24 JUNI 2011. - Ministerieel besluit tot aanduiding van de ambtenaar bedoeld in artikel 322, § 2, tweede lid, van het Wetboek van de inkomstenbelastingen 1992
De Vice-Eerste Minister en Minister van Financiën,
Gelet op het Wetboek van de inkomstenbelastingen 1992, artikel 322, § 2, tweede lid, ingevoegd bij de wet van 14 april 2011;
Gelet op het verzoek om spoedbehandeling, gemotiveerd door de omstandigheid :
- dat de bepalingen van dit besluit toepassingsmaatregelen van de voormelde wetsbepaling bevatten zonder dewelke die wetsbepaling een bron van juridische onzekerheid zou zijn;
- dat het bijgevolg vereist is dat de onderhavige bepalingen uitwerking hebben met ingang van 1 juli 2011;
- dat dit besluit dus dringend moet worden genomen;
Gelet op het advies 49.894/1 van de Raad van State, gegeven op 23 juni 2011, met toepassing van artikel 84, § 1, eerste lid, 2°, van de gecoördineerde wetten op de Raad van State,
Besluit :
Artikel 1. De ambtenaar bedoeld in artikel 322, § 2, tweede lid, van het Wetboek van de inkomstenbelastingen 1992 is de directeur waaronder de...
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