Arrêté royal modifiant, en ce qui concerne le coefficient de revalorisation pour les revenus cadastraux, l'AR/CIR 92, de 18 juillet 2021
Article 1er. Dans le tableau de l'article 1er de l'AR/CIR 92, modifié en dernier lieu par l'arrêté royale du 15 mars 2020, les colonnes de l'exercice d'imposition et du coefficient de revalorisation sont respectivement complétées par "2022" et "4,63".
Art. 2. Le présent arrêté est applicable pour l'exercice d'imposition 2022.
Art. 3. Le ministre qui a les Finances dans ses attributions, est chargé de l'exécution du présent arrêté.
Signatures
Donné à Bruxelles, le 18 juillet 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 13 ;
Vu l'AR/CIR 92 ;
Vu l'avis de l'Inspecteur des Finances donné le 28 avril 2021 ;
Vu l'accord de la Secrétaire d'Etat pour le Budget du 15 juillet 2021 ;
Vu les lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973, l'article 3, § 1er ;
Vu l'urgence ;
Considérant :
- que le présent arrêté détermine le coefficient de revalorisation qui doit, pour l'exercice d'imposition 2022, être pris en...
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