19 FEBRUARI 2013. - Koninklijk besluit tot wijziging van het koninklijk besluit van 22 november 1990 betreffende de diploma's van de kandidaat-accountants en de kandidaat-belastingconsulenten
ALBERT II, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op de wet van 22 april 1999 betreffende de boekhoudkundige en fiscale beroepen, artikel 19, eerste lid, 3° ;
Gelet op het koninklijk besluit van 22 november 1990 betreffende de diploma's van de kandidaat-accountants en de kandidaat-belastingconsulenten;
Gelet op het advies van de Hoge Raad voor de Economische Beroepen van 28 september 2012;
Gelet op advies 52.441/1 van de Raad van State, gegeven op 13 december 2012, met toepassing van artikel 84, § 1, eerste lid, 1°, van de wetten op de Raad van State, gecoördineerd op 12 januari 1973;
Overwegende dat een ontwerp van hervorming van het systeem van erkenning voorzien in artikelen 2 en 3 van het voormelde koninklijk besluit van 22 november 1990 ter advies werd voorgelegd aan de Hoge Raad voor de Economische Beroepen en aan de Raad van State;
Overwegende dat het passend is om ten aanzien van het advies van de Raad van State de grondslag van de voorgestelde hervorming te herzien;
Overwegende dat om elke juridische leemte te vermijden, het passend is om de datum van geldigheid van de erkenning van de instellingen hernomen in het artikel 3 van het koninklijk besluit van 22 november 1990, te verlengen;
Overwegende dat de retroactiviteit hier noodzakelijk is om elke juridische leemte te vermijden en dat deze geen enkel nadeel creëert voor de instellingen die hun erkenning verlengd...
Pour continuer la lecture
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