10 AOUT 2004. - Arrêté royal modifiant l'arrêté royal du 19 mars 1998 portant exécution de l'article 29 de la loi-programme du 10 février 1998 pour la promotion de l'entreprise indépendante
ALBERT II, Roi des Belges,
A tous, présents et à venir, Salut.
Vu la loi-programme du 10 février 1998 pour la promotion de l'entreprise indépendante, notamment l'article 29, § 1er modifié par la loi du 4 juillet 2004;
Vu l'arrêté royal du 19 mars 1998 portant exécution de l'article 29 de la loi-programme du 10 février 1998 pour la promotion de l'entreprise indépendante, notamment l'article 1er;
Vu les avis des Inspecteurs des Finances donnés les 14 et 22 avril 2004;
Vu l'accord de Notre Ministre du Budget donné le 13 mai 2004;
Vu l'urgence;
Considérant :
-que l'article 29 de la loi-programme du 10 février 1998 pour la promotion de l'entreprise indépendante accorde une exonération fiscale aux entreprises qui occupent des unités de personnel supplémentaires, dont le salaire journalier ou horaire brut n'excède pas le montant déterminé par le Roi, par arrêté délibéré en Conseil des Ministres;
- que, dans un souci d'harmonisation, il a été décidé d'aligner, à partir du 1er janvier 2004, le montant du plafond du salaire journalier ou horaire sur celui du plafond salarial S0 visé à l'article 331 de la loi-programme (I) du 24 décembre 2002, tel qu'il résulte de l'article 52 de l'arrêté royal du 21 janvier 2004 d'exécution des chapitres 1er, 2, 3 et 7 du titre II de la loi-programme du 22 décembre 2003;
- que le présent arrêté détermine le nouveau plafond du salaire journalier ou horaire à partir du 1er janvier 2004;
- que ce plafond doit être publié d'urgence afin de créer de la sécurité juridique pour les contribuables;
- que cet arrêté doit dès lors être pris d'urgence;
Vu l'avis n° 37.538/3 du Conseil d'Etat, donné le 12 juillet 2004, en application de l'article 84, § 1er, alinéa 1er, 2°, des lois coordonnées sur le Conseil d'Etat;
Sur la proposition de Notre Ministre des Finances et de Notre Ministre des...
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