7. JULI 2022 - Erlass der Regierung zur Festlegung des Inkrafttretens und der Anwendungsdauer der Regelung zur Gewährung einer pauschalen Entschädigung zur Deckung der Bürokosten, die im Rahmen der mit der Tätigkeit als Lehrpersonal einhergehenden Heimarbeit entstehen
DIE REGIERUNG DER DEUTSCHSPRACHIGEN GEMEINSCHAFT,
Aufgrund des Dekrets vom 17. Mai 2004 über Maßnahmen im Unterrichtswesen, in der Ausbildung und im Bereich der Infrastruktur 2004, Artikel 21.6, eingefügt durch das Dekret vom 28. Juni 2021;
Aufgrund des Dekrets vom 28. Juni 2021 über Maßnahmen im Unterrichtswesen 2021, Artikel 349 Nummer 11;
Aufgrund des Protokolls Nummer S3/2022 OSUW1/2022 vom 7. Februar 2022, das die Ergebnisse der in gemeinsamer Sitzung geführten Verhandlungen des Sektorenausschusses XIX für die Deutschsprachige Gemeinschaft und des in Artikel 17 § 2ter Nummer 3 des Königlichen Erlasses vom 28. September 1984 angeführten Unterausschusses enthält;
Aufgrund des Gutachtens des Finanzinspektors vom 10. März 2022;
Aufgrund des Einverständnisses des Ministerpräsidenten, zuständig für den Haushalt, vom 31. März 2022;
Aufgrund des Gutachtens Nummer 71.418/2 des Staatsrates, das am 1. Juni 2022 in Anwendung von Artikel 84 § 1 Absatz 1 Nummer 2 der koordinierten Gesetze über den Staatsrat vom 12. Januar 1973 abgegeben wurde;
In Erwägung der ab dem 1. Januar 2021 für eine Dauer von fünf Jahren gültigen Vorabentscheidung des FÖD Finanzen vom 7. Juli 2020, aus der hervorgeht, dass die gemäß den Artikeln 21.4 und 21.5 des Dekrets vom 17. Mai 2004 über Maßnahmen im Unterrichtswesen, in der Ausbildung und im Bereich der Infrastruktur 2004 gewährte Entschädigung als Erstattung arbeitgebereigener Kosten zu betrachten ist und somit nicht Teil der steuerbaren...
Pour continuer la lecture
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