18 DECEMBER 2001. - Ministerieel besluit tot invoering van de euro in de ministeriële besluiten met betrekking tot de directe belastingen en tot de invordering
De Minister van Financiën,
Gelet op de Verordeningen (EG) nr. 1103/97 van de Raad van 17 juni 1997 inzake bepaalde beschikkingen betreffende de invoering van de euro en nr. 974/98 van de Raad van 3 mei 1998 over de invoering van de euro;
Gelet op het ministerieel besluit van 17 juli 1970 tot uitvoering van het Wetboek van de met de inkomstenbelastingen gelijkgestelde belastingen;
Gelet op het ministerieel besluit van 6 juli 1994 betreffende de toekenning van toelagen wegens het opstellen van processen-verbaal voor inbreuken vastgesteld inzake de met de inkomstenbelastingen gelijkgestelde taksen;
Gelet op de wetten op de Raad van State, gecoördineerd op 12 januari 1973, inzonderheid op artikel 3, § 1, vervangen bij de wet van 4 juli 1989 en gewijzigd bij de wet van 4 augustus 1996;
Gelet op de dringende noodzakelijkheid;
Overwegende:
- dat dit besluit vanaf 1 januari 2002 ingevolge de definitieve invoering van de euro, de ministeriële besluiten inzake directe belastingen en invordering aanpast;
- dat de betrokkenen zo spoedig mogelijk moeten worden in kennis gesteld van de terzake genomen maatregelen;
- dat dit besluit dus onverwijld moet worden getroffen,
Besluit :
Artikel 1. In de hierna vermelde bepalingen van het ministerieel besluit van 17 juli 1970 tot uitvoering van het Wetboek van de met de inkomstenbelastingen gelijkgestelde belastingen worden de in frank uitgedrukte bedragen die in de tweede kolom van de volgende tabel worden vermeld, vervangen door de in euro uitgedrukte bedragen in de derde kolom van dezelfde tabel.
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