30 JUILLET 2008. - Arrêté royal modifiant l'AR/CIR 92, en matière de taux d'intérêt de base alloué aux dépôts d'épargne visés à l'article 21, 5°, du Code des impôts sur les revenus
ALBERT II, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, l'article 21, 5°, 1er tiret, remplacé par la loi du 22 juillet 1993 et modifié par la loi du 22 décembre 1998 et la loi-programme du 27 décembre 2004;
Vu la loi du 22 juillet 1993 portant des dispositions fiscales et financières, l'article 92;
Vu la loi du 22 décembre 1998 portant des dispositions fiscales et autres, l'article 4;
Vu la loi-programme du 27 décembre 2004, l'article 375;
Vu l'AR/CIR 92, l'article 2, 4°, c, alinéa 1er;
Vu l'avis de la Commission bancaire, financière et des Assurances, donné le 29 juillet 2008;
Vu les lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973, l'article 3, § 1er;
Vu l'urgence;
Considérant :
- que le dépôt d'épargne est un produit financier de base qui bénéficie d'un avantage fiscal en vue d'encourager et de protéger la petite épargne;
- que l'évolution récente sur les marchés financiers ainsi que l'absence, depuis une période significative, d'adaptation du plafond légal des taux d'intérêt de base alloués aux dépôts d'épargne imposent de prendre sans délai des mesures pour assurer une rémunération...
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