An Act To Amend The Tax Code Income 1992 Titles-Meals And Non-Recurring Benefits Results (1)

Original Language Title: Loi modifiant le Code des impôts sur les revenus 1992 en matière de titres-repas et d'avantages non-récurrents liés aux résultats (1)

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Posted the: 2015-12-17 Numac: 2015003426 SERVICE PUBLIC FÉDÉRAL FINANCES 6 December 2015. -Act to amend the Tax Code income 1992 titles-meals and non-recurring benefits linked to outcomes (1) PHILIPPE, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: Article 1. This Act regulates a matter referred to in article 74 of the Constitution.
2. in article 38, § 1, paragraph 1, 24 °, of the 1992 income tax Code, inserted by the Act of 21 December 2007, replaced by the law of December 22, 2008 and amended by the Act of July 30, 2013, "2695 euro" shall be replaced by the words "2.755 euros".
3. in article 38/1, § 2, 5 °, of the same Code, inserted by the law of December 22, 2009, "5.91 euros" shall be replaced by the words "6.91 euros".
S. 4. in article 53, 14 °, of the same Code, replaced by the law of December 22, 2009, "1 euro" shall be replaced by the words "2 euro".
S. 5. article 2 is applicable to the benefits that are paid or allocated from 1 January 2016.
Articles 3 and 4 are applicable to food titles that are awarded from 1 January 2016.
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given in Brussels, December 6, 2015.
PHILIPPE by the King: the Minister of finance, J. VAN OVERTVELDT sealed with the seal of the State: the Minister of Justice, K. GARG _ Note (1) House of representatives ( Documents: 54-1131 full record: 26 November 2015.