Decreet houdende diverse wijzigingen van het decreet van 30 mei 2008 betreffende de vestiging, de invordering en de geschillenprocedure van provincie- en gemeentebelastingen, de 28 mai 2010
Artikel 1. Dit decreet regelt een gewestaangelegenheid.
Art. 2. In het decreet van 30 mei 2008 betreffende de vestiging, de invordering en de geschillenprocedure van provincie- en gemeentebelastingen wordt een artikel 3/1 ingevoegd, dat luidt als volgt :
"Art. 3/1. Tenzij anders bepaald in dit decreet kan de bevoegde overheid de haar toegewezen bevoegdheid niet delegeren."
Art. 3. In artikel 4, § 3, van hetzelfde decreet worden de volgende wijzigingen aangebracht :
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het tweede lid wordt vervangen door wat volgt :
"De financieel beheerder zorgt onverwijld voor de verzending van de aanslagbiljetten, zonder kosten voor de belastingschuldige.";
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in het derde lid, 3°, wordt het woord "belastingplichtige" vervangen door het woord "belastingschuldige".
Art. 4. In artikel 7, § 1, derde lid, van hetzelfde decreet worden tussen de woorden "de bevoegde overheid" en de woorden "de belastingplichtige" de woorden "of het personeelslid dat daartoe is aangesteld overeenkomstig artikel 5," ingevoegd.
Art. 5. In artikel 8 van hetzelfde decreet wordt het tweede lid vervangen door wat volgt :
"Als voor een overtreding een belastingverhoging kan worden opgelegd, mag voor diezelfde overtreding geen administratieve geldboete worden opgelegd."
Art. 6. Aan artikel 9 van hetzelfde decreet wordt een paragraaf 6 toegevoegd, die luidt als volgt :
"§ 6. De bepalingen van dit artikel zijn eveneens van toepassing op elke derde aan wie een administratieve geldboete wordt opgelegd."
Art. 7. In artikel 11 van hetzelfde decreet wordt nummer "9" vervangen door nummer "9bis ".
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