24 MARS 2005. - Arrêté royal modifiant l'AR/CIR 92 en ce qui concerne l'habilitation de tiers à obtenir communication des informations nécessaires pour l'exécution d'une mission d'intérêt général
ALBERT II, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, notamment l'article 314;
Vu l'AR/CIR 92, notamment les articles 180 et 181;
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 la mention de l'adresse des destinataires sur les formules de déclaration en matière d'impôt des personnes physiques constitue une mission d'intérêt général;
- qu'il est impératif de mentionner un numéro fiscal d'identification sur la formule de déclaration;
- que, conformément à l'article 314, § 4, alinéa 1er, du Code des impôts sur les revenus 1992, l'administration des contributions directes peut communiquer à un tiers auquel l'exécution de travaux est confiée certaines informations;
- qu'il faut entendre par tiers, toute entreprise belge qui remplit une mission d'intérêt général et qui a été désignée nominativement par le Roi pour obtenir communication des renseignements, exclusivement pour l'exécution de ces travaux;
- qu'il est fait appel à un autre imprimeur que celui mentionné aux articles 180 et 181 de l'AR/CIR 92 pour l'impression et l'envoi des formules de déclaration à l'impôt des personnes physiques pour l'exercice d'imposition 2005, de telle sorte que ces articles doivent être modifiés;
- que cet arrêté doit dès lors être pris d'urgence;
Sur la proposition de Notre Vice-Premier Ministre et Ministre des Finances,
Nous avons arrêté et arrêtons :
Article 1er. Les articles 180 et 181 de l'AR/CIR 92 sont remplacés par la disposition suivante :
Art. 180. § 1er. La société anonyme de droit belge Moore Response Marketing, dont les statuts ont été publiés aux annexes au Moniteur belge du 23 janvier 1970, est habilitée à obtenir...
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