Arrêté ministériel modifiant l'arrêté ministériel du 18 juin 2010 relatif au régime général d'accise, de 30 décembre 2021
Article 1er. L'article 13 de l'arrêté ministériel du 18 mars 2010 relatif au régime général d'accise, modifié en dernier lieu par l'arrêté ministériel du 20 septembre 2012, est remplacé par ce qui suit :
"Art. 13. § 1er. Lorsqu'un produit énergétique de l'article 419 de la loi-programme du 27 décembre 2004, à l'exception du gaz naturel, est mis à la consommation, les factures établies lors de la fourniture initiale et lors des fournitures ultérieures doivent mentionner le taux des droits d'accise appliqué.
Une telle mention n'est toutefois pas exigée sur les factures établies par les commerçants qui ne disposent pas de la qualité d'entrepositaire agréé et qui fournissent des produits énergétiques dans le cadre de l'article 16, § 2, de l'arrêté royal du 28 juin 2015 concernant la taxation des produits énergétiques et de l'électricité.
§ 2. Lorsque du gaz naturel ou de l'électricité de l'article 419 de la loi-programme du 27 décembre 2004 est mis à la consommation, l'information concernant la facturation qui est communiquée à l'utilisateur final mentionne le taux des droits d'accise appliqué, sans faire de distinction entre les différents taux qui résultent des différentes tranches de consommation.
Le taux des droits d'accise appliqué correspond au taux moyen pondéré du total de toutes les livraisons dans la période couverte par la...
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