Ministerieel besluit tot uitvoering van het Koninklijk besluit van 3 juli 2020 tot uitvoering van de artikelen 12, 13, 29, 30, 44, 45, 58 en 59 van de wet van 20 december 2019 tot omzetting van Richtlijn (EU) 2018/822 van de Raad van 25 mei 2018 tot wijziging van Richtlijn 2011/16/EU wat betreft verplichte automatische uitwisseling van inlichtingen op belastinggebied met betrekking tot meldingsplichtige grensoverschrijdende constructies, de 7 juillet 2020
Artikel 1. De in de artikelen 1 en 2 van het koninklijk besluit van 3 juli 2020 tot uitvoering van de artikelen 12, 13, 29, 30, 44, 45, 58 en 59 van de wet van 20 december 2019 tot omzetting van Richtlijn (EU) 2018/822 van de Raad van 25 mei 2018 tot wijziging van Richtlijn 2011/16/EU wat betreft verplichte automatische uitwisseling van inlichtingen op belastinggebied met betrekking tot meldingsplichtige grensoverschrijdende constructies bedoelde leidinggevende ambtenaar is de leidinggevende ambtenaar van de algemene administratie bevoegd voor de vestiging van de inkomstenbelastingen.
Art. 2. Dit besluit treedt in werking op 1 juli 2020.
Handtekening
Brussel, 7 juli 2020.
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DE CROO
Aanhef
De Vice-Eerste Minister en Minister van Financiën, belast met Bestrijding van de fiscale fraude
Gelet op het Wetboek van de inkomstenbelastingen 1992, artikelen 326/10 en 326/11, ingevoegd door artikelen 12 en 13 van de wet van 20 december 2019 tot omzetting van Richtlijn (EU) 2018/822 van de Raad van 25 mei 2018 tot wijziging van Richtlijn 2011/16/EU wat betreft verplichte automatische uitwisseling van inlichtingen op belastinggebied met betrekking tot meldingsplichtige grensoverschrijdende constructies;
Gelet op het Wetboek der registratie-, hypotheek-en griffierechten, artikelen 289bis/10 en 289bis/11, ingevoegd door artikelen 29 en 30 van voormelde wet van 20 december 2019;
Gelet op het Wetboek der successierechten, artikelen 146quindecies en 146sedecies, ingevoegd door artikelen 44 en 45 van voormelde wet van 20 december 2019;
Gelet op het Wetboek van diverse rechten en taksen, artikelen 211bis/10 en 211bis/11, ingevoegd door artikelen 58 en 59 van voormelde wet...
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