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 - Deutsche Übersetzung
Der folgende Text ist die deutsche Übersetzung des Königlichen Erlasses vom 9. Dezember 2015 zur Abänderung des KE/EStGB 92 hinsichtlich der Vorteile jeglicher Art für die Nutzung zu persönlichen Zwecken eines kostenlos zur Verfügung gestellten Fahrzeugs.
Diese Übersetzung ist von der Zentralen Dienststelle für Deutsche Übersetzungen in Malmedy erstellt worden.
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 Erlass für...
Pour continuer la lecture
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