26 JUIN 2002. - Arrêté royal modifiant l'arrête royal n° 1, du 29 décembre 1992 relatif aux mesures tendant à assurer le paiement de la taxe sur la valeur ajoutée (1)
ALBERT II, Roi des Belges,
A tous, présents et à venir, Salut.
Vu la sixième directive 77/388/CEE du Conseil du 17 mai 1977 en matière d'harmonisation des législations des Etats membres relatives aux taxes sur le chiffre d'affaires - Système commun de taxe sur la valeur ajoutée : assiette uniforme, notamment l'article 22, § 3, dans sa version figurant à l'article 28nonies inséré par la Directive 91/680/CEE du 16 décembre 1991 et modifié par les Directives 92/111/CEE du 14 décembre 1992 et 95/7/CE du 10 avril 1995;
Vu la Directive 2001/115/CE du Conseil du 20 décembre 2001 modifiant la Directive 77/388/CEE en vue de simplifier, moderniser et harmoniser les conditions imposées à la facturation en matière de taxe sur la valeur ajoutée;
Vu le Code de la taxe sur la valeur ajoutée, notamment l'article 53 remplacé par la loi du 28 décembre1992, l'article 53octies , inséré par la loi du 28 décembre 1992 et modifié par la loi du 5 septembre 2001, l'article 54, modifié par la loi du 28 décembre 1992;
Vu l'arrêté royal n° 1, du 29 décembre 1992, relatif aux mesures tendant à assurer le paiement de la taxe sur la valeur ajoutée, notamment l'article 1er, § 1er et l'article 10, § 1er, alinéa 1er, modifié par l'arrêté royal du 22 novembre 1994;
Vu l'avis de l'Inspecteur des Finances, émis le 24 mai 2002;
Vu l'accord du Ministre du Budget, donné le 20 juin 2002;
Sur la proposition de Notre Ministre des Finances,
Nous avons arrêté et arrêtons :
Article 1er. L'article 1er, § 1er, de l'arrêté royal n° 1, du 29 décembre 1992, relatif aux mesures tendant à assurer le paiement de la taxe sur la valeur ajoutée est remplacé par la disposition suivante :
§ 1er. L'assujetti qui effectue des livraisons de biens ou des prestations de services, autres que celles exonérées par l'article 44 du Code ne lui ouvrant aucun droit à...
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