4 DECEMBER 2013. - Ministerieel besluit tot wijziging van het ministerieel besluit nr. 1 van 2 september 1980 met betrekking tot de aftrekregeling voor de toepassing van de belasting over de toegevoegde waarde (1)
De Minister van Financiën,
Gelet op het Wetboek van de belasting over de toegevoegde waarde, artikel 12, § 1, vervangen bij de wet van 28 december 1992 en gewijzigd bij het koninklijk besluit van 29 december 1992 en artikel 48, § 2, laatstelijk gewijzigd bij de programmawet van 27 december 2006;
Gelet op het koninklijk besluit nr. 3 van 10 december 1969 met betrekking tot de aftrekregeling voor de toepassing van de belasting over de toegevoegde waarde, artikel 6, vervangen bij de programmawet van 27 april 2007;
Gelet op het ministerieel besluit nr. 1 van 2 september 1980 met betrekking tot de aftrekregeling voor de toepassing van de belasting over de toegevoegde waarde;
Gelet op het advies van de Inspecteur van Financiën, gegeven op 16 juli 2013;
Gelet op de akkoordbevinding van de Minister van Begroting, gegeven op 13 november 2013;
Gelet op advies nr. 54.471/3 van de Raad van State, gegeven op 3 december 2013, met toepassing van artikel 84, § 1, eerste lid, 1°, van de wetten op de Raad van State, gecoördineerd op 12 januari 1973,
Besluit :
Artikel 1. In artikel 1, 1°, van het ministerieel besluit nr. 1 van 2 september 1980 met betrekking tot de aftrekregeling voor de toepassing van de belasting over de toegevoegde waarde, gewijzigd bij het ministerieel besluit van 18 december 2001 tot invoering van de euro in de ministeriële besluiten met betrekking tot de belasting over de toegevoegde waarde, worden de woorden "250 EUR" vervangen door de woorden "1.000 euro".
Art. 2. Dit besluit treedt in werking op 1 januari 2014.
Brussel, 4 december 2013.
K. GEENS
_______
Nota
(1) Verwijzingen naar het Belgisch...
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