[{"_1":2,"_55":-5,"_56":-5},"loaderData",{"_3":4},"routes/_app.article.$id",{"_5":6,"_46":47,"_33":48,"_49":50,"_51":52,"_53":-7,"_27":54},"article",{"_7":8,"_9":8,"_10":11,"_12":13,"_14":-5,"_15":16,"_17":18,"_19":20,"_27":28,"_33":34,"_38":39,"_40":41,"_42":37,"_43":37,"_44":45},"id","01fdb1b5-1fc6-437b-a23d-9c89d7e66c30","articleId","title","Commentaar van art. 123, WIB 92","articleNumber","123","scope","contents","Art. 123, WIB 92\n\nNummer 123/0\n\nOpgeheven met ingang van aj. 1993 (De betalingen voor het pensioensparen die voorheen van het totale netto-inkomen konden worden afgetrokken, geven - met ingang van aj. 1993 - aanleiding tot belastingverminderingen (zie commentaar op de art. 145/1 en volgende, WIB 92).).","htmlContents","

Art. 123, WIB 92

Nummer 123/0

Opgeheven met ingang van aj. 1993 (De betalingen voor het pensioensparen die voorheen van het totale netto-inkomen konden worden afgetrokken, geven - met ingang van aj. 1993 - aanleiding tot belastingverminderingen (zie commentaar op de art. 145/1 en volgende, WIB 92).).

","keywords",[21,22,23,24,25,26],"maatstaf van heffing","personenbelasting","aftrekbare besteding","toepassingsvoorwaarde","aandeel van de vennootschap-werkgeefster","pensioensparen","subjects",[29],{"_9":30,"_31":32},"539475e8-7a55-47a4-bcbc-6c280ebc8b7a","type","MAIN","references",[35],{"_7":30,"_36":37},"count",1,"source","ComIB92","sourceUrl","https://eservices.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/01fdb1b5-1fc6-437b-a23d-9c89d7e66c30","version","versionCount","rank","171","versions",["P",47],["P",48],"referers",["P",50],"surroundings",["P",52],"discussion",["P",54],"actionData","errors"]