvelles dépenses.
Vu l'avis...
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