7 MARS 2006. - Arrêté ministériel déterminant, en ce qui concerne la Région flamande et pour l'année d'imposition 2006, le coefficient tel que visé à l'article 255, troisième alinéa, du Code des impôts sur les revenus 1992, et la réduction telle que visée à l'article 257, § 1er, 2°, du Code des impôts sur les revenus 1992
Le Ministre flamand des Finances et du Budget et de l'Amenagement du Territoire,
Vu le Code des impôts sur les revenus 1992, notamment l'article 255, modifié par le décret du 19 décembre 1997, et l'article 257, § 1er, 2°, modifié par les décrets des 9 juin 1998, 6 juillet 2001 et 19 décembre 2003;
Vu l'arrêté du Gouvernement flamand du 13 juillet 2001 fixant les attributions des membres du Gouvernement flamand;
Considérant que pour l'année d'imposition 2006, le taux d'imposition, après désindexation, pour le précompte immobilier sur le matériel et l'outillage, ainsi que les réductions pour enfants et personnes handicapées à charge, doivent être fixés d'urgence en vue de l'inscription des impositions dans le rôle des contributions pour l'année d'imposition 2006,
Arrête :
Article 1er. Le coefficient visé à l'article 255 du Code des impôts sur les revenus 1992, quatrième et cinquième alinéas, tels qu'ajoutés par le décret du 19 décembre 1997 contenant diverses mesures d'accompagnement du budget 1998, article 12, est fixé, en ce qui concerne la Région flamande, à 0,8465 pour l'année d'imposition 2006.
Le précompte immobilier sur le matériel et l'outillage pour l'année d'imposition 2006 est ainsi fixé à...
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