Besluit van de Vlaamse Regering tot wijziging van het besluit Vlaamse Codex Fiscaliteit van 20 december 2013, wat betreft de terugbetaling van de verkeersbelasting bij gecombineerd vervoer, de 21 février 2017
Artikel 1. Artikel 2.2.6.0.3 van het besluit Vlaamse Codex Fiscaliteit van 20 december 2013 wordt vervangen door wat volgt:
"Art. 2.2.6.0.3. § 1. De aanvraag tot terugbetaling gebeurt door het indienen van een formulier dat ter beschikking wordt gesteld door bevoegde entiteit van de Vlaamse administratie.
De belastingplichtige vermeldt de volgende gegevens op het formulier, vermeld in het eerste lid:
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de naam en het adres van de belastingplichtige die het verzoek om teruggave indient;
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het kenteken van het trekkend voertuig waarop het verzoek betrekking heeft, alsook van de oplegger of aanhangwagen die in samenstel met het trekkend voertuig voor het gecombineerd vervoer over de weg is gebruikt, of, in voorkomend geval, de identificatie van de wissellaadbak of de container van 20 voet en meer;
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het aantal overslagverrichtingen in gecombineerd vervoer dat in België plaatsvindt, alsook de datum waarop en de locatie waar de goederen worden overgeladen van de ene vervoersmodus naar de andere vervoersmodus;
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het rekeningnummer voor de terugbetaling.
Het formulier, vermeld in het eerste lid, wordt door de belastingplichtige ondertekend en wordt op straffe van verval ingediend bij de bevoegde entiteit van de Vlaamse administratie, op zijn vroegst de laatste dag van de belastbare periode en uiterlijk drie maanden na de laatste dag van de belastbare periode.
In afwijking van het derde lid kan het formulier dat betrekking heeft op het aanslagjaar 2016 worden ingediend uiterlijk vier maanden na de laatste dag van de belastbare periode.
§ 2. De vrachtbrieven en de andere documenten waaruit blijkt dat er een overslagverrichting heeft plaatsgevonden, worden gedurende vijf jaar bijgehouden door de belastingplichtige en worden op verzoek van het bevoegde personeelslid overgemaakt.".
Art. 2. Dit...
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