8 JULI 2015. - Koninklijk besluit tot erkenning van een instelling die het behoud of de zorg van monumenten en landschappen ten doel heeft, voor de toepassing van artikel 14533 van het Wetboek van de inkomstenbelastingen 1992 (1)
FILIP, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op het Wetboek van de inkomstenbelastingen 1992, artikel 14533, ingevoegd bij de wet van 13 december 2012;
Gelet op het KB/WIB 92, de artikelen 6318/1, §§ 1 tot 5 en 7, 6318/2, § 6, 6318/3, § 6, en 6318/4, ingevoegd bij het koninklijk besluit van 4 augustus 2014;
Gelet op het advies van de Inspecteur van Financiën, gegeven op 25 maart 2015;
Gelet op de akkoordbevinding van de Minister van Begroting van 19 mei 2015;
Op de voordracht van de Minister van Financiën,
Hebben Wij besloten en besluiten Wij :
Artikel 1. Voor de toepassing van artikel 14533, § 1, eerste lid, 1°, j, van het Wetboek van de inkomstenbelastingen 1992, ingevoegd bij de wet van 13 december 2012, wordt de instelling die het behoud of de zorg van monumenten en landschappen ten doel heeft, Open Kerken, Eglises Ouvertes, Offene Kirchen, VZW, Distelstraat 44, 1030 Brussel, erkend voor de kalenderjaren 2014 en 2015.
Art. 2. De minister die bevoegd is voor Financiën, is belast met de uitvoering van dit besluit.
Gegeven te Brussel, 8 juli 2015.
FILIP
Van Koningswege :
De...
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