Agentschap Vlaamse Belastingdienst. - Bericht in verband met de indexering van rechtswege van de heffing op de afnamepunten van elektriciteit. - Aanslagjaar 2019, de 3 décembre 2018
Artikel M.
Overeenkomstig artikel 14.1.3 van het Energiedecreet van 8 mei 2009 wordt de heffing van rechtswege jaarlijks op 1 januari geïndexeerd door de tarieven in artikel 14.1.2 te vermenigvuldigen met het indexcijfer van de consumptieprijzen, vastgesteld voor de maand oktober van het vorige heffingsjaar, en te delen door het indexcijfer van de consumptieprijzen, vastgesteld voor de maand december van het jaar 2017.
Voor het bepalen van het nieuwe tarief is rekening gehouden met de algemene indexcijfers (basis 2013) van de maanden oktober 2018 (108,31) en december 2017 (105,75). Gelet daarop worden de tarieven, voorzien in artikel 14.1.2 van het Energiedecreet van 8 mei 2009, voor heffingsjaar 2019 vermenigvuldigd met volgende coëfficiënt: 108,31/105,75= 1,02420803782506.
De geïndexeerde tarieven voorzien in artikel 14.1.2 van het decreet van 8 mei 2009 die van toepassing...
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