Ordonnantie houdende diverse maatregelen met betrekking tot de belasting op de inrichtingen van toeristisch logies op grond van de gezondheidscrisis van de COVID-19, de 15 juillet 2021
Artikel 1. Deze ordonnantie regelt een aangelegenheid als bedoeld in artikel 39 van de Grondwet.
Art. 2. De belasting bedoeld in artikel 3 van de ordonnantie van 23 december 2016 betreffende de gewestbelasting op de inrichtingen van toeristisch logies, is niet verschuldigd voor de bezetting van eenheden van logies door toeristen gedurende de periode van 1 juli 2021 tot 31 december 2021.
Art. 3. De verplichting om over te gaan tot de kennisgeving bedoeld in artikel 6 van dezelfde ordonnantie wordt opgeschort gedurende de periode van 1 juli 2021 tot 31 december 2021.
Art. 4. De ambtenaren bedoeld in artikel 7 van dezelfde ordonnantie gaan niet over tot de rechtzetting van de aangiften, zoals bedoeld in 8 van de voornoemde ordonnantie, die werden ingediend voor de periode van 1 juli 2021 tot 31 december 2021.
Art. 5. De ambtenaren bedoeld in artikel 7 van dezelfde ordonnantie gaan niet over tot de ambtshalve heffing, zoals bedoeld in artikel 9 van de voornoemde ordonnantie, voor de bezetting van eenheden van logies door toeristen gedurende de periode van 1 juli 2021 tot 31 december 2021.
Art. 6. De ambtenaren bedoeld in artikel 7 van dezelfde ordonnantie stellen geen vraag om voorafbetaling ter beschikking, zoals bedoeld in artikel 10, § 1, van de voornoemde ordonnantie, gebaseerd op de gegevens vervat in de maandelijkse aangiften ingediend voor de periode van 1 juli 2021 tot 31 december 2021.
Art. 7. De betaling bedoeld in artikel 10, § 2, van dezelfde ordonnantie moet niet gebeuren gedurende de periode van 1 juli 2021 tot 31 december 2021.
Art. 8. In afwijking van artikel 14 van de ordonnantie van 21 december 2012 tot vaststelling van de fiscale procedure in het Brussels Hoofdstedelijk Gewest, is geen intrest verschuldigd op de bedragen die worden terugbetaald bij toepassing van deze ordonnantie.
Art. 9. Deze ordonnantie heeft uitwerking met ingang van 1 juli 2021.
Handtekening
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