4 MARS 2002. - Arrêté royal modifiant en ce qui concerne les avantages de toute nature, l'AR/CIR 92 (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 36, alinéa 2;
Vu l'AR/CIR 92, notamment :
- l'article 18, § 3, point 9, remplacé et modifié par l'arrêté royal du 7 décembre 1998, et modifié par les arrêtés royaux des 20 juillet 2000 et 13 juillet 2001;
- l'annexe I, section III, modifiée par les arrêtés royaux des 7 décembre 1998, 27 janvier 2000, 2 février 2001 et 13 juillet 2001;
Vu l'avis de l'Inspecteur des Finances, donné le 31 janvier 2002;
Vu l'accord du Ministre du Budget, donné le 19 février 2002;
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 les montants de base servant au calcul de l'avantage de toute nature résultant de l'utilisation à des fins personnelles d'un véhicule mis gratuitement à disposition sont liés à l'indice-pivot 99,14;
- que les montants indexés sont appliqués à partir du 1er janvier de l'année qui suit celle durant laquelle l'indice-pivot est dépassé;
- que l'indice-pivot a été dépassé dans le courant de l'année 2001 mais qu'il est impératif de connaître celui du mois de décembre 2001 pour faire une application correcte de la règle précitée;
- que les montants indexés sont d'application à partir du 1er janvier 2002;
- qu'ils doivent par conséquent être portés...
Pour continuer la lecture
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