19 APRIL 2002. - Decreet houdende wijziging van het Wetboek der successierechten en het Wetboek van de met de inkomstenbelastingen gelijkgestelde belastingen, wat de invoering van de euro betreft (1)
Het Vlaams Parlement heeft aangenomen en Wij, Regering, bekrachtigen hetgeen volgt :
Decreet houdende wijziging van het Wetboek der successierechten en het Wetboek van de met de inkomstenbelastingen gelijkgestelde belasgingen, wat de invoering van de euro betreft.
Artikel 1. Dit decreet regelt een gewestaangelegenheid.
Art. 2. In artikel 56 van het Wetboek der successierechten, vervangen bij het decreet van 21 december 2001, worden, wat het Vlaamse Gewest betreft, de volgende wijzigingen aangebracht :
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in het tweede lid worden de woorden « 20.000 EUR » telkens vervangen door de woorden « 18.750 EUR »;
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in het derde lid worden de woorden « 2.500 EUR » vervangen door de woorden « 2.400 EUR ».
Art. 3. In artikel 81, 1°, van het Wetboek van de met de inkomstenbelastingen gelijkgestelde belastingen, gewijzigd bij decreet van 20 december 1996 worden, wat het Vlaamse Gewest betreft, de woorden « 500 F » vervangen door de woorden « 12,50 EUR ».
Art. 4. Dit decreet heeft uitwerking met ingang van 1 januari 2002.
Kondigen dit decreet...
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