18 AVRIL 2013. - Arrêté royal modifiant l'annexe à l'arrêté royal du 12 juillet 2012 fixant un plan comptable minimum normalisé pour les associations de copropriétaires
ALBERT II, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code civil, l'article 577-8, § 4, 17°, inséré par la loi du 2 juin 2010;
Vu l'arrêté royal du 12 juillet 2012 fixant un plan comptable minimum normalisé pour les associations de copropriétaires et son annexe;
Vu l'urgence, motivée par la circonstance que l'arrêté royal fixant un plan comptable minimum normalisé pour les associations de copropriétaires est applicable aux exercices comptables qui débutent à compter du 1er janvier 2013. Ce nouveau système comptable s'applique à un nombre considérable de copropriétés. Il est dès lors très important que l'arrêté royal modifiant l'arrêté royal précité entre en vigueur dans les plus brefs délais afin de parvenir à des règles comptables correctes, élément indispensable pour une comptabilité cohérente, fidèle et stable;
Vu l'avis n° 52.879/2 du Conseil d'Etat, donné le 18 février 2013, en application de l'article 84, § 1er, alinéa 1er, 2°, des lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973;
Sur la proposition de la Ministre de la Justice,
Nous avons arrêté et arrêtons :
Article 1er. Dans l'annexe à l'arrêté royal du 12...
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