Ordonnance portant des mesures relatives à la taxe sur les établissements d'hébergement touristique prises en raison de la crise sanitaire du COVID-19, de 12 mai 2022
Article 1er. La présente ordonnance règle une matière visée à l'article 39 de la Constitution.
Art. 2. La taxe visée à l'article 3 de l'ordonnance du 23 décembre 2016 relative à la taxe régionale sur les établissements d'hébergement touristique n'est pas due pour l'occupation d'unités d'hébergement par des touristes pendant la période allant du 1er janvier 2022 au 30 juin 2022.
Art. 3. L'obligation de procéder à la notification visée à l'article 6 de la même ordonnance est suspendue pendant la période allant du 1er janvier 2022 au 30 juin 2022.
Art. 4. Les fonctionnaires visés à l'article 7, § 3, de la même ordonnance ne procèdent pas à la rectification des déclarations, telle que visée à l'article 8 de ladite ordonnance, introduites pour la période allant du 1er janvier 2022 au 30 juin 2022.
Art. 5. Les fonctionnaires visés à l'article 7, § 3, de la même ordonnance ne procèdent pas à l'établissement d'office de la taxe, tel que visé à l'article 9 de ladite ordonnance pour l'occupation d'unités d'hébergement par des touristes pendant la période allant du 1er janvier 2022 au 30 juin 2022.
Art. 6. Les fonctionnaires visés à l'article 7, § 3, de la même ordonnance ne mettent pas à disposition la demande de paiement anticipé visée à l'article 10, § 1er, de ladite ordonnance, basée sur les données reprises dans les déclarations introduites pour la période allant du 1er janvier 2022 au 30 juin 2022.
Art. 7. Le paiement visé à l'article 10, § 2, de la même ordonnance ne doit pas être effectué pendant la période allant du 1er janvier 2022 au 30 juin 2022.
Art. 8. Par dérogation à l'article 14 de l'ordonnance du 21 décembre 2012 établissant la procédure fiscale en Région de Bruxelles-Capitale, aucun intérêt n'est dû sur les sommes à restituer en raison de l'application de la présente ordonnance.
Art. 9. La présente ordonnance produit ses effets le 1er janvier 2022.
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