Arrêté royal portant agrément d'une plateforme électronique d'économie collaborative, de 13 décembre 2017
Article 1er. La plateforme électronique "www.eigenonderwijs.be", organisée par la société en commandite simple Eigenonderwijs, est agréée, au sens de l'article 90, alinéa 1er, 1° bis, b), du Code des impôts sur les revenus 1992.
Art. 2. L'agrément est octroyé à partir du 1er septembre 2017.
Art. 3. Le ministre qui a les Finances dans ses attributions, est chargé de l'exécution du présent arrêté.
Signatures
Donné à Bruxelles, le 13 décembre 2017.
PHILIPPE
Par le Roi :
Le Ministre des Finances,
J. VAN OVERTVELDT
Préambule
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, l'article 90, alinéa 2;
Vu l'AR/CIR 92;
Vu l'avis de l'Inspecteur des Finances donné le 19 septembre 2017;
Vu l'accord du Ministre du Budget donné le 24 octobre 2017;
Considérant que le présent arrêté n'est pas un arrêté qui comporte des prescriptions nouvelles, contraignantes, qui visent à régler une situation juridique impersonnelle et abstraite, qui s'appliquent à un nombre indéterminé de cas et qui sont applicables aux justiciables en général ou à un groupe...
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