1er MARS 1999. - Loi accordant la déductibilité fiscale des libéralités au Centre européen pour enfants disparus et sexuellement exploités - Belgique - Fondation de droit belge et l'exemption de la taxe d'affichage., de 14 avril 1999
Article 1. La présente loi règle une matière visée à l'article 78 de la Constitution.
Art. 2. L'article 104, 3°, f), du Code des impôts sur les revenus 1992, est remplacé par le littéra suivant :
" f) à la Croix-Rouge de Belgique, à la Fondation Roi Baudouin et au Centre européen pour enfants disparus et sexuellement exploités - Belgique - Fondation de droit belge; ".
Art. 3. L'article 198, 6°, du Code des taxes assimilées au timbre, modifié par la loi du 22 décembre 1989, est complété comme suit :
" les affiches du Centre européen pour enfants disparus et sexuellement exploités - Belgique - Fondation de droit belge, et celles des associations actives dans la recherche d'enfants disparus ou la lutte contre l'exploitation sexuelle d'enfants agissant en accord ou à la demande dudit Centre. ".
Art. 4. L'article 2 de la présente loi s'applique aux libéralités consenties à partir du 1er janvier 1999.
Promulguons la présente loi, ordonnons qu'elle soit revêtue du sceau de l'Etat et publiée par le Moniteur belge.
Donné à Bruxelles, le 1er mars 1999.
ALBERT
Par le Roi :
Le Premier Ministre,
J.-L. DEHAENE
Le Ministre des Finances,
J.-J. VISEUR
Scellé du sceau de l'Etat :
Le Ministre de la Justice,
T. VAN PARYS
Préambule
ALBERT II, Roi...
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