15 AVRIL 2008. - Arrêté royal modifiant l'arrêté royal du 15 mars 1993 pris en exécution du chapitre II du titre III de la loi du 30 décembre 1992 portant des dispositions sociales et diverses, relatif à l'instauration d'une cotisation annuelle à charge des sociétés, destinée au statut social des travailleurs indépendants
ALBERT II, Roi des Belges,
A tous, présents et à venir, Salut.
Vu la loi du 30 décembre 1992 portant des dispositions sociales et diverses, notamment l'article 91, remplacé par la loi-programme du 22 décembre 2003;
Vu l'arrêté royal du 15 mars 1993 pris en exécution du chapitre II du titre III de la loi du 30 décembre 1992 portant des dispositions sociales et diverses, relatif à l'instauration d'une cotisation annuelle à charge des sociétés, destinée au statut social des travailleurs indépendants, notamment les articles 2bis et 2ter, insérés par l'arrêté royal du 31 juillet 2004 et modifiés par les arrêtés royaux du 12 avril 2005, du 5 avril 2006 et du 9 avril 2007;
Vu l'avis de l'Inspecteur des Finances, donné le 12 mars 2008;
Vu l'accord de Notre Ministre du Budget, donné le 17 mars 2008;
Vu l'urgence;
Considérant que les cotisatlions sociales à charge des sociétés pour l'année 2008 doivent, conformément à l'article 92 de la loi du 30 décembre 1992, être payées au plus tard le 30 juin 2008;
Considérant que de nombreuses préparations de nature administrative doivent être effectuées, une fois que les caisses d'assurances sociales connaissent le montant devant être payé par chaque société, avant que lesdites caisses puissent commencer la perception de ces cotisations :
- mise à disposition par la BNB du fichier de données relatif aux sociétés visées;
- traitement des données par l'INASTI et diffusion des données aux caisses d'assurances sociales;
- transmission dans les délais des avis d'échéance par les caisses d'assurances sociales, compte tenu des données fournies par l'INASTI;
Vu l'avis n° 44.360/1 du Conseil d'Etat, donné le 1er avril 2008, 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 Indépendants et de l'avis de...
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