21 JUNI 2001. - 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 het Wetboek van de belasting over de toegevoegde waarde, inzonderheid op artikel 53, vervangen bij de wet van 28 december 1992 en op artikel 53octies, ingevoegd 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 18, § 2, eerste lid, vervangen bij het koninklijk besluit van 5 december 1994;
Gelet op het advies van de Inspecteur van Financiën, uitgebracht op 29 mei 2001,
Gelet op het akkoord van de Minister van Begroting, gegeven op 5 juni 2001,
Gelet op het verzoek om spoedbehandeling, gemotiveerd door het feit :
- dat de sector van de minerale oliën één van de actieterreinen is van de georganiseerde criminaliteit inzake fiscaliteit;
- dat het omwille van de omvang, de fiscale en economische impact, het nationaal en internationaal karakter evenals de georganiseerde aanwending ervan gaat om een zorgwekkend maatschappelijk fenomeen;
- dat omwille van boekhoudkundige faciliteiten de bepalingen van dit besluit vereisen om op 1 juli 2001, eerste dag van een burgerlijk trimester, in werking te treden;
- dat dit besluit dus dringend moet genomen worden;
Gelet op het advies van de Raad van State, gegeven op 11 juni 2001, met toepassing van artikel 84, eerste lid, 2°, van de gecoördineerde wetten op de Raad van State;
Op de voordracht van Onze Minister van Financiën,
Hebben Wij besloten en besluiten Wij :
Artikel 1. In artikel 18, § 2, 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, vervangen bij het koninklijk besluit van 5 december 1994, wordt tussen het eerste en het tweede lid het volgende lid ingevoegd :
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