16 MAI 2002. - Ordonnance relative aux tarif, exemptions et réductions des droits de succession applicables aux cohabitants légaux (1)
Le Conseil de la Région de Bruxelles-Capitale a adopté et Nous, Gouvernement sanctionnons ce qui suit :
Article 1er. La présente ordonnance règle une matière visée à l'article 39 de la Constitution.
Art. 2. Il est inséré au Livre Ier du Code des droits de succession, un chapitre VIIbis intitulé « Tarif, exemptions et réductions du droit de succession applicables aux cohabitants légaux », comprenant les articles suivants :
« Artikel 60ter . Au sens du présent chapitre, il faut entendre par « cohabitants légaux » les couples avec ou sans enfants, qui ont fait une déclaration de cohabitation légale conformément aux articles 1475 et 1476 du Code civil.
Artikel 60quater . Pour l'application des chapitres VI et VII, les cohabitants légaux sont assimilés aux époux.
Toutefois, pour l'application de l'article 50, il y a lieu de lire « les cohabitants légaux ont fait une déclaration de cessation de cohabitation légale conformément à l'article 1476, § 2 du Code civil ou, sauf force majeure, ne résident plus ensemble » au lieu de « les conjoints sont divorcés ou séparés de corps ».
Art. 3. La présente ordonnance entre en vigueur le 1er janvier 2003.
Promulguons la présente ordonnance, ordonnons qu'elle soit publiée au Moniteur belge .
Bruxelles, le 16 mai 2002.
Le Ministre-Président du Gouvernement de la Région de Bruxelles-Capitale, chargé des Pouvoirs locaux, de l'Aménagement du Territoire, des Monuments et Sites, de la Rénovation urbaine et de la Recherche scientifique,
F.-X. de DONNEA
Le Ministre du Gouvernement de la Région de...
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