28 OCTOBRE 2009. - Arrêté ministériel fixant le modèle d'avis visé à l'article 210bis de l'arrêté royal d'exécution du Code des impôts sur les revenus 1992 (1)
Le Vice-Premier Ministre et Ministre des Finances,
Vu le Code des impôts sur les revenus 1992, notamment l'article 412bis, inséré par la loi du 28 décembre 1992;
Vu l'AR/CIR 92, notamment l'article 210bis, modifié par l'arrêté royal du 31 mars 2003 et par l'arrêté royal du 25 février 2007 et l'article 210ter, modifié par l'arrêté royal du 25 février 2007,
Arrête :
Article 1er. L'avis visé à l'article 210bis AR/CIR 92 est établi conformément au modèle qui figure à l'annexe 1re du présent arrêté.
Art. 2. L'arrêté ministériel du 26 février 2007 fixant le modèle d'avis visé à l'article 210bis de l'arrêté royal d'exécution du Code des impôts sur les revenus 1992 est abrogé.
Art. 3. Le présent arrêté entre en vigueur le 15 novembre 2009.
Bruxelles, le 28 octobre 2009.
D. REYNDERS
Note
(1) Références au Moniteur belge :
Code des impôts sur les revenus 1992, coordonné par arrêté royal du 10 avril 1992, Moniteur belge du 30 juillet 1992.
Arrêté royal du 27 août 1993 d'exécution du Code des impôts sur les revenus 1992, Moniteur...
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