Arrêté royal modifiant l'arrêté royal du 9 décembre 2010 accordant une indemnité pour l'utilisation de la bicyclette aux militaires, de 14 novembre 2018
Article 1er. Dans l'article 2 de l'arrêté royal du 9 décembre 2010 accordant une indemnité pour l'utilisation de la bicyclette aux militaires, le paragraphe 1er, modifié par l'arrêté royal du 27 novembre 2017, est remplacé par ce qui suit :
" § 1er. Le militaire qui utilise sa bicyclette, pour effectuer un déplacement de sa résidence à son lieu de travail, et vice versa, a droit, lorsqu'il parcourt au moins un kilomètre pour un trajet dans un sens, à une indemnité de bicyclette par kilomètre parcouru. L'indemnité est égale au montant, qui chaque année, pour l'utilisation de la bicyclette, est exonéré d'impôt en vertu de l'article 38, § 1er, alinéa 1er, 14°, du Code des impôts sur les revenus 1992. Par bicyclette, on entend tout véhicule à deux roues, équipé de pédales, propulsé par l'énergie musculaire du cycliste, éventuellement équipé, dans le but premier d'aider au pédalage, d'un mode de propulsion auxiliaire dont l'alimentation est interrompue lorsque le véhicule atteint une vitesse maximale de 45 km à l'heure. Est assimilé à la bicyclette, un fauteuil roulant motorisé ou non-motorisé ou un autre moyen de transport léger non motorisé.
L'utilisation de la bicyclette peut précéder ou être postérieure à l'utilisation complémentaire des transports en commun publics ou du véhicule personnel. L'indemnité ne peut toutefois jamais être cumulée avec une intervention dans les frais de transports publics ou du véhicule personnel pour un même trajet et au cours de la même période.".
Art. 2. Le présent arrêté entre en vigueur le premier jour du deuxième mois qui suit celui de sa publication au Moniteur belge.
Art. 3. Le ministre qui a la Défense...
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