Wet tot wijziging van het Wetboek van de inkomstenbelastingen 1992, houdende opheffing van de sanctie wegens het niet-voldoen aan de voorwaarde betreffende het bedrag van de bezoldiging van de bedrijfsleider, de 13 avril 2019
Artikel 1. Deze wet regelt een aangelegenheid als bedoeld in artikel 74 van de Grondwet.
Art. 2. In artikel 198, § 1, 1°, van het Wetboek van inkomstenbelastingen 1992, laatstelijk gewijzigd bij de wet van 25 december 2017, worden de volgende wijzigingen aangebracht:
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de woorden "ingevolge de artikelen 219 en 219quinquies" worden vervangen door de woorden "ingevolge artikel 219";
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de woorden ", doch met uitzondering van de ingevolge artikel 219 verschuldigde afzonderlijke aanslag" worden opgeheven.
Art. 3. In artikel 215, derde lid, 4°, van hetzelfde Wetboek, vervangen bij de wet van 25 december 2017 en gewijzigd bij de wet van 30 juli 2018, worden de woorden "en andere dan de in artikel 219quinquies, § 5," opgeheven en wordt de eerste zin aangevuld met de woorden "vanaf het vijfde belastbaar tijdperk vanaf hun oprichting zoals bedoeld in artikel 14526, § 1, derde en vierde lid,".
Art. 4. In artikel 218, § 1, van hetzelfde Wetboek, ingevoegd bij de wet van 24 december 2002 en gewijzigd bij de wetten van 30 juli 2013, 1 december 2016, 25 december 2017 en 30 juli 2018, worden de woorden "en de afzonderlijke aanslag bedoeld in artikel 219quinquies" opgeheven en worden de woorden "worden eventueel vermeerderd" vervangen door de woorden "wordt eventueel vermeerderd".
Art. 5. Artikel 219quinquies van hetzelfde Wetboek, ingevoegd bij de wet van 25 december 2017 en gewijzigd bij de wet van 30 juli 2018 wordt ingetrokken.
Art. 6. Artikel 233, derde lid, van hetzelfde Wetboek, ingevoegd bij de wet van 30 juli 2018, wordt opgeheven.
Art. 7. In artikel 39 van de wet van 25 december 2017 tot hervorming van de vennootschapsbelasting, gewijzigd bij de wet van 30 juli 2018, wordt de bepaling onder 2° ingetrokken.
Art. 8. In artikel 86, B2, van dezelfde wet, gewijzigd bij de wet van 30 juli 2018...
Pour continuer la lecture
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