7 MARS 2002. - Loi modifiant, en ce qui concerne les conseillers provinciaux, l'article 27, alinéa 2, du Code des impôts sur les revenus 1992 et, en ce qui concerne les députés permanents, l'article 53, 17°, du même Code (1)
ALBERT II, Roi des Belges,
A tous, présents et à venir, Salut.
Les Chambres ont adopté et Nous sanctionnons ce qui suit :
Article 1er. La présente loi règle une matière visée à l'article 78 de la Constitution.
Art. 2. A l'article 27, alinéa 2, du Code des impôts sur les revenus 1992, inséré par la loi du 7 avril 1995 et modifié par la loi du 4 mai 1999, sont apportées les modifications suivantes :
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le 5° est remplacé par la disposition suivante :
5° les indemnités des membres de la Chambre des représentants, du Sénat, des Conseils et du Parlement européen, ainsi que les indemnités pour l'exercice de fonctions spéciales au sein de ces assemblées, à l'exception des remboursements pour frais exposés effectués par la Chambre des représentants, le Sénat, les Conseils et le Parlement européen
;
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il est inséré un 6°, rédigé comme suit :
6° les indemnités des membres des conseils provinciaux.
Art. 3. A l'article 53, 17°, du même Code, inséré par la loi du 7 avril 1995, les mots « des Conseils et du Parlement européen » sont remplacés par les mots « des Conseils, du Parlement européen et des députations permanentes ».
Art. 4. L'article 2 produit ses effets le 20 octobre 2000.
L'article 3 est applicable à partir de l'exercice d'imposition 2002.
Promulguons la présente loi, ordonnons qu'elle soit revêtue du sceau de l'Etat et publiée par le Moniteur belge.
Donné à Bruxelles, le 7 mars 2002.
ALBERT
Par le Roi :
Le Ministre des Finances,
D. REYNDERS
Scellé du sceau de l'Etat :
...
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