8 JUILLET 2015. - Arrêté royal portant agrément d'une institution qui a pour but la conservation ou la protection des monuments et sites, pour l'application de l'article 14533 du Code des impôts sur les revenus 1992 (1)
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, l'article 14533, inséré par la loi du 13 décembre 2012;
Vu l'AR/CIR 92, les articles 6318/1, §§ 1er à 5 et 7, 6318/2, § 6, 6318/3, § 6, et 6318/4, insérés par l'arrêté royal du 4 août 2014;
Vu l'avis de l'Inspecteur des Finances, donné le 25 mars 2015;
Vu l'accord du Ministre du Budget, donné le 19 mai 2015;
Sur la proposition du Ministre des Finances,
Nous avons arrêté et arrêtons :
Article 1er. Pour l'application de l'article 14533, § 1er, alinéa 1er, 1°, j, du Code des impôts sur les revenus 1992, inséré par la loi du 13 décembre 2012, l'institution qui a pour but la conservation ou la protection des monuments et sites, Eglises Ouvertes, Open Kerken, Offene Kirchen, ASBL, rue des Chardons, 44, 1030 Bruxelles, est agréée pour les années civiles 2014 et 2015.
Art. 2. Le ministre qui a les Finances dans ses attributions, est chargé de l'exécution du présent arrêté.
Donné à Bruxelles, le 8 juillet 2015.
PHILIPPE
Par le Roi :
Le...
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