[{"_1":2,"_55":-5,"_56":-5},"loaderData",{"_3":4},"routes/_app.article.$id",{"_5":6,"_46":47,"_29":48,"_49":50,"_51":52,"_53":54,"_27":-7},"article",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_27":28,"_29":30,"_37":38,"_39":40,"_41":42,"_43":42,"_44":45},"id","6067bff9-7709-4157-9494-554cc6825e31_2","articleId","6067bff9-7709-4157-9494-554cc6825e31","title","Artikel 517, WIB 92","articleNumber","517","scope","AJ 2005","contents","Art. 517 is van toepassing met ingang van het aanslagjaar 2005 (art. 59, W 10.08.2001 - B.S. 20.09.2001; Numac: 2001003402)\n\nVoor de toepassing van de artikelen 131, tweede lid, en 132, tweede lid, wordt eveneens rekening gehouden met de handicap die vóór 1 januari 1989 is erkend overeenkomstig het op die datum vigerende artikel 81, § 3, 1°, van het Wetboek van de inkomstenbelastingen.","htmlContents","

Art. 517 is van toepassing met ingang van het aanslagjaar 2005 (art. 59, W 10.08.2001 - B.S. 20.09.2001; Numac: 2001003402)

Voor de toepassing van de artikelen 131, tweede lid, en 132, tweede lid, wordt eveneens rekening gehouden met de handicap die vóór 1 januari 1989 is erkend overeenkomstig het op die datum vigerende artikel 81, § 3, 1°, van het Wetboek van de inkomstenbelastingen.

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