Wet teneinde een grotere transparantie van de Dienst Voorafgaande Beslissingen te garanderen, de 16 mars 2021
Artikel 1. Deze wet regelt een aangelegenheid als bedoeld in artikel 74 van de Grondwet.
Art. 2. In artikel 5 van het koninklijk besluit van 30 januari 2003 tot uitvoering van artikel 26 van de wet van 24 december 2002 tot wijziging van de vennootschapsregeling inzake inkomstenbelastingen en tot instelling van een systeem van voorafgaande beslissingen in fiscale zaken worden de volgende wijzigingen aangebracht:
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de woorden "of collectieve" worden opgeheven;
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het artikel wordt aangevuld met het volgende lid:
"Identieke voorafgaande beslissingen kunnen worden gepubliceerd als collectieve samenvattingen.".
Art. 3. De Koning kan, bij een besluit vastgesteld na overleg in de Ministerraad, artikel 5 van het koninklijk besluit van 30 januari 2003 tot uitvoering van artikel 26 van de wet van 24 december 2002 tot wijziging van de vennootschapsregeling inzake inkomstenbelastingen en tot instelling van een systeem van voorafgaande beslissingen in fiscale zaken, zoals gewijzigd bij deze wet, opheffen, aanvullen, wijzigen of vervangen.
Handtekening
Kondigen deze wet af, bevelen dat zij met 's Lands zegel zal worden bekleed en door het Belgisch Staatsblad zal worden bekendgemaakt.
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Pour continuer la lecture
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