Arrêté royal modifiant l'article 55, de l'arrêté royal du 28 novembre 1969 pris en exécution de la loi du 27 juin 1969 révisant l'arrêté-loi du 28 décembre 1944 concernant la sécurité sociale des travailleurs, de 25 octobre 2011
Article 1er. L'article 55, § 2, de l'arrêté royal du 28 novembre 1969 pris en exécution de la loi du 27 juin 1969 révisant l'arrêté-loi du 28 décembre 1944 concernant la sécurité sociale des travailleurs est complété par un alinéa rédigé comme suit :
" De même, lorsque l'employeur ou le curateur apporte la preuve de circonstances exceptionnelles, justificatives de l'absence de déclaration ou de déclaration incomplète ou inexacte d'un ou de plusieurs véhicules soumis à la cotisation de solidarité, l'Office national de Sécurité sociale peut réduire au maximum de 50 p.c. le montant de l'indemnité forfaitaire visée à l'article 38, § 3quater, 10° de la loi du 29 juin 1981 établissant les principes généraux de la Sécurité sociale des travailleurs salariés. L'Office national de sécurité sociale ne peut faire usage de cette possibilité que si l'employeur ou le curateur a préalablement payé toutes les cotisations de sécurité sociale échues et a remis une déclaration à cette fin. "
Art. 2. L'article 55 du même arrêté est complété par le § 5, rédigé comme suit :
" § 5. La réduction susvisée de 50 p.c. du montant de l'indemnité forfaitaire visée à l'article 38, § 3quater, 10°, de la loi du 29 juin 1981 établissant les principes généraux de la Sécurité sociale des travailleurs salariés peut être portée à 100 p.c. par l'Office national de sécurité sociale lorsque son Comité de gestion admet par décision motivée prise à l'unanimité, que des raisons impérieuses d'équité justifient à titre exceptionnel pareille réduction. "
Art. 3. Le présent arrêté entre en vigueur le jour de sa publication au Moniteur belge.
Art. 4. Le Ministre qui a les Affaires sociales dans ses attributions et le Ministre qui a l'Emploi dans ses attributions sont chargés, chacun en ce qui le concerne, de l'exécution du présent arrêté.
Donné à Bruxelles, le 25 octobre 2011.
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