10 AOUT 2005. - Loi modifiant l'article 394 du Code des impôts sur les revenus 1992 et l'article 2 du Code des taxes assimilées aux impôts sur les revenus, en vue d'humaniser le recouvrement fiscal à l'égard des conjoints (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. L'article 394, § 2, du Code des impôts sur les revenus 1992, remplacé par la loi du 10 août 2001, est remplacé comme suit : "§ 2. Par dérogation au § 1er, en cas de séparation de fait des conjoints, l'impôt afférent aux revenus que l'un d'eux aura perçus à partir de la deuxième année civile suivant celle de la séparation de fait, ainsi que le précompte mobilier et le précompte professionnel qui auront été enrôlés au nom de l'un d'eux à partir de cette même année civile, ne peuvent plus être recouvrés sur les revenus de l'autre conjoint ni sur les biens que celui-ci aura acquis au moyen de ces revenus." .
Art. 3. Dans l'article 2, alinéa 1er, du Code des taxes assimilées aux impôts sur les revenus, remplacé par l'arrêté royal du 29 mars 1994 et modifié par les lois des 22 décembre 1998 et 4 mai 1999, le chiffre "394," est inséré entre le chiffre "378," et le chiffre "398," et les chiffres ", 443bis, 443ter " sont insérés entre le chiffre "442" et le mot "et".
Art. 4. Les articles 2 et 3 produisent leurs effets à partir de l'exercice d'imposition 2005.
Promulguons la présente loi, ordonnons qu'elle soit revêtue du sceau de l'Etat et publiée par le Moniteur belge.
Donné à Nice, le 10 août 2005.
ALBERT
Par le Roi :
Le Vice-Premier Ministre et Ministre des Finances,
D. REYNDERS
Scellé du...
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