Wet tot aanvulling van artikel 149 van het Wetboek der successierechten, wat betreft de vrijstelling van de taks tot vergoeding van successierechten voor verenigingen zonder winstoogmerk die natuurterreinen openstellen voor algemeen gebruik., de 3 décembre 2006
Artikel 1. Deze wet regelt een aangelegenheid als bedoeld in artikel 78 van de Grondwet.
Art. 2. Artikel 149 van het Wetboek der successierechten, laatst gewijzigd bij de wet van 5 december 2001, wordt aangevuld met een 5°, luidende :
" 5° de verenigingen zonder winstoogmerk, private stichtingen of internationale verenigingen zonder winstoogmerk voor patrimoniaal beheer die door de bevoegde overheid zijn erkend als terreinbeherende natuurverenigingen en die tot uitsluitend doel hebben natuurpatrimonium aan te kopen en te beheren in functie van het behoud van het natuurlijk erfgoed van België, en voor zover dit patrimonium als natuurgebied wordt beheerd en, desgevallend begeleid, toegankelijk is voor het publiek. ".
Kondigen deze wet af, bevelen dat zij met 's Lands zegel zal worden bekleed en door het Belgisch Staatsblad zal worden bekendgemaakt.
Gegeven te Brussel, 3 december 2006.
ALBERT
Van Koningswege :
De Vice-Eerste Minister en Minister van Financiën,
D. REYNDERS
De Staatssecretaris voor Modernisering van de Financiën en de Strijd tegen de Fiscale Fraude,
H. JAMAR
Met 's Lands zegel gezegeld :
De Vice-Eerste Minister en Minister van Justitie,Mevr. L. ONKELINX.
Aanhef
ALBERT II, Koning der Belgen,
Aan allen die nu zijn en...
Pour continuer la lecture
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