10 AOUT 2005. - Loi insérant un article 314bis dans le Code des impôts sur les revenus 1992 (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. Il est inséré dans le titre VII, chapitre II, du Code des impôts sur les revenus 1992, une section V rédigée comme suit :
Section V. - Force probante des déclarations
Art. 314bis. - Les déclarations visées aux sections I et II du présent chapitre, introduites par les contribuables, qui sont enregistrées, conservées ou reproduites par l'administration qui a l'établissement de l'impôt sur les revenus dans ses attributions selon un procédé photographique, optique, électronique ou par toute autre technique de l'informatique ou de la télématique, ainsi que leur représentation sur un support lisible ont force probante pour l'application des dispositions du Code des impôts sur les revenus 1992.
.
Art. 3. La présente loi entre en vigueur le jour de sa publication au Moniteur belge.
Promulguons la présente loi, ordonnons qu'elle soit revêtue du sceau de l'Etat et publiée par le Moniteur belge.
Donné à Nice, le 10 août 2005.
ALBERT
Par le Roi :
Le Vice-Premier Ministre et Ministre des Finances,
...
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