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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Posted the: 2013-12-31 Numac: 2013003442 SERVICE PUBLIC FÉDÉRAL FINANCES 21 December 2013. -Act to amend the Tax Code income, 1992, with respect to the deductibility of taxes, fees and regional payments (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 78 of the Constitution.
"2. in article 198, § 1, 5 °, of the Code of taxes on income 1992, restored by the law 24 December 2002 and amended by the programme act 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 highway"are inserted between the words"of the communities and Regions"and the words" ", as well as increases".
3. this Act comes into force on the expiry of the perception of the right of use referred to in article 17 (2), of the agreement relating to the perception of a right of use for the use of certain roads by heavy commercial vehicles, signed in Brussels on 9 February 1994, between the Governments of the Federal Republic of Germany, of the Kingdom of Belgium, of the Kingdom of Denmark in the Grand Duchy of Luxembourg and the Kingdom of the Netherlands and introducing a Eurovignette, in accordance with Directive 93/89 / EEC of the Council of the European communities on 25 October 1993, with no earlier than 1 January 2016.
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given at Brussels, December 21, 2013.
PHILIPPE by the King: the Minister of finance, K. GARG sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note House of representatives: 53-3109-2013/2014: No. 1: Bill.
No. 2: report.
No. 3: Texts adopted in plenary meeting and transmitted to the Senate.
Full report: November 28, 2013.
Senate: 5-2368-2013/2014: No. 1: project mentioned in the Senate.
No. 2: Report on behalf of the commission.
No. 3: Decision not to amend.
Annals of the Senate: 5 December 2013.