Décret portant diverses modifications du décret du 30 mai 2008 relatif à l'établissement, au recouvrement et à la procédure contentieuse des taxes provinciales et communales, de 28 mai 2010
Article 1er. Le présent décret règle une matière régionale.
Art. 2. Au décret du 30 mai relatif à l'établissement, au recouvrement et à la procédure contentieuse des taxes provinciales et communales il est inséré un article 3/1, rédigé comme suit :
" Art. 3/1. Sauf dispositions contraires dans le présent décret, l'autorité compétente ne peut pas déléguer l'attribution qui lui est conférée. "
Art. 3. A l'article 4, § 3, du même décret sont apportées les modifications suivantes :
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le deuxième alinéa est remplacé par la disposition suivante :
" Le gestionnaire financier assure sans délai l'envoi des feuilles d'imposition. Cet envoi s'opère sans frais pour le redevable. ";
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dans la version néerlandaise du décret, dans l'alinéa trois, 3°, le mot " belastingplichtige " est remplacé par le mot " belastingschuldige ".
Art. 4. Dans l'article 7, § 1er, troisième alinéa, du même décret, les mots " ou au membre du personnel désigné à cet effet conformément à l'article 5 " sont insérés entre les mots " au redevable " et les mots " , par lettre recommandée à la poste, ".
Art. 5. A l'article 8 du même décret, le deuxième alinéa est remplacé par la disposition suivante :
" Si une infraction peut être sanctionnée d'un accroissement de la taxe, aucune amende administrative ne peut être imposée pour cette infraction. "
Art. 6. L'article 9 du même arrêté est complété par un § 6, rédigé comme suit :
" § 6. Les dispositions du présent article s'appliquent à chaque tiers auquel une amende administrative est imposée. "
Art. 7. Dans l'article 11 du même décret, le numéro " 9 " est remplacé par le numéro...
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