Wet tot wijziging 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 wat betreft het btw-tarief voor de levering van planten en bloemen bij tuinaanleg en -onderhoud, de 14 mars 2019
Artikel 1. Deze wet regelt een aangelegenheid als bedoeld in artikel 74 van de Grondwet.
Art. 2. In rubriek VII, eerste lid, van tabel A van de bijlage bij 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 27 september 1996, worden de volgende wijzigingen aangebracht:
-
de bepaling onder 13 wordt vervangen als volgt:
"13. Levende woudbomen, levende fruitbomen, -heesters en -struiken, alsmede plantgoed daarvan, ook wanneer deze goederen bij de aanleg en het onderhoud van tuinen worden geleverd.";
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de bepaling onder 14 wordt vervangen als volgt:
"14. Levende sierbomen, -heesters, -struiken en andere levende sierplanten; bollen, knollen, wortels en ander plantgoed voor de sierteelt, ook wanneer deze goederen bij de aanleg en het onderhoud van tuinen worden geleverd; verse snijbloemen en vers snijgroen.".
Art. 3. Deze wet treedt in werking op de eerste dag van de maand na afloop van een termijn van tien dagen te rekenen van de dag volgend op de bekendmaking ervan in het Belgisch Staatsblad.
Handtekening
Kondigen deze wet af, bevelen dat zij met 's Lands zegel zal...
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