21 JUIN 2001. - Arrête royal modifiant l'arrête royal n° 1 du 29 décembre 1992 relatif aux mesures tendant a assurer le paiement de la taxe sur la valeur ajoutée (1)
ALBERT II, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code de la taxe sur la valeur ajoutée, notamment l'article 53, remplacé par la loi du 28 décembre 1992 et l'article 53octies, inséré 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 18, § 2, alinéa 1er, remplacé par l'arrêté royal du 5 décembre 1994;
Vu l'avis de l'Inspecteur des Finances, émis le 29 mai 2001;
Vu l'accord du Ministre du Budget, donné le 5 juin 2001;
Vu l'urgence motivée par le fait :
- que le secteur des huiles minérales est un des terrains de prédilection de la grande criminalité fiscale;
- qu'il s'agit d'un phénomène social préoccupant du fait de son ampleur, de l'impact fiscal et économique, de son caractère tant international que national et de l'organisation qui est déployée dans sa mise en oeuvre;
- que les dispositions du présent arrêté requiert, pour des facilités d'ordre comptable, d'entrer en vigueur le 1er juillet 2001, premier jour d'un trimestre civil;
- que cet arrêté doit dès lors être pris d'urgence;
Vu l'avis du Conseil d'Etat donné le 11 juin 2001 en application de l'article 84, alinéa 1er, 2°, des lois coordonnées sur le Conseil d'Etat;
Sur la proposition de Notre Ministre des Finances,
Nous avons arrêté et arrêtons :
Article 1er. Dans l'article 18, § 2, 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, remplacé par l'arrêté royal du 5 décembre 1994, l'alinéa suivant est inséré entre les alinéas 1er et 2 :
Cette dérogation n'est pas applicable dans la mesure où l'assujetti effectue des livraisons d' huiles minérales visées à...
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