VLAAMSE BELASTINGDIENST. Bericht in verband met de automatische indexering inzake onroerende voorheffing Aanslagjaar 2023, de 23 janvier 2023
Artikel M.
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De coëfficiënt, vermeld in artikel 2.1.4.0.1, § 3, van de Vlaamse Codex Fiscaliteit van 13 december 2013, bedraagt voor het aanslagjaar 2023 0,5778 zijnde het resultaat van de deling van het gemiddelde van de indexcijfers van het jaar 1996 (100) en het gemiddelde van de indexcijfers van het jaar 2022 (173,07- basis 1996).
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Het tarief van de onroerende voorheffing op materieel en outillage, zoals bepaald in artikel 2.1.4.0.1, § 3, eerste lid, van de Vlaamse Codex Fiscaliteit van 13 december 2013, bedraagt voor het aanslagjaar 2023 voor het Vlaamse Gewest 2,29% (zijnde het resultaat van de vermenigvuldiging van 3,97% met de coëfficiënt bedoeld in punt A. supra).
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Het bedrag voor de vermindering, vermeld in artikel...
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