[{"_1":2,"_55":-5,"_56":-5},"loaderData",{"_3":4},"routes/_app.article.$id",{"_5":6,"_47":48,"_28":49,"_50":51,"_52":53,"_54":-7,"_26":-7},"article",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_26":27,"_28":29,"_39":40,"_41":42,"_43":32,"_44":32,"_45":46},"id","e58f52f7-11ba-41da-b960-6bfb82c351ba_1","articleId","e58f52f7-11ba-41da-b960-6bfb82c351ba","title","Artikel 81bis, KB/WIB 92","articleNumber","81bis","scope","AJ 2007","contents","Art. 81bis is van toepassing vanaf het aanslagjaar 2007 (art. 16, KB 11.12.2006 - B.S. 18.12.2006; Numac: 2006003580)\n\nWat de in artikel 69, § 1, eerste lid, 2°, a, van het Wetboek van de inkomstenbelastingen 1992, vermelde octrooien betreft, moeten de belanghebbende belastingplichtigen de in artikel 81, 2°, vermelde opgave staven door dezelfde documenten als deze vastgelegd in artikel 47bis.","htmlContents","

\nArt. 81bis is van toepassing vanaf het aanslagjaar 2007 (art. 16, KB 11.12.2006 - B.S. 18.12.2006; Numac: 2006003580)

Wat de in artikel 69, § 1, eerste lid, 2°, a, van het Wetboek van de inkomstenbelastingen 1992, vermelde octrooien betreft, moeten de belanghebbende belastingplichtigen de in artikel 81, 2°, vermelde opgave staven door dezelfde documenten als deze vastgelegd in artikel 47bis.

","keywords",[23,24,25],"vennootschap","inkomstenbelasting","belastingkrediet","subjects",[],"references",[30,33,35,37],{"_7":10,"_31":32},"count",1,{"_7":34,"_31":32},"8809d4b1-74fd-4f4c-8724-99c41899c50f",{"_7":36,"_31":32},"94bba57d-d9bd-47c5-94aa-f9f09d6d669f",{"_7":38,"_31":32},"237dc70a-91c3-449a-bb2a-911b82813dea","source","KB/WIB92","sourceUrl","https://eservices.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/e58f52f7-11ba-41da-b960-6bfb82c351ba","version","versionCount","rank","209","versions",["P",48],["P",49],"referers",["P",51],"surroundings",["P",53],"discussion","actionData","errors"]