4 JUILLET 2004. - Loi modifiant l'article 29 de la loi-programme du 10 février 1998 pour la promotion de l'entreprise indépendante, en ce qui concerne l'exonération pour personnel supplémentaire
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 29 de la loi-programme du 10 février 1998 pour la promotion de l'entreprise indépendante, modifié par l'article 167 de la loi-programme (1) du 30 décembre 2001, sont apportées les modifications suivantes :
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dans le § 1er et le § 4, les mots « 150.000 francs », qui doivent être lus, depuis le 1er janvier 2002, comme étant « 3.718,40 EUR », sont remplacés par les mots « 3.720 EUR »;
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le § 2 est remplacé par la disposition suivante :
§ 2. L'exonération s'applique aux bénéfices et aux profits des périodes imposables qui coïncident avec les années 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006 et 2007 ou, pour les contribuables qui tiennent leur comptabilité autrement que par année civile, avec le premier exercice comptable clos respectivement après le 31 décembre 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006 et 2007.
;
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le § 3, alinéa 1er, est remplacé par la disposition suivante :
Le nombre d'unités de personnel supplémentaire occupé en Belgique est déterminé par la comparaison entre la moyenne des travailleurs occupés par le contribuable au cours des années 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006 et 2007 et respectivement celle des années 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005 et 2006.
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Art. 3. La présente loi produit ses effets le 1er janvier 2004.
Promulguons la présente loi, ordonnons qu'elle soi revêtue du...
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