10 JULY 2016. - An Act to amend the Income Tax Code 1992 with respect to liberalities granted to high schools (1)
PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The House of Representatives adopted and sanctioned the following:
Article 1
er. This Act regulates a matter referred to in Article 74 of the Constitution.
Art. 2. In Article 145/33, § 1
er, 1°, a), of the Income Tax Code 1992, inserted by the law of 13 December 2012, the words "at the high schools that fall under the application of the decree of the Flemish Community of 20 December 2013 punishing the decrees relating to the higher education, codified on 11 October 2013, or the decree of the French Community of 7 November 2013 defining the landscape of the higher education and the academic decree of the studies,
Art. 3. This Act is effective from the 2016 taxation year.
Given in Brussels on 10 July 2016.
PHILIPPE
By the King:
Minister of Finance,
J. VAN OVERTVELDT
Seal of the state seal:
Minister of Justice,
K. GEENS
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Note
(1) Note
House of Representatives (www.lachambre.be):
Documents: K-477
Full report : 16 June 2016