belgiquelex.be - Carrefour Bank of Legislation 3 AOUT 2016. - An Act to amend the Income Tax Code 1992 with respect to the Low Activity Income Tax Credit (1)
PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chamber has adopted and we sanction the following:
Article 1
er. This Act regulates a matter referred to in Article 74 of the Constitution.
Art. 2. Article 289ter, § 1
er, from the Income Tax Code 1992, inserted by the Act of 10 August 2001 and amended by the Acts of 20 August 2001, 24 December 2002, 27 December 2004 and 27 December 2005, paragraph 3 is replaced as follows:
"No tax credit is granted to the taxpayer for whom taxable profits or profits are determined under section 342, § 3.".
Art. 3. This Act comes into force from the 2017 taxation year.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 3 August 2016.
PHILIPPE
By the King:
Minister of Finance,
J. VAN OVERTVELDT
Sealed in state seal:
For the Minister of Justice, absent, Deputy Prime Minister and Minister of Employment, Economy and Consumers, in charge of Foreign Trade,
K. PEETERS
____
Note
(1) Note
House of Representatives (www.lachambre.be):
Documents: 54-1572.
Full report: 20 July 2016.
