4 MAART 2002. - Koninklijk besluit tot wijziging van het KB/WIB 92, op het stuk van de voordelen van alle aard (1)
ALBERT II, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op het Wetboek van de inkomstenbelastingen 1992, inzonderheid op artikel 36, tweede lid;
Gelet op het KB/WIB 92, inzonderheid op :
- artikel 18, § 3, punt 9, vervangen door en gewijzigd bij het koninklijk besluit van 7 december 1998, en gewijzigd bij de koninklijke besluiten van 20 juli 2000 en 13 juli 2001;
- bijlage I, afdeling III, gewijzigd bij de koninklijke besluiten van 7 december 1998, 27 januari 2000, 2 februari 2001 en 13 juli 2001;
Gelet op het advies van de Inspecteur van Financiën, gegeven op 31 januari 2002;
Gelet op de akkoordbevinding van de Minister van Begroting van 19 februari 2002;
Gelet op de wetten op de Raad van State, gecoördineerd op 12 januari 1973, inzonderheid op artikel 3, § 1, vervangen door de wet van 4 juli 1989 en gewijzigd bij de wet van 4 augustus 1996;
Gelet op de dringende noodzakelijkheid;
Overwegende :
- dat de bedragen die tot grondslag dienen voor de berekening van het voordeel van alle aard voortvloeiende uit het persoonlijk gebruik van een kosteloos ter beschikking gesteld voertuig, aan de spilindex 99,14 gekoppeld zijn;
- dat de geïndexeerde bedragen van toepassing zijn vanaf 1 januari van het jaar volgend op dat waarin de spilindex is overschreden;
- dat de spilindex in de loop van het jaar 2001 is overschreden maar dat het absoluut noodzakelijk is deze van de maand december 2001 te kennen om de voormelde regel correct toe te passen;
- dat de geïndexeerde bedragen van...
Pour continuer la lecture
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