25 APRIL 2007. - Wet houdende wijziging van de bepalingen inzake de investeringsaftrek (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 artikel 69, § 1, eerste lid, 3°, van het Wetboek van de inkomstenbelastingen 1992, ingevoegd bij de wet van 27 december 2004, worden de woorden « en waarvan de installatie werd goedgekeurd door de ambtenaar belast met de adviezen inzake techno-preventie in de politiezone waar die activa worden gebruikt » geschrapt.
Art. 3. In artikel 77 van hetzelfde Wetboek, gewijzigd bij de wetten van 20 december 1995 en 4 mei 1999, worden de woorden « ingevolge artikel 69, § 1, eerste lid, 2° » vervangen door de woorden « ingevolge artikel 69, § 1, eerste lid, 2° en 3°. ».
Art. 4. Artikel 2 heeft uitwerking op de vaste activa die zijn verkregen of tot stand gebracht tijdens een belastbaar tijdperk dat is verbonden aan aanslagjaar 2008 of een later aanslagjaar.
Artikel 3 is van toepassing op de vaste activa die zijn verkregen of tot stand gebracht tijdens een belastbaar tijdperk dat is verbonden aan aanslagjaar 2006 of aan een later aanslagjaar.
Kondigen deze wet af, bevelen dat zij met 's Lands zegel zal worden bekleed en door het Belgisch...
Pour continuer la lecture
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