14 JANUARI 2003. - Wet betreffende de tenuitvoerlegging van de overeenkomst tussen het Koninkrijk België en de Verenigde Arabische Emiraten tot het vermijden van dubbele belasting en tot het voorkomen van het ontgaan van belasting inzake belastingen naar het inkomen en naar het vermogen, en van het Protocol, ondertekend te Washington op 30 september 1996 (1)
ALBERT II, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
De Kamers hebben aangenomen en Wij bekrachtigen hetgeen volgt :
Artikel 1. Deze wet regelt een aangelegenheid als bedoeld in artikel 78 van de Grondwet.
Art. 2. In afwijking van de bepalingen van het Wetboek van de inkomstenbelastingen 1992 met betrekking tot de termijnen inzake bezwaar wordt, zelfs wanneer zij op grond van het intern recht niet meer kunnen worden herzien, van de aanslagen die in strijd met de bepalingen van de Overeenkomst tussen het Koninkrijk België en de Verenigde Arabische Emiraten tot het vermijden van dubbele belasting inzake belastingen naar het inkomen en naar het vermogen, en van het Protocol, ondertekend te Washington op 30 september 1996, zijn gevestigd of gekweten, ontheffing verleend, naar aanleiding van een schriftelijk en met redenen omkleed bezwaarschrift dat binnen een termijn van één jaar met ingang van de publicatie van deze wet in het Belgisch Staatsblad bij de Directeur der belastingen is ingediend.
Kondigen deze wet af, bevelen dat zijn met 's Lands zegel zal worden bekleed en door het Belgisch Staatsblad zal worden bekendgemaakt.
Gegeven te Brussel, 14 januari 2003.
ALBERT
Van Koningswege :
De Minister van Financiën,
D...
Pour continuer la lecture
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