7 JUILLET 2022. - Arrêté du Gouvernement fixant l'entrée en vigueur et la durée d'application de la règlementation relative à l'octroi d'une indemnité forfaitaire destinée à couvrir les frais de bureau engagés dans le cadre du travail à domicile lié à l'activité d'enseignant
Le Gouvernement de la Communauté germanophone,
Vu le décret du 17 mai 2004 portant des mesures en matière d'enseignement, de formation et d'infrastructure - 2004, l'article 21.6, inséré par le décret du 28 juin 2021;
Vu le décret du 28 juin 2021 portant des mesures en matière d'enseignement - 2021, l'article 349, 11°;
Vu le protocole n° S3/2022 OSUW1/2022 du 7 février 2022 contenant les conclusions des négociations menées en commun au sein du Comité de secteur XIX pour la Communauté germanophone et du sous-comité prévu à l'article 17, § 2ter, 3°, de l'arrêté royal du 28 septembre 1984;
Vu l'avis de l'Inspecteur des finances, donné le 10 mars 2022;
Vu l'accord du Ministre-Président, compétent en matière de Budget, donné le 31 mars 2022;
Vu l'avis du Conseil d'Etat n° 71.418/2, donné le 1er juin 2022, en application de l'article 84, § 1er, alinéa 1er, 2°, des lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973;
Considérant la décision anticipée du SPF Finances du 7 juillet 2020, valable à partir du 1er janvier 2021 pour une durée de cinq ans, de laquelle il ressort que l'indemnité octroyée en vertu des articles 21.4 et 21.5 du décret du 17 mai 2004 portant des mesures en matière d'enseignement, de formation et d'infrastructure - 2004 doit être considérée comme un remboursement des dépenses propres de l'employeur et ne fait donc pas partie du revenu professionnel imposable du...
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