7 FEBRUARI 2014. - Koninklijk besluit betreffende de vervroegde inwerkingtreding van de verplichte elektronische indiening van de aangiften in de vennootschapsbelasting (1)
FILIP, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op de wet van 17 juni 2013 houdende fiscale en financiële bepalingen en bepalingen betreffende de duurzame ontwikkeling, artikel 36, vierde lid;
Gelet op het advies van de Inspecteur van Financiën, gegeven op 12 september 2013;
Gelet op de akkoordbevinding van de Minister van Begroting, gegeven op 17 december 2013;
Gelet op het advies 54.831/3 van de Raad van State, gegeven op 15 januari 2014, met toepassing van artikel 84, § 1, eerste lid, 1°, van de gecoördineerde wetten op de Raad van State;
Op de voordracht van de Minister van Financiën,
Hebben Wij besloten en besluiten Wij :
Artikel 1. In afwijking van artikel 36, derde lid, van de wet van 17 juni 2013 houdende fiscale en financiële bepalingen en bepalingen betreffende de duurzame ontwikkeling, treedt artikel 27 van dezelfde wet voor de belastingplichtigen onderworpen aan de vennootschapsbelasting in werking vanaf aanslagjaar 2014.
Art. 2. De minister bevoegd voor Financiën is belast met de uitvoering van dit besluit.
Gegeven te Brussel, 7 februari...
Pour continuer la lecture
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