13 DECEMBER 2002. - Wet tot invoeging van artikel 466bis in het Wetboek van de inkomstenbelastingen 1992 en tot regeling van de toepassing van artikel 244bis van hetzelfde wetboek op de inwoners van Nederland (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 het Wetboek van de inkomstenbelastingen 1992 wordt een artikel 466bis ingevoegd, dat luidt als volgt :
Art. 466bis . Wanneer een rijksinwoner beroepsinkomsten uit het buitenland verkrijgt die krachtens een internationale overeenkomst ter voorkoming van dubbele belasting in België van personenbelasting zijn vrijgesteld, worden de in artikel 466 bedoelde aanvullende gemeentebelasting en aanvullende agglomeratiebelasting desalniettemin, voor zover de internationale overeenkomst zulks toelaat, berekend op de personenbelasting die verschuldigd zou zijn in België indien de beroepsinkomsten in kwestie uit bronnen in België zouden zijn verkregen.
.
Art. 3. Artikel 244bis van het Wetboek van de inkomstenbelastingen 1992 is van toepassing op de inwoners van Nederland, bedoeld in artikel 26, paragraaf 2, van het Verdrag tussen het Koninkrijk België en het Koninkrijk der Nederlanden tot het vermijden van dubbele belasting en tot het voorkomen van het ontgaan van belasting inzake belastingen naar het inkomen en naar het vermogen dat op 5 juni 2001 werd ondertekend.
Kondigen deze wet af, bevelen dat zij met 's lands zegel...
Pour continuer la lecture
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