5 DECEMBER 2001. - Wet tot wijziging van artikel 161, 1°, van het Wetboek van registratie-, hypotheek- en griffierechten en artikel 149 van het Wetboek der successierechten (1)
ALBERT II, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
De Kamers hebben aangenomen en Wij bekrachtigen hetgeen volgt :
Artikel 1. Deze wet regelt een aangelegenheid als bedoeld in artikel 78 van de Grondwet.
Art. 2. In artikel 161, 1°, van het Wetboek van registratie-, hypotheek- en griffierechten, wordt tussen het eerste en het tweede lid een nieuw lid ingevoegd, luidend als volgt :
De akten in der minne, die betrekking hebben op onroerende goederen die uitsluitend bestemd zijn voor onderwijs, verleden ten name of ten bate van de inrichtende machten van het gemeenschapsonderwijs of het gesubsidieerd onderwijs, alsook ten name of ten bate van verenigingen zonder winstoogmerk voor patrimoniaal beheer die tot uitsluitend doel hebben onroerende goederen ter beschikking te stellen voor onderwijs dat door de voornoemde inrichtende machten wordt verstrekt.
Art. 3. Artikel 149 van het Wetboek der successierechten wordt aangevuld als volgt :
4° de inrichtende machten van het gemeenschapsonderwijs of het gesubsidieerd onderwijs, voor wat betreft de onroerende goederen die uitsluitend bestemd zijn voor onderwijs en de verenigingen zonder winstoogmerk voor patrimoniaal beheer die tot uitsluitend doel hebben onroerende goederen ter beschikking te stellen voor onderwijs dat door de voornoemde inrichtende machten wordt verstrekt.
Kondigen deze wet af, bevelen dat zij met 's Lands zegel zal worden bekleed en door het Belgisch Staatsblad zal worden bekendgemaakt.
Gegeven te Brussel, 5 december 2001.
ALBERT
Van Koningswege :
De Minister van Financiën,
D. REYNDERS
...Pour continuer la lecture
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