18 APRIL 2013. - Koninklijk besluit tot wijziging van de bijlage bij het koninklijk besluit van 12 juli 2012 tot vaststelling van een minimum genormaliseerd rekeningenstelsel voor verenigingen van mede-eigenaars
ALBERT II, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op het Burgerlijk Wetboek, artikel 577-8, § 4, 17°, ingevoegd bij de wet van 2 juni 2010;
Gelet op het koninklijk besluit van 12 juli 2012 tot vaststelling van een minimum genormaliseerd rekeningenstelsel voor verenigingen van mede-eigenaars en haar bijlage;
Gelet op het verzoek om spoedbehandeling, gemotiveerd door de omstandigheid dat het koninklijk besluit tot vaststelling van een minimum genormaliseerd rekeningenstelsel voor verenigingen van mede-eigenaars van toepassing is op de boekjaren die starten vanaf 1 januari 2013. Het aantal mede-eigendommen waarop dit nieuw boekhoudkundig systeem van toepassing is, is omvangrijk. Het is bijgevolg van groot belang dat het koninklijk besluit tot wijziging van het voormelde koninklijk besluit zo spoedig mogelijk in werking treedt teneinde te komen tot correcte boekhoudkundige regels die onontbeerlijk zijn voor een samenhangende, getrouwe en stabiele boekhouding;
Gelet op advies nr. 52.879/2 van de Raad van State, gegeven op 18 februari 2013, met toepassing van artikel 84, § 1, eerste lid, 2°, van de wetten op de Raad van State, gecoördineerd op 12 januari 1973;
Op de voordracht van de Minister van Justitie,
Hebben Wij...
Pour continuer la lecture
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