10 OKTOBER 2002. - Koninklijk besluit tot erkenning van instellingen die het behoud of de zorg van monumenten en landschappen ten doel hebben, voor de toepassing van artikel 104, 3°, j, van het Wetboek van de inkomstenbelastingen 1992 (1)
ALBERT II, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op het Wetboek van de inkomstenbelastingen 1992, inzonderheid op artikel 104, 3°, j, ingevoegd bij de wet van 22 december 1998;
Gelet op het KB/WIB 92, inzonderheid op artikel 59quater , ingevoegd bij het koninklijk besluit van 4 maart 2001;
Gelet op het advies van de Inspecteur van Financiën, gegeven op 28 augustus 2002;
Gelet op de akkoordbevinding van de Minister van Begroting van 5 september 2002;
Op de voordracht van Onze Minister van Financiën,
Hebben Wij besloten en besluiten Wij :
Artikel 1. Voor de toepassing van artikel 104, 3°, j, van het Wetboek van de inkomstenbelastingen 1992, ingevoegd bij de wet van 22 december 1998, worden erkend :
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voor de kalenderjaren 1998, 1999, 2000, 2001, 2002 en 2003, de instelling die het behoud of de zorg van monumenten en landschappen ten doel heeft, vermeld in rubriek 1 van de bijlage van dit besluit;
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voor de kalenderjaren 2002, 2003, 2004 en 2005, de instelling die het behoud of de zorg van monumenten en landschappen ten doel heeft, vermeld in rubriek 2 van de bijlage van dit besluit.
Art. 2. Onze Minister van Financiën is belast met de uitvoering van dit besluit.
Gegeven te Brussel, 10 oktober 2002.
ALBERT
Van Koningswege :
De Minister van Financiën,
D. REYNDERS
_______
Nota
(1) Verwijzingen naar het Belgisch Staatsblad :
Wetboek van de inkomstenbelastingen 1992, koninklijk besluit van 10 april 1992, Belgisch Staatsblad van 30 juli 1992.
Wet van 22 december 1998, Belgisch Staatsblad van 15 januari 1999, 1e editie.
Koninklijk besluit van 27 augustus 1993 tot uitvoering van het Wetboek van de inkomstenbelastingen 1992...
Pour continuer la lecture
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