[{"_1":2,"_53":-5,"_54":-5},"loaderData",{"_3":4},"routes/_app.article.$id",{"_5":6,"_44":45,"_28":46,"_47":48,"_49":50,"_51":52,"_26":-7},"article",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_26":27,"_28":29,"_36":37,"_38":39,"_40":33,"_41":33,"_42":43},"id","a3112e0b-87af-4110-8ea2-0da0f36d9274_1","articleId","a3112e0b-87af-4110-8ea2-0da0f36d9274","title","Artikel 237, WIB 92","articleNumber","237","scope","AJ 1992","contents","Art. 237 is van toepassing met ingang van het aanslagjaar 1992 (art. 147, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\nVoor aftrek als beroepskosten komen alleen in aanmerking de kosten die uitsluitend op de overeenkomstig de artikelen 228 tot 231 in België belastbare beroepsinkomsten drukken.","htmlContents","

Art. 237 is van toepassing met ingang van het aanslagjaar 1992 (art. 147, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

Voor aftrek als beroepskosten komen alleen in aanmerking de kosten die uitsluitend op de overeenkomstig de artikelen 228 tot 231 in België belastbare beroepsinkomsten drukken.

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