[{"_1":2,"_132":-5,"_133":-5},"loaderData",{"_3":4},"routes/_app.article.$id",{"_5":6,"_46":47,"_30":48,"_49":50,"_51":52,"_53":-7,"_28":-7,"_54":55},"article",{"_7":8,"_9":8,"_10":11,"_12":13,"_14":-5,"_15":16,"_17":18,"_19":20,"_21":22,"_28":29,"_30":31,"_38":39,"_40":41,"_42":35,"_43":35,"_44":45},"id","72922ae0-5045-429a-8a65-62024945ad01","articleId","title","Commentaar van art. 267, WIB 92","articleNumber","267","scope","summary","inkomstenbelasting - betaling van de belasting - roerende voorheffing - tijdstip waarop de belastbaarheid ontstaat - toekenning of betaalbaarstelling van inkomsten","contents","Onderafdeling III - Verschuldigd zijn van de voorheffing\n\nART. 267, WIB 92\n\nWETTEKST\n\nNummer 267/0\n\nDit artikel is samen met art. 261, WIB 92, besproken.","htmlContents","

Onderafdeling III - Verschuldigd zijn van de voorheffing

ART. 267, WIB 92

WETTEKST

Nummer 267/0

Dit artikel is samen met art. 261, WIB 92, besproken.

","keywords",[23,24,25,26,27],"tijdstip waarop de belastbaarheid ontstaat","inkomstenbelasting","voldoening van de belasting","toekenning of betaalbaarstelling van inkomsten","roerende voorheffing","subjects",[],"references",[32,36],{"_7":33,"_34":35},"317c554f-00c8-4ce4-957e-31bef1f8352c","count",1,{"_7":37,"_34":35},"84b5ce7c-9f33-4e03-b4e0-a4019f5e5034","source","ComIB92","sourceUrl","https://eservices.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/72922ae0-5045-429a-8a65-62024945ad01","version","versionCount","rank","401","versions",["P",47],["P",48],"referers",["P",50],"surroundings",["P",52],"discussion","relatedArticles",{"_53":-5,"_56":57,"_74":75,"_76":77,"_78":79,"_80":81,"_51":82,"_28":131},"wib92",[58,68],{"_7":59,"_9":37,"_10":60,"_12":61,"_14":62,"_38":63,"_42":64,"_43":64,"_44":65,"_66":67},"84b5ce7c-9f33-4e03-b4e0-a4019f5e5034_16","Artikel 261, WIB 92","261","2018-01-01","WIB92",16,"447","type","REFERENCE",{"_7":69,"_9":33,"_10":70,"_12":13,"_14":71,"_38":63,"_42":72,"_43":72,"_44":73,"_66":67},"317c554f-00c8-4ce4-957e-31bef1f8352c_11","Artikel 267, WIB 92","",11,"456","kbwib92",[],"comib92",[],"parliamentaryQuestions",[],"elucidations",[],[83,88,93,98,103,108,109,114,119,126],{"_7":84,"_9":84,"_10":85,"_12":86,"_14":-5,"_38":39,"_42":35,"_43":35,"_44":87},"85761198-6be7-46a4-8dcc-6a82ccc789fd","Commentaar van art. 263, WIB 92","263","396",{"_7":89,"_9":89,"_10":90,"_12":91,"_14":-5,"_38":39,"_42":35,"_43":35,"_44":92},"523af14b-9919-4bac-8305-c90036ec8642","Commentaar van art. 264, WIB 92","264","397",{"_7":94,"_9":94,"_10":95,"_12":96,"_14":-5,"_38":39,"_42":35,"_43":35,"_44":97},"a365883e-e1bb-4a3f-b755-7c85b4de23fb","Commentaar van art. 264bis, WIB 92 (bijwerking)","264bis","398",{"_7":99,"_9":99,"_10":100,"_12":101,"_14":-5,"_38":39,"_42":35,"_43":35,"_44":102},"97d39243-cbbc-456f-8cfb-10e8eaf41806","Commentaar van art. 265, WIB 92","265","399",{"_7":104,"_9":104,"_10":105,"_12":106,"_14":-5,"_38":39,"_42":35,"_43":35,"_44":107},"fb669921-2f81-4bb1-b90f-032077f4e111","Commentaar van art. 266, WIB 92","266","400",{"_7":8,"_9":8,"_10":11,"_12":13,"_14":-5,"_38":39,"_42":35,"_43":35,"_44":45},{"_7":110,"_9":110,"_10":111,"_12":112,"_14":-5,"_38":39,"_42":35,"_43":35,"_44":113},"790648bf-b3a1-4db0-a29e-dc3760cf897c","Commentaar van art. 268, WIB 92","268","402",{"_7":115,"_9":115,"_10":116,"_12":117,"_14":-5,"_38":39,"_42":35,"_43":35,"_44":118},"95e6698d-01e3-4213-b169-2ccbb9ee9ee1","Commentaar van art. 269, WIB 92","269","403",{"_7":120,"_9":121,"_10":122,"_12":123,"_14":-5,"_38":39,"_42":124,"_43":124,"_44":125},"b44781db-af4a-473e-8e63-0f9bf58f0aeb","06bc73b5-9f10-4673-b363-11206390b226","Commentaar van art. 270, WIB 92 (bijwerking)","270",2,"404",{"_7":127,"_9":127,"_10":128,"_12":129,"_14":-5,"_38":39,"_42":35,"_43":124,"_44":130},"61ac3abf-c2ae-4ae4-8fa4-9797f41e4ed5","Commentaar van art. 271, WIB 92","271","406",[],"actionData","errors"]