8 JANVIER 2020. - Arrêté ministériel établissant les modèles du formulaire visé à l'article 8, § 1er, de l'arrêté du Gouvernement de la Région de Bruxelles-Capitale du 19 janvier 2017 établissant les modalités du régime préférentiel applicable aux droits de donation en cas de transmission des entreprises familiales et des sociétés familiales
Le Ministre du Gouvernement de la Région de Bruxelles-Capitale, chargé des Finances et du Budget,
Vu le Code des droits d'enregistrement, d'hypothèque et de greffe, l'article 140/5, § 1er, inséré par l'ordonnance du 12 décembre 2016 portant la deuxième partie de la réforme fiscale;
Vu l'arrêté du Gouvernement de la Région de Bruxelles Capitale du 19 janvier 2017 établissant les modalités du régime préférentiel applicable aux droits de donation en cas de transmission des entreprises familiales et des sociétés familiales, l'article 8 ;
Vu le test d'égalité des chances réalisé en application de l'article 2 de l'ordonnance du 4 octobre 2018 tendant à l'introduction du test d'égalité des chances ;
Considérant que l'article 8 de l'arrêté susvisé prévoit que le Ministre du Gouvernement de la Région de Bruxelles-Capitale, chargé des Finances et du Budget, est compétent pour établir le formulaire destiné à vérifier si les conditions pour le maintien du statut fiscal avantageux, obtenu dans le cadre de la transmission d'une entreprise familiale ou d'une société familiale, ont été respectées jusqu'à l'expiration d'un délai de trois ans à compter de la date de l'acte authentique de donation, tel que visé à l'article 140/5, § 1er, du Code des droits d'enregistrement, d'hypothèque et de greffe;
Considérant que cet arrêté ministériel est dépourvu du caractère réglementaire requis par l'article 3, § 1er, alinéa 1er des lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973, il ne doit par conséquent pas être soumis à l'avis de la section de législation du Conseil d'Etat,
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