25 APRIL 2014. - Koninklijk besluit tot vastlegging van het model van het aangifteformulier inzake belasting van niet-inwoners (vennootschappen, verenigingen, enz.) voor het aanslagjaar 2014 (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 307, gewijzigd bij de wet van 22 juli 1993, bij het koninklijk besluit van 20 december 1996 en bij de wetten van 15 maart 1999, 10 augustus 2001, 8 juni 2009 en 30 juli 2013 en bij de programmawetten van 23 december 2009, 29 maart 2012 en 27 december 2012;
Gelet op de wetten op de Raad van State, gecoördineerd op 12 januari 1973, artikel 3, § 1;
Gelet op de dringende noodzakelijkheid;
Overwegende dat: :
- het model van het aangifteformulier inzake belasting van niet-inwoners (vennootschappen, verenigingen, enz.) voor het aanslagjaar 2014 zo spoedig mogelijk moet worden vastgelegd teneinde de vestiging en de invordering van die belasting niet te vertragen;
- dit besluit dus dringend moet worden getroffen;
Op de voordracht van de minister van Financiën,
Hebben Wij besloten en besluiten Wij :
Artikel 1. Het model van het aangifteformulier inzake belasting van niet-inwoners (vennootschappen, verenigingen, enz.) voor het aanslagjaar 2014 wordt in de bijlage van dit besluit vastgelegd.
Art. 2. De minister bevoegd voor Financiën is belast met de uitvoering van dit besluit.
Gegeven te Brussel, 25 april 2014.
FILIP
Van Koningswege :
De Minister van Financiën,
K. GEENS
_______
Nota
(1) Verwijzingen naar het Belgisch Staatsblad :
Wetboek van de inkomstenbelastingen 1992, gecoördineerd bij koninklijk besluit van 10 april 1992, Belgisch Staatsblad van 30 juli 1992.
Wet van 22 juli 1993, Belgisch Staatsblad van 26 juli 1993.
Koninklijk besluit van 20 december 1996, Belgisch Staatsblad van 31 december 1996 (4de ed.).
Wet van 15 maart 1999, Belgisch...
Pour continuer la lecture
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