Loi complétant l'article 149 du Code des droits de succession en ce qui concerne l'exonération de la taxe compensatoire des droits de succession pour les associations sans but lucratif qui rendent des zones naturelles accessibles au public., de 3 décembre 2006
Article 1. La présente loi règle une matière visée à l'article 78 de la Constitution.
Art. 2. L'article 149 du Code des droits de succession, modifié en dernier lieu par la loi du 5 décembre 2001, est complété par un 5°, libellé comme suit :
" 5° les associations sans but lucratif, les fondations privées ou les associations internationales sans but lucratif de gestion patrimoniale qui ont été agréées par l'autorité compétente en tant qu'associations de défense de la nature gérant des terrains et dont l'unique objectif est d'acquérir et de gérer un patrimoine naturel à des fins de conservation du patrimoine naturel de la Belgique, pour autant que ce patrimoine soit géré en tant que réserve naturelle et soit accessible au public, le cas échéant dans le cadre de visites accompagnées. ".
Promulguons la présente loi, ordonnons qu'elle soit revêtue du Sceau de l'Etat et publiée par le Moniteur belge.
Donné à Bruxelles, le 3 décembre 2006.
ALBERT
Par le Roi :
Le Vice-Premier Ministre et Ministre des Finances,
D. REYNDERS
Le Secrétaire d'Etat à la Modernisation des Finances et à la Lutte contre la Fraude fiscale,
H. JAMAR
Scellé du sceau de l'Etat :
La Vice-Première Ministre et Ministre de la Justice,
Mme L. ONKELINX.
P...
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