21 FEVRIER 2010. - Loi modifiant le Code des impôts sur les revenus 1992 afin d'ajouter les polders et wateringues aux personnes morales de droit public assujetties à l'impôt des personnes morales (1)
ALBERT II, Roi des Belges,
A tous, présents et à venir, Salut.
Les Chambres ont adopté et Nous sanctionnons ce qui suit :
Article 1er. La présente loi règle une matière visée à l'article 78 de la Constitution.
Art. 2. A l'article 220, 1°, du Code des impôts sur les revenus 1992, les mots « ainsi que les établissements cultuels publics » sont remplacés par les mots « les établissements cultuels publics, ainsi que les polders et wateringues ».
Art. 3. L'article 2 est applicable à partir de l'exercice d'imposition 2011.
Promulguons la présente loi, ordonnons qu'elle soi revêtue du sceau de l'Etat et publiée par le Moniteur belge.
Donné à Bruxelles, le 21 février 2010.
ALBERT
Par le Roi :
Le Ministre des Finances,
D. REYNDERS
Scellé du sceau de l'Etat :
Le Ministre de la Justice,
S. DE CLERCK
Note
(1) Documents de la Chambre des représentants :
Doc-52-521 - 2007/2008 :
N° 1 : Proposition de loi de MM. De Padt et Van Biesen.
Doc-52-521 - 2009/2010 :
...
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