9 DECEMBER 2015. - Koninklijk besluit tot wijziging van het KB/WIB 92, op het stuk van de voordelen van alle aard voor het persoonlijk gebruik van een kosteloos ter beschikking gesteld voertuig. - Duitse vertaling
De hierna volgende tekst is de Duitse vertaling van het koninklijk besluit van 9 december 2015 tot wijziging van het KB/WIB 92, op het stuk van de voordelen van alle aard voor het persoonlijk gebruik van een kosteloos ter beschikking gesteld voertuig (Belgisch Staatsblad van 17 december 2015).
Deze vertaling is opgemaakt door de Centrale dienst voor Duitse vertaling in Malmedy.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
9. DEZEMBER 2015 - Königlicher Erlass zur Abänderung des KE/EStGB 92 hinsichtlich der Vorteile jeglicher Art für die Nutzung zu persönlichen Zwecken eines kostenlos zur Verfügung gestellten Fahrzeugs
PHILIPPE, Konig der Belgier, Allen Gegenwartigen und Zukunftigen, Unser Gruß!
Aufgrund des Einkommensteuergesetzbuches 1992, des Artikels 36 § 2, ersetzt durch das Gesetz vom 28. Dezember 2011 und abgeändert durch die Gesetze vom 29. März 2012 und 21. Dezember 2013;
Aufgrund des KE/EStGB 92;
Aufgrund der Stellungnahme des Finanzinspektors vom 26. Oktober 2015;
Aufgrund des Einverständnisses des Ministers des Haushalts vom 4. Dezember 2015;
Aufgrund der am 12. Januar 1973 koordinierten Gesetze über den Staatsrat, des Artikels 3 § 1;
Aufgrund der Dringlichkeit;
In der Erwägung, dass:
- in vorliegendem Erlass zur Bestimmung der Vorteile jeglicher Art für die Nutzung zu persönlichen Zwecken eines kostenlos zur Verfügung gestellten Fahrzeugs die CO2-Bezugsemission für 2016 festgelegt wird,
- der Betrag der Vorteile für die Festlegung des darauf geschuldeten Berufssteuervorabzugs bestimmend ist,
- die vorerwähnte CO2-Bezugsemission den Steuerpflichtigen schnellstmöglich zur Kenntnis gebracht werden muss,
- vorliegender...
Pour continuer la lecture
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