22 APRIL 2003. - Koninklijk besluit tot wijziging van het koninklijk besluit nr. 20 van 20 juli 1970 tot vaststelling van de tarieven van de belasting over de toegevoegde waarde en tot indeling van de goederen en de diensten bij die tarieven (1)
ALBERT II, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op de zesde richtlijn 77/388/EEG van de Raad van 17 mei 1977 betreffende de harmonisatie van de wetgevingen der lid-Staten inzake omzetbelasting - Gemeenschappelijk stelsel van belasting over de toegevoegde waarde : uniforme grondslag, inzonderheid op artikel 12, gewijzigd bij de richtlijn 92/77/EEG van 19 oktober 1992, bij de richtlijn 92/111/EEG van 14 december 1992, bij de richtlijn 94/5/EG van 14 februari 1994, bij de richtlijn 96/42/EG van 25 juni 1996 en bij de richtlijn 96/95/EG van 20 december 1996, evenals op de bijlage H, categorie 1, ingevoegd overeenkomstig de richtlijn 92/77/EEG van 19 oktober 1992;
Gelet op het Wetboek van de belasting over de toegevoegde waarde, inzonderheid op artikel 37, vervangen bij de wet van 28 december 1992;
Gelet op het koninklijk besluit nr. 20 van 20 juli 1970 tot vaststelling van de tarieven van de belasting over de toegevoegde waarde en tot indeling van de goederen en de diensten bij die tarieven, inzonderheid op artikel 1, 1e lid, 1°;
Gelet op tabel A van de bijlage bij het koninklijk besluit nr. 20 van 20 juli 1970, inzonderheid op rubriek X, tweede lid, ingevoegd bij het koninklijk besluit van 25 april 1990, gewijzigd bij het koninklijk besluit van 17 maart 1992 en bij het koninklijk besluit van 27 december 2002;
Gelet op het advies van de Inspecteur van Financiën, uitgebracht op 25 maart 2003;
Gelet op de akkoordbevinding van Onze Minister van Begroting, gegeven op 27 maart 2003;
Gelet op de dringende noodzakelijkheid;
Overwegende :
dat de bepalingen van dit besluit van kracht dienen te zijn op 1 juli 2003;
dat dit besluit dus dringend moet worden genomen;
Gelet op het advies L 35.220/2 van de Raad van State, gegeven op 2 april 2003, met...
Pour continuer la lecture
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