9 MARS 2000. - Arrêté ministériel relatif aux formules de déclaration des droits de succession
Le Ministre des Finances,
Vu le Code des droits de succession, notamment les articles 45 et 151, alinéa 4;
Vu l'arrêté ministériel du 31 mars 1936 établissant des mesures d'exécution en matière de droits de succession, modifié par les arrêtés ministériels des 15 janvier 1940 et 19 septembre 1947;
Vu l'avis du Conseil d'Etat, donné le 28 juin 1999,
Arrête :
Article 1er. La déclaration de succession, la déclaration de mutation par décès et la déclaration de la taxe annuelle compensatoire des droits de succession sont rédigées sur des formules spéciales conformes aux modèles figurant à l'annexe du présent arrêté (respectivement les annexes 1, 2 et 3 pour les intitulés des déclarations, l'annexe 4 pour les pages subséquentes paires et l'annexe 5 pour les pages suivantes impaires).
Des formulaires sont transmis d'office par les bureaux compétents aux personnes physiques et morales tenues au dépôt d'une déclaration, dans la mesure où celles-ci sont connues.
La non-réception d'un formulaire ne dispense pas de l'obligation de dépôt de la déclaration dans le délai prévu par le Code des droits de succession.
Art. 2. Les formulaires de déclaration sont délivrés sous la forme d'un double feuillet.
Il est permis aux déposants de diviser en feuillets séparés les formulaires délivrés par l'administration et d'utiliser plusieurs feuillets aux conditions suivantes :
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chaque feuillet sera numéroté selon une suite ininterrompue de numéros.
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le nombre de feuillets figurera au bas de la dernière page revêtu de la formule suivante: "cette déclaration comprend... (nombre) feuillets".;
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les feuillets individuels seront attachés ensemble dans l'ordre de leur pagination afin de former un cahier.
Les déposants sont autorisés à faire usage de reproductions des formulaires, dont le modèle est annexé au présent arrêté...
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