8 JUIN 2009. - Loi modifiant le Code des impôts sur les revenus 1992 en ce qui concerne les déclarations aux impôts. - Traduction allemande
Le texte qui suit constitue la traduction en langue allemande de la loi du 8 juin 2009 modifiant le Code des impôts sur les revenus 1992 en ce qui concerne les déclarations aux impôts (Moniteur belge du 18 juin 2009).
Cette traduction a été établie par le Service central de traduction allemande à Malmedy.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
8. JUNI 2009 - Gesetz zur Abänderung des Einkommensteuergesetzbuches 1992 hinsichtlich der Steuererklärungen
ALBERT II., König der Belgier,
Allen Gegenwärtigen und Zukünftigen, Unser Gruss!
Die Kammern haben das Folgende angenommen und Wir sanktionieren es:
Artikel 1 - Vorliegendes Gesetz regelt eine in Artikel 78 der Verfassung erwähnte Angelegenheit.
Art. 2 - Artikel 305 Absatz 4 des Einkommensteuergesetzbuches 1992 wird wie folgt ersetzt:
Steuerpflichtige, die weder lesen noch unterzeichnen können, dürfen ihre Erklärung von Bediensteten des zuständigen Besteuerungsdienstes ausfüllen lassen, sofern sie die notwendigen Angaben machen. In diesem Fall wird dieser Umstand in der Erklärung angegeben und wird die Erklärung von dem Bediensteten unterzeichnet, der sie ausgefüllt hat.
Art. 3 - Artikel 307 § 4 desselben Gesetzbuches wird wie folgt ersetzt:
Die Erklärung muss an den auf dem Formular angegebenen Dienst zurückgesendet oder bei ihm eingereicht werden. Die Erklärung zur Steuer der natürlichen Personen muss an den auf dem Formular angegebenen Dienst zurückgesendet werden.
Art. 4 - In Artikel 308 § 1 desselben Gesetzbuches, eingefügt durch das Gesetz vom 10. August 2005, werden die Wörter « dem betreffenden Dienst » durch die Wörter « dem auf dem Formular angegebenen Dienst » ersetzt.
Art. 5 - Artikel 314bis desselben Gesetzbuches, eingefügt durch das Gesetz vom 10. August 2005, wird wie folgt ersetzt:
Art. 314bis - In den Abschnitten I und II des...
Pour continuer la lecture
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