29 APRIL 2008. - Koninklijk besluit tot vastlegging van de datum van inwerkingtreding van artikel 96, eerste lid, van de programmawet van 27 april 2007 inzake het belastingkrediet voor lage activiteitsinkomsten (1)
ALBERT II, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op de programmawet van 27 april 2007, inzonderheid op artikel 96, tweede lid;
Gelet op het advies van de inspecteur van FinanciÎn, gegeven op 14 maart 2008;
Gelet op de akkoordbevinding van Onze Staatssecretaris voor Begroting van 15 april 2008;
Gelet op de wetten op de Raad van State, gecoˆrdineerd op 12 januari 1973, inzonderheid op artikel 3, ß 1, vervangen bij de wet van 4 juli 1989 en gewijzigd bij de wet van 4 augustus 1996;
Gelet op de dringende noodzakelijkheid;
Overwegende :
- dat artikel 96, eerste lid van de programmawet van 27 april 2007 een bijzondere regel vastlegt voor de berekening van het belastingkrediet als bedoeld in artikel 289ter van het Wetboek van de inkomstenbelastingen 1992, die enkel voor aanslagjaar 2008 mag worden toegepast;
- dat het tweede lid van datzelfde artikel 96 de Koning uitdrukkelijk machtigt de inwerkingtreding ervan te regelen en dat de wetgever hierdoor de tussenkomst van de Koning onontbeerlijk maakt om de bepaling in werking te laten treden;
- dat dit besluit artikel 96, eerste lid van de genoemde programmawet van toepassing maakt voor aanslagjaar 2008;
- dat dit besluit dus dringend moet worden getroffen;
Op de voordracht van Onze Vice-Eerste Minister en Minister van FinanciÎn en Institutionele Hervormingen,
Hebben Wij besloten en besluiten Wij :
Artikel 1. Artikel...
Pour continuer la lecture
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