4 MAART 2013. - Koninklijk besluit tot wijziging van het koninklijk besluit nr. 1 van 29 december 1992 met betrekking tot de regeling voor de voldoening van de belasting over de toegevoegde waarde (1)
ALBERT II, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op het Wetboek van de belasting over de toegevoegde waarde, artikel 53ter, ingevoegd bij de wet van 28 december 1992, vervangen bij het koninklijk besluit van 29 december 1992 en gewijzigd bij de wet van 28 januari 2004;
Gelet op het koninklijk besluit nr. 1 van 29 december 1992 met betrekking tot de regeling voor de voldoening van de belasting over de toegevoegde waarde;
Gelet op de wetten op de Raad van State, gecoördineerd op 12 januari 1973, artikel 3, § 1;
Gelet op de dringende noodzakelijkheid;
Overwegende :
- dat het model van de bijzondere btw-aangifte opgenomen in bijlage III bij het koninklijk besluit nr. 1 moet worden aangepast opdat het eveneens zou kunnen worden gebruikt voor de indiening van deze aangifte langs elektronische weg;
- dat de indiening langs elektornische weg van de bijzondere btw-aangifte is voorzien op 1 april 2013;
- dat onderhavig koninklijk besluit dus onverwijld moet worden genomen;
Op de voordracht van de Vice-Eerste Minister en Minister van Financiën,
Hebben Wij besloten en besluiten Wij :
Artikel 1. In het koninklijk besluit nr. 1 van 29 december 1992 met betrekking tot de regeling voor de voldoening van de belasting over de toegevoegde waarde wordt de bijlage III, vervangen bij het koninklijk besluit van 19 december 2001, vervangen door de bijlage bij dit besluit.
Art. 2. Dit besluit treedt in werking op 1 april 2013.
Art. 3. De minister bevoegd voor Financiën is belast met de uitvoering van dit besluit.
Gegeven te Brussel, 4 mart 2013.
ALBERT
Van Koningswege :
De Vice-Eerste Minister en Minister van Financiën,
S. VANACKERE
_______
Nota
(1) Verwijzingen...
Pour continuer la lecture
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