29 AVRIL 2008. - Arrêté royal fixant la date d'entrée en vigueur de l'article 96, alinéa 1er, de la loi-programme du 27 avril 2007 relatif au crédit d'impôt pour bas revenus d'activités (1)
ALBERT II, Roi des Belges,
A tous, présents et à venir, Salut.
Vu la loi-programme du 27 avril 2007, notamment l'article 96, alinéa 2;
Vu l'avis de l'Inspecteur des Finances, donné le 14 mars 2008;
Vu l'accord de Notre Secrétaire d'Etat au Budget, donné le 15 avril 2008;
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 l'article 96, alinéa 1er de la loi-programme du 27 avril 2007 fixe une règle particulière pour le calcul du crédit d'impôt visé à l'article 289ter du Code des impôts sur les revenus 1992 qui ne peut être appliquée que pour l'exercice d'imposition 2008;
- que l'alinéa 2 du même article 96 donne formellement au Roi le pouvoir de régler l'entrée en vigueur de la mesure et qu'ainsi le législateur rend l'intervention du Roi indispensable pour faire entrer en vigueur la disposition en cause;
- que le présent arrêté rend applicable, pour l'exercice d'imposition 2008, l'article 96, alinéa 1er de la loi-programme précitée;
- que cet arrêté doit dès lors être pris d'urgence;
Sur la proposition de Notre Vice-Premier Ministre et Ministre des Finances et des Réformes institutionnelles,
Nous avons arrêté et arrêtons :
Article 1er. L'article 96, alinéa 1er, de la loi-programme du...
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