Arrêté du Gouvernement flamand modifiant l'arrêté relatif au Code flamand de la Fiscalité du 20 décembre 2013, en ce qui concerne le remboursement de la taxe de circulation en cas de transport combiné, de 21 février 2017
Article 1er. L'article 2.2.6.0.3 de l'arrêté relatif au Code flamand de la Fiscalité du 20 décembre 2013 est remplacé par ce qui suit :
" Art. 2.2.6.0.3. § 1er. La demande de remboursement se fait par l'introduction d'un formulaire mis à disposition par l'entité compétente de l'administration flamande.
Le contribuable mentionne les données suivantes sur le formulaire, visé à l'alinéa 1er :
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le nom et l'adresse du contribuable introduisant la demande de remboursement ;
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le signe distinctif du véhicule tracteur faisant l'objet de la demande, ainsi que le signe distinctif de la semi-remorque ou remorque utilisée ensemble avec le véhicule tracteur pour le transport combiné par la route ou, le cas échéant, l'identification de la caisse mobile ou du conteneur de 20 pieds ou plus ;
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le nombre de transbordements en transport combiné effectués en Belgique, ainsi que la date et le lieu où les biens sont transbordés d'un mode de transport à l'autre ;
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le numéro de compte en vue du remboursement.
Le formulaire, visé à l'alinéa 1er, est signé par le contribuable et est introduit, sous peine de déchéance, auprès de l'entité compétente de l'administration flamande, au plus tôt le dernier jour de la période imposable et au plus tard trois mois après le dernier jour de la période imposable.
Par dérogation à l'alinéa 3, le formulaire relatif à l'année d'imposition 2016 peut être introduit au plus tard quatre mois après le dernier jour de la période imposable.
§ 2. Les lettres de voiture et les autres documents démontrant qu'un transbordement a eu lieu, sont conservés pendant cinq ans par le contribuable, et sont transmis à la demande du membre du personnel compétent. ".
Art. 2. Le présent arrêté produit ses effets à partir de l'année d'imposition...
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