Wet tot instelling van een verlaagd btw-tarief bij de aankoop van fietsen en elektrische fietsen, de 13 avril 2019
Artikel 1. Deze wet regelt een aangelegenheid als bedoeld in artikel 74 van de Grondwet.
Art. 2. Tabel A, XXIII, van het koninklijk besluit nr. 20 van 20 juli 1970 tot vaststelling van de tarieven van de belasting over de toegevoegde waarde en tot indeling van de goederen en de diensten bij die tarieven, laatstelijk gewijzigd bij het koninklijk besluit van 10 december 2017, wordt aangevuld met de bepaling onder 12°, luidende :
"12° De rijwielen, gemotoriseerde rijwielen en speed pedelecs, zoals bepaald in het algemeen reglement op de politie van het wegverkeer, met dien verstande dat wat de gemotoriseerde rijwielen en de speed pedelecs betreft, de regeling alleen geldt indien ze elektrisch worden aangedreven.".
Art. 3. De Koning kan de bij deze wet gewijzigde bepaling wijzigen, opheffen of vervangen.
Art. 4. De inwerkingtreding van deze wet is onderworpen aan de instemming van de Europese Unie met een wijziging van bijlage 3 van de btw-Richtlijn 2006/112/EG aangaande de in artikel 2 beoogde goederen.
Handtekening
Kondigen deze wet af, bevelen dat zij met 's Lands zegel zal worden bekleed en door het Belgisch Staatsblad zal...
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