22 AOUT 2002. - Arrêté royal complétant, en matière de frais professionnels afférents aux déplacements entre le domicile et le lieu du travail, l'AR/CIR 92 (1)
ALBERT II, Roi des Belges,
A tous, présents et à venir, Salut.
Vu le Code des impôts sur les revenus 1992, notamment l'article 66bis , inséré par la loi du 10 août 2001 portant réforme de l'impôt des personnes physiques;
Vu l'AR/CIR 92;
Vu l'avis de l'Inspecteur des Finances donné le 29 avril 2002;
Vu l'accord du Ministre du Budget donné le 22 mai 2002;
Vu la délibération du Conseil des ministres sur la demande d'avis à donner par le Conseil d'Etat dans un délai ne dépassant pas un mois;
Vu l'avis 33.591/2/V du Conseil d'Etat, donné le 24 juillet 2002, en application de l'article 84, alinéa 1er, 1°, des lois coordonnées sur le Conseil d'Etat;
Sur la proposition de Notre Ministre des Finances et de l'avis de Nos Ministres qui en ont délibéré en Conseil,
Nous avons arrêté et arrêtons :
Article 1er. Dans le chapitre Ier de l'AR/CIR 92, il est inséré, après l'article 43, une section XIVbis , comprenant l'article 431, rédigée comme suit :
Section XIVbis . Frais professionnels afférents aux déplacements entre le domicile et le lieu du travail (Code des impôts sur les revenus 1992, article 66bis , alinéa 2)
Art. 431. Pour l'application de l'article 66bis du Code des impôts sur les revenus 1992, la limite de 25 kilomètres est portée à 50 kilomètres.
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Art. 2. Le présent arrêté entre en vigueur à partir de l'exercice d'imposition 2003.
Art...
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