8 MARS 2006. - Arrêté ministériel portant exécution de l'article 2241, alinéa 3, du Règlement général sur les taxes assimilées au timbre
Le Vice-Premier Ministre et Ministre des Finances,
Vu le Code des taxes assimilées au timbre;
Vu le Règlement général sur les taxes assimilées au timbre, notamment l'article 2241, alinéa 3, modifié par l'arrêté royal du 15 février 2006;
Vu les lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973, notamment l'article 3, § 1er, remplacé par la loi du 4 juillet 1989 et modifié par la loi du 4 août 1996;
Vu l'urgence;
Considérant que la loi-programme du 27 décembre 2005 a profondément modifié la taxe annuelle sur les opérations d'assurance, notamment en instaurant une taxe sur les opérations d'assurance sur la vie et en modifiant fondamentalement le régime du représentant responsable;
Considérant que ces dispositions de la loi-programme s'appliquent sur les primes et contributions qui échoient à partir du 1er janvier 2006;
Considérant que l'arrêté royal du 15 février 2006 modifiant le Règlement général sur les taxes assimilées au timbre a fixé les formalités et les modalités de la reconnaissance du représentant responsable;
Considérant que cet arrêté a fixé les formalités et les conditions pour l'exercice des opérations d'assurance par les entreprises d'assurance non établies en Belgique avec un siège social dans l'Espace économique européen sans représentant responsable en Belgique, qui font des opérations d'assurance pour lesquelles le risque se situe en Belgique sans faire appel à des intermédiaires résidant en Belgique;
Considérant que cet arrêté a modifié l'article 2241 du Règlement général sur les taxes assimilées au timbre;
Considérant que l'article 2241, alinéa 3, du Règlement général sur les taxes assimilées au timbre attribue la compétence de désigner le bureau compétent au Ministre des Finances,
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