Arrêté royal modifiant, en ce qui concerne les avantages de toute nature, l'AR/CIR 92 résultant de l'utilisation à des fins personnelles d'un véhicule mis gratuitement à disposition, de 20 décembre 2020
Article 1er. Dans le tableau de l'article 18, § 3, 9°, de l'AR/CIR 92, inséré par l'arrêté royal du 3 avril 2013 et modifié par les arrêtés royaux des 24 janvier 2014, 16 décembre 2014, 9 décembre 2015, 24 novembre 2016, 13 décembre 2017, 19 décembre 2018 et 11 décembre 2019, la colonne "Année civile" est complétée par "2021", la colonne "Véhicules à moteur alimenté à l'essence, au LPG ou au gaz naturel" par "102 g/km" et la colonne "Véhicules à moteur alimenté au diesel" par "84 g/km".
Art. 2. Le présent arrêté est applicable aux avantages de toute nature attribués à partir du 1er janvier 2021.
Art. 3. Le ministre qui a les Finances dans ses attributions, est chargé de l'exécution du présent arrêté.
Signatures
Donné à Bruxelles, le 20 décembre 2020.
PHILIPPE
Par le Roi :
Le Vice-Premier Ministre et 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 36, § 2, inséré par la loi du 28 décembre 2011 et modifié par les lois des 29 mars 2012 et 21 décembre 2013 ;
Vu l'AR/CIR 92, l'article 18, § 3, 9°, inséré par l'arrêté royal du 3 avril 2013 et modifié par les arrêtés royaux des 24 janvier 2014, 16 décembre 2014, 9 décembre 2015, 24 novembre 2016, 13 décembre 2017, 19 décembre 2018 et 11 décembre 2019 ;
Vu l'avis de l'Inspecteur des Finances, donné le 8 décembre 2020 ;
Vu l'accord de la Secrétaire d'Etat au Budget, donné le 16 décembre 2020 ;
Vu les lois...
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