[{"_1":2,"_54":-5,"_55":-5},"loaderData",{"_3":4},"routes/_app.article.$id",{"_5":6,"_45":46,"_28":47,"_48":49,"_50":51,"_52":53,"_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":41,"_42":41,"_43":44},"id","be1c6dea-0b3b-4b25-a3a0-806fbc00cd0d_4","articleId","be1c6dea-0b3b-4b25-a3a0-806fbc00cd0d","title","Artikel 163, WIB 92","articleNumber","163","scope","AJ 2018","contents","Art. 163 treedt in werking vanaf het aanslagjaar 2018 (art. 23 en 24, progW 03.08.2016 - B.S. 16.08.2016, Numac: 2016003278)\n\nGeen vermeerdering is verschuldigd wanneer het ingevolge de artikelen 159 en 160 berekende bedrag ervan lager is dan 0,5 % van de belasting waarop zij is berekend of 50 euro (basisbedrag).","htmlContents","

Art. 163 treedt in werking vanaf het aanslagjaar 2018 (art. 23 en 24, progW 03.08.2016 - B.S. 16.08.2016, Numac: 2016003278)

Geen vermeerdering is verschuldigd wanneer het ingevolge de artikelen 159 en 160 berekende bedrag ervan lager is dan 0,5 % van de belasting waarop zij is berekend of 50 euro (basisbedrag).

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