[{"_1":2,"_53":-5,"_54":-5},"loaderData",{"_3":4},"routes/_app.article.$id",{"_5":6,"_44":45,"_30":46,"_47":48,"_49":50,"_51":52,"_28":-7},"article",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_28":29,"_30":31,"_36":37,"_38":39,"_40":35,"_41":35,"_42":43},"id","cb3abd10-30cb-4678-9838-faff8509857c_1","articleId","cb3abd10-30cb-4678-9838-faff8509857c","title","Artikel 193, WIB 92","articleNumber","193","scope","AJ 1992","contents","Art. 193 is van toepassing met ingang van het aanslagjaar 1992 (art. 106, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\nDe in artikel 44, § 2, vermelde vrijstelling op verwezenlijkte meerwaarden op ongebouwde onroerende goederen van landbouw- of tuinbouwondernemingen is niet van toepassing.","htmlContents","

Art. 193 is van toepassing met ingang van het aanslagjaar 1992 (art. 106, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

De in artikel 44, § 2, vermelde vrijstelling op verwezenlijkte meerwaarden op ongebouwde onroerende goederen van landbouw- of tuinbouwondernemingen is niet van toepassing.

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