Ministerieel besluit houdende delegatie aan de administrateur-generaal van de Fiscaliteit van de Federale Overheidsdienst Financiën, de 7 mai 2019
Artikel 1. Voor de toepassing van artikel 14533 van het Wetboek van de inkomstenbelastingen 1992, wordt de administrateur-generaal van de Fiscaliteit van de Federale Overheidsdienst Financiën aangeduid als afgevaardigde van de minister van Financiën.
Art. 2. Wat de artikelen 6318/2 en 6318/4 tot 6318/6 van het koninklijk besluit tot uitvoering van het Wetboek van de inkomstenbelastingen 1992 betreft, wordt de administrateur-generaal van de Fiscaliteit van de Federale Overheidsdienst Financiën aangewezen om de aan de minister van Financiën toegekende bevoegdheden te vervullen.
Art. 3. In gevolge van de rapporteringsplicht bepaald in artikel 14533, § 5, van het Wetboek van de inkomstenbelastingen 1992 door artikel 19 van de wet van 2 mei 2019 ten laste van de afgevaardigde ten aanzien van de minister van Financiën, wordt voor wat de artikelen 6318/2 en 6318/4 tot 6318/6 van het koninklijk besluit tot uitvoering van het Wetboek van de inkomstenbelastingen 1992 betreft, een gelijkaardige plicht bepaald. De administrateur-generaal van de Fiscaliteit van de Federale...
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