Administration générale Expertise et Support Stratégiques. - Service Règlementation. - Accord amiable entre les autorités compétentes de la France et de la Belgique concernant les travailleurs frontaliers et transfrontaliers dans le contexte de la lutte contre la propagation du COVID-19, de 9 mars 2021
Article M. Administration générale Expertise et Support Stratégiques. - Service Règlementation. - Accord amiable entre les autorités compétentes de la France et de la Belgique concernant les travailleurs frontaliers et transfrontaliers dans le contexte de la lutte contre la propagation du COVID-19
Considérant que le 15 mai 2020, la France et la Belgique ont conclu un Accord amiable (Moniteur belge du 26 mai 2020, édition 1, page p. 37837) sur la base de l'article 24 de la Convention entre la France et la Belgique du 10 mars 1964 tendant à éviter les doubles impositions et à établir des règles d'assistance administrative et juridique réciproque en matière d'impôts sur les revenus, telle que modifiée par les Avenants du 15 février 1971, du 8 février 1999, du 12 décembre 2008 et du 7 juillet 2009 ;
Considérant que les 23 juin 2020, 24 août 2020 et 2 décembre 2020, l'application de l'Accord amiable du 15 mai 2020 a été successivement prorogée jusqu'au 31 mars 2021 ;
Les autorités compétentes de la France et de la Belgique sont convenues de ce qui suit :
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L'application de l'Accord amiable du 15 mai 2020 est prorogée jusqu'au 30 juin 2021.
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Chaque autorité compétente des Etats contractants peut résilier unilatéralement l'Accord par notification à l'autorité compétente de l'autre Etat contractant. Cette notification doit se faire au...
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