6 JULI 2006. - Koninklijk besluit tot wijziging van het wetboek van de belasting over de toegevoegde waarde (1)
ALBERT II, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op het Wetboek van de belasting over de toegevoegde waarde, inzonderheid op artikel 109, eerste lid, hersteld bij de wet van 22 april 2003;
Overwegende dat de richtlijn 2002/38/EG van de Raad van 7 mei 2002, voor een gedeelte tijdelijk, de richtlijn 77/388/EEG wijzigt met betrekking tot de regeling inzake de belasting over de toegevoegde waarde die van toepassing is op bepaalde diensten die langs elektronische weg worden verricht alsook op radio- en televisieomroepdiensten;
Overwegende dat de richtlijn 2006/58/EG.van de Raad van 27 juni 2006 de toepassingsduur verlengt van de regeling inzake de belasting over de toegevoegde waarde van de richtlijn 2002/38/EG van de Raad van 7 mei 2002;
Gelet op het advies van de Inspecteur van FinanciÎn, gegeven op 14 juni 2006;
Gelet op de akkoordbevinding van Onze Minister van Begroting van 23 juni 2006;
Gelet op de wetten op de Raad van State, gecoˆrdineerd op 12 januari 1973, inzonderheid op artikel 3, ß 1, vervangen bij de wet van 4 juli 1989 en gewijzigd bij de wet van 4 augustus 1996;
Gelet op de dringende noodzakelijkheid;
Overwegende dat het noodzakelijk is een juridisch vacu¸m te vermijden dat zou worden teweeggebracht door het niet verlengen van artikel 109, eerste lid, van het BTW-Wetboek;
Overwegende dat bijgevolg onderhavige bepaling op 1 juli 2006 in werking dient te treden;
Op de voordracht van Onze Vice-Eerste Minister en Minister van FinanciÎn en op het advies van Onze in Raad vergaderde Ministers,
Hebben Wij besloten en besluiten Wij :
Artikel 1. In artikel 109, eerste lid, van het Wetboek van de belasting over de toegevoegde waarde, hersteld...
Pour continuer la lecture
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