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Art. 465 is van toepassing op de inkomsten die worden toegekend of betaalbaar gesteld vanaf 01.01.2013 (art. 91 en 96, 2de lid, progW 27.12.2012 - B.S. 31.12.2012; Numac: 2012021152)

In afwijking van artikel 464, mogen de agglomeraties en de gemeenten een aanvullende belasting vestigen op de personenbelasting (...).

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