Arrêté royal fixant le modèle de formulaire visé à l'article 307, § 1er/2, alinéa 4, du code des impôts sur les revenus 1992, de 26 avril 2021
Article 1er. Le modèle de formulaire visé à l'article 307, § 1er/2, alinéa 4, du Code des impôts sur les revenus 1992 est déterminé à l'annexe au présent arrêté.
Art. 2. L'arrêté royal du 7 mai 2010 fixant le modèle de formulaire visé à l'article 307, § 1er, alinéa 6, du Code des impôts sur les revenus 1992 est abrogé.
Art. 3. Cet arrêté est applicable à partir de l'exercice d'imposition 2021.
Art. 4. Le ministre qui a les Finances dans ses attributions est chargé de l'exécution du présent arrêté.
ANNEXES.
Art. N.
( Image non reprise pour des raisons techniques, voir M.B. du 03-05-2021, p. 41981 )
Signatures
Donné à Bruxelles, le 26 avril 2021.
PHILIPPE
Par le Roi :
Le Ministre des Finances,
V. VAN PETEGHEM
Préambule
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, l'article 307, § 1er/2, alinéa 4, inséré par la loi du 25 décembre 2017 ;
Vu l'arrêté royal du 7 mai 2010 fixant le modèle de formulaire visé à l'article 307, § 1er, alinéa 6, du Code des impôts sur les revenus 1992 ;
Vu l'avis n° 69.089 du Conseil d'Etat, donné le 13 avril 2021, en application de l'article 84, § 1er, alinéa 1er, 2°, des lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973 ;
Considérant l'article 8, §§ 1er et 2, de la loi du 5 mai 2014 garantissant le principe de la collecte unique des données dans le fonctionnement des services et instances qui relèvent de ou exécutent certaines missions pour l'autorité et portant simplification et harmonisation des formulaires électroniques et papier, le présent arrêté et son annexe ont été communiquées le 10 mars 2021 à l'Agence pour la simplification administrative du SPF Chancellerie du Premier Ministre ;
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