21 FEBRUARI 2010. - Wet tot wijziging van het Wetboek van de inkomstenbelastingen 1992 teneinde de polders en wateringen toe te voegen aan de rechtspersonenbelasting voor publieke rechtspersonen (1)
ALBERT II, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
De Kamers hebben aangenomen en Wij bekrachtigen, hetgeen volgt :
Artikel 1. Deze wet regelt een aangelegenheid als bedoeld in artikel 78 van de Grondwet.
Art. 2. In artikel 220, 1°, van het Wetboek van de inkomstenbelastingen 1992 worden de woorden « en de openbare kerkelijke instellingen » vervangen door de woorden « de openbare kerkelijke instellingen en de polders en wateringen ».
Art. 3. Artikel 2 is van toepassing vanaf het aanslagjaar 2011.
Kondigen deze wet af, bevelen dat zij met 's Lands zegel zal worden bekleed en door het Belgisch Staatsblad zal worden bekendgemaakt.
Gegeven te Brussel, 21 februari 2010.
ALBERT
Van Koningswege :
De Minister van Financiën,
D. REYNDERS
Met 's Lands zegel gezegeld :
De Minister van Justitie,
S. DE CLERCK
Nota
(1) Stukken van de Kamer van Volksvertegenwoordigers :
Doc-52-521 - 2007/2008 :
Nr. 1 : Wetsvoorstel van de heren De Padt en Van Biesen.
Doc-52-521 -...
Pour continuer la lecture
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