[{"_1":2,"_57":-5,"_58":-5},"loaderData",{"_3":4},"routes/_app.article.$id",{"_5":6,"_49":50,"_32":51,"_52":53,"_54":55,"_56":-7,"_30":-7},"article",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_30":31,"_32":33,"_41":42,"_43":44,"_45":36,"_46":36,"_47":48},"id","ad810164-2731-423c-b2ab-45624de13eac_1","articleId","ad810164-2731-423c-b2ab-45624de13eac","title","Artikel 235, KB/WIB 92","articleNumber","235","scope","AJ 1992","contents","Art. 235 is van toepassing vanaf het aanslagjaar 1992 (art. 15, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)\n\nVoor de toepassing van de artikelen 236 tot 252, worden onder aanschaffings- of beleggingswaarde van de activa de kosten van aankoop of oprichting verstaan, met inbegrip van de rechten en taksen die er betrekking op hebben, de eventuele kosten van vervoer, van montage en andere gelijkaardige.","htmlContents","

\nArt. 235 is van toepassing vanaf het aanslagjaar 1992 (art. 15, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

Voor de toepassing van de artikelen 236 tot 252, worden onder aanschaffings- of beleggingswaarde van de activa de kosten van aankoop of oprichting verstaan, met inbegrip van de rechten en taksen die er betrekking op hebben, de eventuele kosten van vervoer, van montage en andere gelijkaardige.

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