27 JANUARI 2000. - Koninklijk besluit tot wijziging van het KB/WIB 92, met betrekking tot het hoogst aftrekbare bedrag van de uitgaven voor kinderoppas (1)
ALBERT II, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op het Wetboek van de inkomstenbelastingen 1992, inzonderheid op artikel 113, § 2;
Gelet op het KB/WIB 92, inzonderheid artikel 61;
Gelet op het advies van de Inspecteur van Financiën, gegeven op 11 januari 2000;
Gelet op de akkoordbevinding van de Minister van Begroting, gegeven op 14 januari 2000;
Gelet op de wetten van de Raad van State, gecoördineerd op 12 januari 1973, inzonderheid op artikel 3, § 1, vervangen bij de wet van 4 juli 1989 en gewijzigd bij de wet van 4 augustus 1996;
Gelet op de dringende noodzakelijkheid;
Overwegende :
- dat dit besluit het hoogst aftrekbare bedrag vastlegt van de uitgaven voor kinderoppas welke in de personenbelasting kunnen worden afgetrokken van de belastbare inkomsten met betrekking tot het aanslagjaar 2000;
- dat de betrokken belastingplichtigen bijgevolg zo spoedig mogelijk moeten worden ingelicht over het nieuwe bedrag waarvoor de aftrek wordt toegestaan;
- dat dit besluit dus onverwijld moet worden getroffen;
Op de voordracht van Onze Minister van Financiën en op het advies van Onze in Raad vergaderde Ministers,
Hebben Wij besloten en besluiten Wij :
Artikel 1. In artikel 61 van het KB/WIB 92, worden de woorden "artikel 104, eerste lid, 7°, " en " op 345 F per oppasdag en kind" respectievelijk vervangen door de woorden "artikel 104, 7°, "en "op 450 F per oppasdag en kind".
Art. 2. Dit besluit is van toepassing met ingang van het aanslagjaar 2000.
Art. 3. Onze Minister...
Pour continuer la lecture
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