10 OCTOBRE 2002. - Arrêté royal portant agrément d'institutions qui ont pour but la conservation ou la protection des monuments et sites, pour l'application de l'article 104, 3°, j, du Code des impôts sur les revenus 1992 (1)
ALBERT II, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, notamment l'article 104, 3°, j, inséré par la loi du 22 décembre 1998;
Vu l'AR/CIR 92, notamment l'article 59quater , inséré par l'arrêté royal du 4 mars 2001;
Vu l'avis de l'Inspecteur des Finances, donné le 28 août 2002;
Vu l'accord du Ministre du Budget, donné le 5 septembre 2002;
Sur la proposition de Notre Ministre des Finances,
Nous avons arrêté et arrêtons :
Article 1er. Pour l'application de l'article 104, 3°, j, du Code des impôts sur les revenus 1992, inséré par la loi du 22 décembre 1998, sont agréées :
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pour les années civiles 1998, 1999, 2000, 2001, 2002 et 2003, l'institution qui a pour but la conservation ou la protection des monuments et sites, reprise à la rubrique 1 de l'annexe au présent arrêté;
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pour les années civiles 2002, 2003, 2004 et 2005, l'institution qui a pour but la conservation ou la protection des monuments et sites, reprise à la rubrique 2 de l'annexe au présent arrêté.
Art. 2. Notre Ministre des Finances est chargé de l'exécution du présent arrêté.
Donné à Bruxelles, le 10 octobre 2002.
ALBERT
Par le Roi :
Le Ministre des Finances,
D. REYNDERS
_______
Note
(1) Références au Moniteur belge :
Code des impôts sur les revenus 1992, arrêté royal du 10 avril 1992, Moniteur belge du 30 juillet 1992.
Loi du 22 décembre 1998, Moniteur belge du 15 janvier 1999, 1e édition.
Arrêté royal du 27 août 1993 d'exécution du Code des impôts sur les revenus 1992, Moniteur belge du 13 septembre 1993.
Arrêté royal du 4 mars 2001, Moniteur belge du 14...
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