[{"_1":2,"_57":-5,"_58":-5},"loaderData",{"_3":4},"routes/_app.article.$id",{"_5":6,"_48":49,"_27":50,"_51":52,"_53":54,"_55":56,"_25":-7},"article",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_25":26,"_27":28,"_39":40,"_41":42,"_43":44,"_45":44,"_46":47},"id","230fa80c-6f4b-4693-9567-a60911fe881d_2","articleId","230fa80c-6f4b-4693-9567-a60911fe881d","title","Artikel 248/1, WIB 92","articleNumber","248/1","scope","AJ 2015","contents","Art. 248/1 is van toepassing vanaf aanslagjaar 2015 (art. 4 en 7, 2de lid, W 08.05.2014 - B.S. 28.05.2014; Numac: 2014003239)\n\nOm rekening te houden met de gewestelijke belastingregels wordt een in artikel 227, 1°, vermelde belastingplichtige in wiens hoofde de belasting overeenkomstig artikel 244 wordt berekend, in een gewest gelokaliseerd overeenkomstig de artikelen 248/2 en 248/3.","htmlContents","

Art. 248/1 is van toepassing vanaf aanslagjaar 2015 (art. 4 en 7, 2de lid, W 08.05.2014 - B.S. 28.05.2014; Numac: 2014003239)

Om rekening te houden met de gewestelijke belastingregels wordt een in artikel 227, 1°, vermelde belastingplichtige in wiens hoofde de belasting overeenkomstig artikel 244 wordt berekend, in een gewest gelokaliseerd overeenkomstig de artikelen 248/2 en 248/3.

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