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Art. 77 (opgeheven) treedt in werking op 31.12.2021 en is van toepassing vanaf aanslagjaar 2022 (art. 98 en 99, W 27.06.2021 - B.S. 30.06.2021; Numac: 2021021157; erratum B.S. 12.07.2021)

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