2 FEVRIER 2006. - Arrêté royal modifiant, en matière de précompte professionnel, l'AR/CIR 92 (1)
ALBERT II, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, notamment :
- l'article 245, alinéa 3, inséré par la loi du 24 décembre 2002;
- l'article 275, §§ 1er et 2;
- l'article 469, modifié par la loi du 15 mars 1999 et du 24 décembre 2002;
Vu l'AR/CIR 92, notamment :
- l'article 80, inséré par l'arrêté royal du 4 décembre 2003;
- l'article 88;
- l'article 2331, inséré par l'arrêté royal du 4 décembre 2003;
- l'annexe III, remplacée par l'arrêté royal du 15 décembre 2005;
Vu les lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973, notamment l'article 3, § 1er, remplacé par la loi du 4 juillet 1989 et modifié par la loi du 4 août 1996;
Vu l'urgence;
Considérant :
- que cet arrêté doit être applicable aux capitaux payés ou attribués à partir du 1er janvier 2006;
- qu'il doit être porté à la connaissance des débiteurs du précompte professionnel dans les plus brefs délais;
- qu'il doit donc être pris d'urgence;
Sur la proposition de Notre Ministre des Finances,
Nous avons arrêté et arrêtons :
Article 1er. Au n° 40, A, des règles d'application de l'Annexe III de l'AR/CIR 92, remplacée par l'arrêté royal du 15 décembre 2005, les mots « ou 515bis, alinéa 4, » sont remplacés par les mots « ou 515bis, alinéa 4 et alinéa 7, ».
Art. 2. Le présent arrêté est applicable aux capitaux liquidés à partir du 1er janvier 2006.
Art. 3. Notre Vice-Premier Ministre et Ministre des Finances est chargé de l'exécution du présent arrêté.
Donné à Bruxelles, le 2 février 2006.
ALBERT
Par le Roi :
Le Vice-Premier Ministre et Ministre des Finances,
D. REYNDERS
_______
Notes
(1) Références au Moniteur belge :
Code des impôts sur...
Pour continuer la lecture
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