23 MARS 2011. - Arrêté royal modifiant les arrêtés royaux nos 1 et 47 relatifs à la taxe sur la valeur ajoutée. - Traduction allemande d'extraits
Le texte qui suit constitue la traduction en langue allemande des articles 1, 4 et 5 de l'arrêté royal du 23 mars 2011 modifiant les arrêtés royaux nos 1 et 47 relatifs à la taxe sur la valeur ajoutée (Moniteur belge du 28 mars 2011).
Cette traduction a été établie par le Service central de traduction allemande à Malmedy.
FÖDERALER ÖFFENTLICHER DIENST FINANZEN
23. MÄRZ 2011 - Königlicher Erlass zur Abänderung der Königlichen Erlasse Nr. 1 und 47 in Bezug auf die Mehrwertsteuer
ALBERT II., König der Belgier,
Allen Gegenwärtigen und Zukünftigen, Unser Gruß!
Aufgrund des Gesetzes vom 29. Dezember 2010 zur Abänderung des Mehrwertsteuergesetzbuches;
Aufgrund des Mehrwertsteuergesetzbuches, des Artikels 53 § 2, ersetzt durch das Gesetz vom 28. Januar 2004, des Artikels 53octies § 1 Absatz 1, eingefügt durch das Gesetz vom 28. Dezember 1992, und des Artikels 53nonies § 2, eingefügt durch das Gesetz vom 28. Dezember 1992;
Aufgrund des Königlichen Erlasses Nr. 1 vom 29. Dezember 1992 über Maßnahmen im Hinblick auf die Gewährleistung der Zahlung der Mehrwertsteuer;
Aufgrund des Königlichen Erlasses Nr. 47 vom 25. Februar 1996 über die Kontrolle der Zahlung der für die Lieferung, den innergemeinschaftlichen Erwerb und die Einfuhr von Fahrzeugen im Sinne von Artikel 8bis § 2 Nr. 1 des Gesetzbuches geschuldeten Mehrwertsteuer;
Aufgrund der Stellungnahme des Finanzinspektors vom 23. Februar 2011;
Aufgrund des Einverständnisses des Staatssekretärs für Haushalt vom 15. März 2011;
Aufgrund der am 12. Januar 1973 koordinierten Gesetze über den Staatsrat, des Artikels 3 § 1;
Aufgrund der Dringlichkeit;
In der Erwägung, dass
- die durch das Gesetz vom 29. Dezember 2010 an Artikel 42 § 3 des Mehrwertsteuergesetzbuches angebrachten Abänderungen am 1. Januar 2011 in Kraft getreten sind,
- infolge dieser Abänderungen einige Bestimmungen der Königlichen Erlasse Nr. 1 und 47...
Pour continuer la lecture
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