Arrêté ministériel déterminant d'autres dérogations à l'article 1er de l'arrêté royal du 28 janvier 2019 relatif à l'exécution du Code des droits d'enregistrement, d'hypothèque et de greffe et à la tenue des registres dans les greffes des cours et tribunaux, de 23 janvier 2020
Article 1. Article unique. L'article 1er, alinéa 1er, de l'arrêté royal du 28 janvier 2019 relatif à l'exécution du Code des droits d'enregistrement, d'hypothèque et de greffe et à la tenue des registres dans les greffes des cours et tribunaux n'est pas applicable aux jugements et arrêts qui ne sont soumis ni au droit de condamnation ni à un droit de titre.
Pour l'application de l'alinéa 1er, on entend par :
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droit de condamnation : le droit d'enregistrement sur les jugements et arrêts régi par les articles 142 à 145 et 148 du Code des droits d'enregistrement, d'hypothèque et de greffe ;
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droit de titre : un droit d'enregistrement dû sur les jugements et arrêts en application des articles 146, 147 et 148 du Code des droits d'enregistrement, d'hypothèque et de greffe.
Signatures
Bruxelles, le 23 janvier 2020.
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DE CROO
Préambule
Le Vice-Premier Ministre et Ministre des Finances,
Vu l'article 108 de la Constitution ;
Vu le Code des droits d'enregistrement, d'hypothèque et de greffe, les articles 142 à 148 et 1812 ;
Vu l'arrêté royal du 28 janvier 2019 relatif à l'exécution du Code des droits d'enregistrement, d'hypothèque et de greffe et à la tenue des registres dans les greffes des cours et tribunaux, l'article 2 ;
Vu l'avis de l'Inspecteur des Finances, donné le 2 octobre 2019 ;
Vu la concertation avec la Région wallonne et la Région de Bruxelles-Capitale ayant eu lieu le 21 novembre 2019 dans le cadre d'un Conférence interministérielle Finances et Budget, conformément...
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