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\nArt. 186 is opgeheven vanaf 28.12.2006 (art. 20, KB 11.12.2006 - B.S. 18.12.2006; Numac: 2006003580)

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\nArt. 186 is van toepassing vanaf het aanslagjaar 1992 (art. 150, KB/WIB; KB 27.08.1993 - B.S. 13.09.1993; Numac: 1993082751)

De inspecteur-voorzitter mag advies verstrekken; de andere leden van de commissie zijn stemgerechtigd.

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