[{"_1":2,"_54":-5,"_55":-5},"loaderData",{"_3":4},"routes/_app.article.$id",{"_5":6,"_45":46,"_28":47,"_48":49,"_50":51,"_52":53,"_26":-7},"article",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_26":27,"_28":29,"_36":37,"_38":39,"_40":41,"_42":41,"_43":44},"id","fb44747b-175b-4023-a685-150aa243f66b_3","articleId","fb44747b-175b-4023-a685-150aa243f66b","title","Artikel 238, WIB 92","articleNumber","238","scope","2012-07-01","contents","Art. 238, enig lid, is van toepassing vanaf 01.07.2012 (art. 92 en 93, progW 22.06.2012 - B.S. 28.06.2012; Numac: 2012021092)\n\nVoor de toepassing van artikel 53, 2°, of artikel 198, § 1, 1°, wordt de belasting van niet-inwoners naar het geval gelijkgesteld met de personenbelasting of met de vennootschapsbelasting.","htmlContents","

Art. 238, enig lid, is van toepassing vanaf 01.07.2012 (art. 92 en 93, progW 22.06.2012 - B.S. 28.06.2012; Numac: 2012021092)

Voor de toepassing van artikel 53, 2°, of artikel 198, § 1, 1°, wordt de belasting van niet-inwoners naar het geval gelijkgesteld met de personenbelasting of met de vennootschapsbelasting.

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