Arrêté royal d'exécution fixant le modèle de formulaire permettant à chaque entité constitutive belge d'un groupe multinational tenu de souscrire une déclaration pays par pays, de remplir son obligation de notification, telle que visée à l'article 321/3, du Code des impôts sur les revenus 1992, de 15 octobre 2018
Article 1er. Le modèle de formulaire à utiliser par chaque entité constitutive belge d'un groupe multinational, tenu de souscrire une déclaration pays par pays, afin de remplir l'obligation de notification telle que visée à l'article 321/3, du Code des impôts sur les revenus 1992 est déterminé à l'annexe au présent arrêté.
Art. 2. Le ministre qui a les Finances dans ses attributions, est chargé de l'exécution du présent arrêté.
ANNEXE.
Art. N.
( Image non reprise pour des raisons techniques, voir M.B. du 24-10-2018, p. 81180 )
Signatures
Donné à Bruxelles, le 15 octobre 2018.
PHILIPPE
Par le Roi :
Le Ministre des Finances,
J. VAN OVERTVELDT
Préambule
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
Vu la Constitution, l'article 108 ;
Vu le Code des impôts sur les revenus 1992, l'article 321/3, inséré par la loi-programme du 1er juillet 2016 ;
Vu la demande d'avis dans un délai de 30 jours, adressée au Conseil d'Etat...
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