[{"_1":2,"_54":-5,"_55":-5},"loaderData",{"_3":4},"routes/_app.article.$id",{"_5":6,"_45":46,"_30":47,"_48":49,"_50":51,"_52":53,"_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":41,"_42":41,"_43":44},"id","d50bb5d5-91b5-488c-971c-769d8698276d_2","articleId","d50bb5d5-91b5-488c-971c-769d8698276d","title","Artikel 102bis, WIB 92","articleNumber","102bis","scope","2009-01-01","contents","Art. 102bis is van toepassing op de inkomsten die vanaf 01.01.2009 worden betaald of toegekend (art. 159, W 22.12.2008 - B.S. 29.12.2008; Numac: 2008021119 - err. B.S. 10.02.2009)\n\nDe in artikel 90, 12°, vermelde inkomsten worden in aanmerking genomen naar het aan de verkrijger werkelijk betaalde of toegekende bedrag, in voorkomend geval verhoogd met de bedrijfsvoorheffing en verminderd met 10 % forfaitaire kosten.","htmlContents","

Art. 102bis is van toepassing op de inkomsten die vanaf 01.01.2009 worden betaald of toegekend (art. 159, W 22.12.2008 - B.S. 29.12.2008; Numac: 2008021119 - err. B.S. 10.02.2009)

De in artikel 90, 12°, vermelde inkomsten worden in aanmerking genomen naar het aan de verkrijger werkelijk betaalde of toegekende bedrag, in voorkomend geval verhoogd met de bedrijfsvoorheffing en verminderd met 10 % forfaitaire kosten.

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