Koninklijk besluit tot wijziging van het KB/WIB 92, op het stuk van de voordelen van alle aard voor het persoonlijk gebruik van een kosteloos ter beschikking gesteld voertuig, de 19 décembre 2018
Artikel 1. In de tabel van artikel 18, § 3, 9°, van het KB/WIB 92, ingevoegd bij het koninklijk besluit van 3 april 2013 en gewijzigd bij de koninklijke besluiten van 24 januari 2014, 16 december 2014, 9 december 2015, 24 november 2016 en 13 december 2017, wordt de kolom "Kalenderjaar" aangevuld met "2019", de kolom "Voertuigen met een benzine-, LPG- of aardgasmotor" met "107 g/km" en de kolom "Voertuigen met dieselmotor" met "88 g/km".
Art. 2. Dit besluit is van toepassing op de vanaf 1 januari 2019 toegekende voordelen van alle aard.
Art. 3. De minister die bevoegd is voor Financiën is belast met de uitvoering van dit besluit.
Handtekening
Gegeven te Brussel, 19 december 2018.
FILIP
Van Koningswege :
De Vice-Eerste Minister en Minister van Financiën,
-
DE CROO
Aanhef
FILIP, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op het Wetboek van de inkomstenbelastingen 1992, artikel 36, § 2, ingevoegd bij de wet van 28 december 2011 en gewijzigd bij de wetten van 29 maart 2012 en 21 december 2013;
Gelet op het KB/WIB 92, artikel 18, § 3, 9°, ingevoegd bij koninklijk besluit van 3 april 2013 en gewijzigd bij de koninklijke besluiten van 24 januari 2014, 16 december 2014, 9 december 2015, 24 november 2016 en 13 december 2017;
Gelet op het advies van de Inspecteur van Financiën, gegeven op 23 oktober 2018;
Gelet op de akkoordbevinding van de Minister van Begroting, 18 december 2018;
Gelet op de wetten op de Raad van State, gecoördineerd op 12...
Pour continuer la lecture
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