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An Act To Amend The Tax Code On 1992 Income, In What Concerns The Deductibility Of Taxes, Taxes And Regional Payments (1)

Original Language Title: Loi modifiant le Code des impôts sur les revenus 1992, en ce qui concerne la déductibilité d'impôts, taxes et rétributions régionaux (1)

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21 DECEMBER 2013. - An Act to amend the Income Tax Code 1992, with respect to the deductibility of regional taxes, taxes and rebates (1)

PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1er. This Act regulates a matter referred to in Article 78 of the Constitution.
Art. 2. In Article 198, § 1er, 5°, of the Income Tax Code 1992, re-established by law 24 December 2002 and amended by the Programme Law of 22 June 2012, the words "and other than those established by the Regions for the use of vehicles or for the use of the public road" are inserted between the words "Communities and Regions" and the words ", as well as increments".
Art. 3. This Act comes into force upon the expiry of the collection of the right of use referred to in Article 17, 2°, of the Agreement relating to the Collection of a Right of Use for the Use of Certain Roads by Heavy Duty Vehicles, signed in Brussels on 9 February 1994, between the Governments of the Federal Republic of Germany, the Kingdom of Belgium, the Kingdom of Denmark, the Grand Duchy of Luxembourg and the Kingdom of Germany9/staer January 2016.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 21 December 2013.
By the King:
Minister of Finance,
Seal of the state seal:
The Minister of Justice,
House of Representatives:
53-3109 - 2013/2014:
Number 1: Bill.
Number two: Report.
No. 3: Text adopted in plenary and transmitted to the Senate.
Full report: 28 November 2013.
5-2368 - 2013/2014:
Number 1: Project referred to in the Senate.
Number 2: Report on behalf of the commission.
No. 3: Decision not to amend.
Annales of the Senate: December 5, 2013.