14 JANVIER 2003. - Loi relative à l'exécution de la Convention additionnelle, signée à Singapour le 10 décembre 1996, modifiant la Convention entre le Gouvernement du Royaume de Belgique et le Gouvernement de la République de Singapour tendant à éviter la double imposition en matière d'impôts sur le revenu, signée à Singapour le 8 février 1972 (1)
ALBERT II, Roi des Belges,
A tous, présents et à venir, Salut.
Les Chambres ont adopté et Nous sanctionnons ce qui suit :
Article 1er. La présente loi règle une matière visée à l'article 78 de la Constitution.
Art. 2. Lorsque des impôts enrôlés ou perçus avant la publication de la présente loi au Moniteur belge sont contraires aux dispositions de la Convention additionnelle, signée à Singapour le 10 décembre 1996, modifiant la Convention entre le Gouvernement du Royaume de Belgique et le Gouvernement de la République de Singapour tendant à éviter les doubles impositions en matière d'impôts sur le revenu, signée à Singapour le 8 février 1972, les redevables de ces impôts peuvent, par dérogation aux dispositions du Code des impôts sur les revenus 1992, encore adresser au directeur des contributions une réclamation contre ces impositions dans le délai d'un an à compter de la publication de la présente loi au Moniteur belge ou à compter de la publication de la Convention additionnelle au Moniteur belge si cette dernière publication est postérieure.
Art. 3. Par dérogation aux dispositions du Code des impôts sur les revenus 1992, les impôts ou suppléments d'impôts dus à raison de revenus auxquels la Convention additionnelle précitée s'applique peuvent encore être valablement établis jusqu'à l'expiration d'un délai d'un an à compter de la publication de la présente loi au Moniteur belge ou à compter de la publication de la Convention additionnelle au Moniteur belge si...
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