26 JUNI 2002. - Koninklijk besluit tot wijziging van het koninklijk besluit nr. 1 van 29 december 1992 met betrekking tot de regeling voor de voldoening van de belasting over de toegevoegde waarde (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 de belasting over de toegevoegde waarde : uniforme grondslag, inzonderheid op artikel 22, § 3, in de versie zoals opgenomen in artikel 28nonies ingevoegd bij de Richtlijn 91/680/EEG van 16 december 1991 en gewijzigd bij de Richtlijnen 92/111/EEG van 14 december 1992 en 95/7/EG van 10 april 1995;
Gelet op de Richtlijn 2001/115/EG van de Raad van 20 december 2001 tot wijziging van Richtlijn 77/388/EEG met het oog op de vereenvoudiging, modernisering en harmonisering van de ter zake van de facturering geldende voorwaarden op het gebied van de belasting over de toegevoegde waarde;
Gelet op het Wetboek van de belasting over de toegevoegde waarde, inzonderheid op artikel 53, vervangen bij de wet van 28 december 1992, op artikel 53octies , ingevoegd bij de wet van 28 december 1992 en gewijzigd bij de wet van 5 september 2001 en op artikel 54, gewijzigd bij de wet van 28 december 1992;
Gelet op het koninklijk besluit nr. 1 van 29 december 1992 met betrekking tot de regeling voor de voldoening van de belasting over de toegevoegde waarde, inzonderheid op artikel 1, § 1 en op artikel 10, § 1, eerste lid, gewijzigd bij het koninklijk besluit van 22 november 1994;
Gelet op het advies van de Inspecteur van Financiën, gegeven op 24 mei 2002;
Gelet op de akkoordbevinding van de Minister van Begroting van 20 juni 2002;
Op de voordracht van Onze Minister van Financiën,
Hebben Wij besloten en besluiten Wij :
Artikel 1. Artikel 1, § 1, van het koninklijk besluit nr. 1 van 29 december 1992 met betrekking tot de regeling voor de voldoening van de belasting over de toegevoegde waarde, wordt vervangen als volgt :
§ 1. De belastingplichtige die leveringen van goederen of diensten...
Pour continuer la lecture
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