4 MARS 2013. - Arrêté royal modifiant l'arrêté royal n° 1, du 29 décembre 1992, relatif aux mesures tendant à assurer le paiement de la taxe sur la valeur ajoutée (1)
ALBERT II, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code de la taxe sur la valeur ajoutée, l'article 53ter, inséré par la loi du 28 décembre 1992, remplacé par l'arrêté royal du 29 décembre 1992 et modifié par la loi du 28 janvier 2004;
Vu l'arrêté royal n° 1, du 29 décembre 1992, relatif aux mesures tendant à assurer le paiement de la taxe sur la valeur ajoutée;
Vu les lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973, l'article 3, § 1er;
Vu l'urgence;
Considérant :
- que le modèle de la déclaration spéciale à la T.V.A. repris à l'annexe III de l'arrêté royal n° 1 doit être adapté afin que ce document puisse être utilisé également pour le dépôt de cette déclaration par voie électronique;
- que le dépôt par voie électronique de la déclaration spéciale à la T.V.A. est prévu pour le 1er avril 2013;
- qu'il convient dès lors que le présent arrêté royal soit pris sans retard;
Sur la proposition du Vice-Premier Ministre et Ministre des Finances,
Nous avons arrêté et arrêtons :
Article 1er. Dans l'arrêté royal n° 1, du 29 décembre 1992, relatif aux mesures tendant à assurer le paiement de la taxe sur la valeur ajoutée, l'annexe III, remplacée par l'arrêté royal du 19 décembre 2001, est remplacée par l'annexe jointe au présent arrêté.
Art. 2. Le présent arrêté entre en vigueur le 1er avril 2013.
Art. 3. Le ministre qui a les Finances dans ses attributions est chargé de l'exécution du présent arrêté.
Donné à Bruxelles, le 4 mars 2013.
ALBERT
Par le Roi :
Le Vice-Premier Ministre et Ministre des Finances,
S. VANACKERE
_______
Note
(1) Références au Moniteur...
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