14 JANVIER 2003. - Loi relative à l'exécution de l'accord entre le Royaume de Belgique et les Emirats Arabes Unis tendant à éviter la double imposition et à prévenir l'évasion fiscale en matière d'impôts sur le revenu et sur la fortune, et du Protocole, signés à Washington le 30 septembre 1996 (1)
ALBERT II, Roi des Belges,
A tous, présents et à venir, Salut.
Les Chambres ont adopté et Nous sanctionnons ce qui suit :
Article 1er. La présente loi règle une matière visée à l'article 78 de la Constitution.
Art. 2. Par dérogation aux dispositions du Code des impôts sur les revenus 1992 en matière de délais de réclamation, le dégrèvement des impositions établies ou acquittées contrairement aux dispositions de la Convention entre le Royaume de Belgique et les Emirats Arabes Unis tendant à éviter la double imposition en matière d'impôts sur le revenu et sur la fortune, et du Protocole, signés à Washington le 30 septembre 1996, est, même lorsque ces impositions ne sont plus susceptibles de révision en droit interne, accordé, ensuite d'une réclamation motivée présentée par écrit au Directeur des contributions dans le délai d'un an à compter de la publication de la présente loi au Moniteur belge .
Promulguons la présente loi, ordonnons qu'elle soit revêtue du sceau de l'Etat et publiée par le Moniteur belge .
Donné à Bruxelles, le 14 janvier 2003.
ALBERT
Par le Roi :
Le Ministre des Finances,
D. REYNDERS
Scellé du sceau de l'Etat :
Le Ministre de la...
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