Arrêté ministériel portant désignation du fonctionnaire qui est compétent, dans le cadre de la taxe sur l'embarquement dans un aéronef, pour la reconnaissance d'un représentant responsable établi en Belgique d'un transporteur aérien non établi en Belgique, de 6 avril 2022
Article 1er. Le fonctionnaire dirigeant du service compétent de l'administration chargée de la perception et du recouvrement des taxes reprises au livre II du Code des droits et taxes divers, est compétent pour la reconnaissance d'un représentant responsable établi en Belgique d'un transporteur aérien non établi en Belgique visé à l'article 161, alinéas 2 et 3, du Code des droits et taxes divers.
Art. 2. Le présent arrêté produit ses effets le 1er avril 2022.
Signatures
Bruxelles, le 6 avril 2022.
V. VAN PETEGHEM
Préambule
Le Ministre des Finances,
Vu le Code des droits et taxes divers, l'article 161, alinéas 2 et 3 ;
Vu l'avis de l'Inspecteur des Finances, donné le 8 mars 2022 ;
Vu l'urgence motivée par la circonstance que cet arrêté exécute la loi portant réduction de charges sur le travail votée en plénière le 24 mars 2022. Cette loi introduit dans le Code des droits et taxes divers une taxe sur l'embarquement dans un aéronef et entre en vigueur le 1er avril 2022.
Le projet d'arrêté ministériel permet la désignation du fonctionnaire compétent pour la reconnaissance d'un représentant responsable.
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