Loi visant à améliorer la transparence du Service des Décisions anticipées, de 16 mars 2021
Article 1er. La présente loi règle une matière visée à l'article 74 de la Constitution.
Art. 2. Dans l'article 5 de l'arrêté royal du 30 janvier 2003 pris en exécution de l'article 26 de la loi du 24 décembre 2002 modifiant le régime des sociétés en matière d'impôts sur les revenus et instituant un système de décision anticipée en matière fiscale, les modifications suivantes sont apportées :
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les mots "ou collectives" sont supprimés ;
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l'article est complété par l'alinéa suivant :
" Les décisions anticipées identiques peuvent être publiées sous la forme de synthèses collectives. ".
Art. 3. Le Roi peut, par arrêté délibéré en Conseil des ministres, abroger, compléter, modifier ou remplacer l'article 5 de l'arrêté royal du 30 janvier 2003 pris en exécution de l'article 26 de la loi du 24 décembre 2002 modifiant le régime des sociétés en matière d'impôts sur les revenus et instituant un système de décision anticipée en matière fiscale, tel que modifié par la présente loi.
Signatures
Promulguons la présente loi, ordonnons qu'elle soi revêtue du sceau de l'Etat et publiée par le Moniteur belge.
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