22 AUGUSTUS 2002. - Koninklijk besluit tot aanvulling van het KB/WIB 92 op het vlak van de beroepskosten met betrekking tot de verplaatsing tussen de woonplaats en de plaats van tewerkstelling (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 66bis , ingevoegd bij de wet van 10 augustus 2001 houdende hervorming van de personenbelasting;
Gelet op het KB/WIB 92;
Gelet op het advies van de Inspecteur van Financiën, gegeven op 29 april 2002;
Gelet op de akkoordbevinding van de Minister van Begroting, gegeven op 22 mei 2002;
Gelet op het besluit van de Ministerraad over het verzoek aan de Raad van State om advies te geven binnen een termijn van één maand;
Gelet op advies 33.591/2/V van de Raad van State, gegeven op 24 juli 2002 met toepassing van artikel 84, eerste lid, 1°, van de gecoördineerde wetten op de Raad van State;
Op de voordracht van Onze Minister van Financiën en op het advies van Onze in Raad vergaderde Ministers,
Hebben Wij besloten en besluiten Wij :
Artikel 1. In hoofdstuk I van het KB/WIB 92 wordt na artikel 43 een afdeling XIVbis ingevoegd die artikel 431 bevat, die luidt als volgt :
Afdeling XIVbis . Beroepskosten met betrekking tot de verplaatsing tussen de woonplaats en de plaats van tewerkstelling (Wetboek van de inkomstenbelastingen 1992, artikel 66bis , tweede lid)
Art. 431. Voor de toepassing van artikel 66bis van het Wetboek van de inkomstenbelastingen 1992 wordt de grens van 25 kilometer verhoogd tot 50 kilometer.
Art. 2. Dit besluit treedt in werking vanaf aanslagjaar...
Pour continuer la lecture
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