Omzendbrief KB/ABB 2019/2 betreffende de gemeentefiscaliteit, de 12 mars 2019
Artikel M.
Aan de provinciegouverneurs
Aan de colleges van burgemeester en schepenen
Betreft : de gemeentefiscaliteit
INLEIDING
De eerste versie van de omzendbrief met gecoördineerde onderrichtingen over de gemeentefiscaliteit dateert van het jaar 2000. Deze omzendbrief werd vervolgens herzien in 2004 en 2011. (1)
Een nieuwe actualisering dringt zich op. Talrijke wijzigingen in Vlaamse en federale regelgeving sinds 2011, nieuwe rechtspraak en rechtsleer, een omvorming van het bestuurlijk toezicht door het decreet over het lokaal bestuur van 22 december 2017 en nieuwe beleidsaccenten in de fiscale politiek (zoals de grotere aandacht voor duurzaamheid en groene energie) zijn er de oorzaak van dat de omzendbrief BB 2011/01 op tal van plaatsen niet meer actueel is. Deze vernieuwde omzendbrief met gecoördineerde onderrichtingen over de gemeentefiscaliteit is bedoeld als een handleiding voor de gemeentebesturen bij de vestiging van de gemeentelijke belastingen.
De omzendbrief is ingedeeld in drie hoofdstukken. Hoofdstuk 1 schetst het wettelijke kader van de gemeentelijke fiscale bevoegdheid, licht een aantal basisbegrippen en -principes toe en formuleert algemene aanbevelingen. Hoofdstuk 2 geeft toelichting bij de procedure voor de vestiging, de invordering en de geschillen van gemeentebelastingen. Die procedure wordt geregeld in het decreet van 30 mei 2008 en door verwijzing in het Wetboek van inkomstenbelastingen 1992. Hoofdstuk 3 ten slotte zoomt in op de meest frequent voorkomende gemeentebelastingen. Nogal wat van die belastingen zijn...
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