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Circulaire nr. Ci.RH.421/404.071 dd. 27.04.1989

Bull. nr. 684, pag. 1229

BIJZONDERE AANSLAG VEN.B.
Vrijstellingsvoorwaarden.

FUSIE VAN VENNOOTSCHAPPEN
Belastingvrije fusies.

Commentaar op art. 174 van de Programmawet van 30.12.1988.

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2023/C/98 over de vergoedingen voor verblijfkosten in België","97cd5f1c-dea8-4a6c-8c29-a0d2f42e5249","circulaire-2023-c-98-over-de-vergoedingen-voor-verblijfkosten-in-belgie",{"_10":81,"_7":82,"_34":35,"_13":83},"Aanschrijving nr. 2 dd. 03.01.1978","c05f1ec4-6145-4ee5-ba67-57e2464f4af2","aanschrijving-nr-2-dd-03-01-1978",{"_10":81,"_7":85,"_34":35,"_13":83},"d1e931ef-42f3-4153-a43a-f8bde8117f1c",{"_10":87,"_7":88,"_34":35,"_13":89},"Aanschrijving nr. 19 dd. 20.12.1976","70707d82-98a3-4460-a4ef-1a8d1c1e9dcc","aanschrijving-nr-19-dd-20-12-1976",{"_10":91,"_7":92,"_34":35,"_13":93},"Aanschrijving nr. 10 dd. 25.06.1976","1d43c768-13ff-40b6-ab97-39a9655fbb6d","aanschrijving-nr-10-dd-25-06-1976",{"_10":95,"_7":96,"_34":35,"_13":97},"Circulaire 979, addendum dd. 16.02.1976","a042dc02-bfe7-47bd-9389-81ffb859ff2d","circulaire-979-addendum-dd-16-02-1976",{"_10":99,"_7":100,"_34":35,"_13":101},"Circulaire nr. Ci.D.19/292.822 dd. 19.09.1977","5e74464e-ab96-4389-8d5c-213885c52654","circulaire-nr-ci-d-19-292-822-dd-19-09-1977",{"_10":103,"_7":104,"_34":35,"_13":105},"Oostenrijk - Circulaire Circ. 975 d.d. 18.12.1973","686a7852-ad6f-42f0-8cb9-4ca4108a6456","oostenrijk-circulaire-circ-975-d-d-18-12-1973",{"_10":107,"_7":108,"_34":35,"_13":109},"Aanschrijving nr. 17 dd. 29.06.1973","4069d381-1cc7-41d2-af95-5447547d409d","aanschrijving-nr-17-dd-29-06-1973",{"_10":111,"_7":112,"_34":35,"_13":113},"Circulaire nr. Ci.R9.USSR/433.344 dd. 28.10.1994","4c678523-d006-4d37-bb5b-ab3ba402c45a","circulaire-nr-ci-r9-ussr-433-344-dd-28-10-1994",{"_10":115,"_7":116,"_34":35,"_13":117},"Circulaire 2023/C/99 met FAQ over de fiscale vergroening van de mobiliteit op het vlak van de autofiscaliteit","29a26a2e-e1c0-4d36-bf5b-29798e5abc43","circulaire-2023-c-99-met-faq-over-de-fiscale-vergroening-van-de-mobiliteit-op-het-vlak-van-de-autofiscaliteit",{"_10":119,"_7":120,"_34":35,"_13":121},"Circulaire Ci.R.9 USA/255.902 dd. 29.12.1970","67e88870-bc4b-4706-b47f-e64c8c5fbb8c","circulaire-ci-r-9-usa-255-902-dd-29-12-1970",{"_10":123,"_7":124,"_34":35,"_13":125},"Circulaire nr. Ci.RH.241/292.938 dd. 28.07.1978","02b647e5-b4bb-45b0-8cd8-03c5b6c9d6bb","circulaire-nr-ci-rh-241-292-938-dd-28-07-1978",{"_10":127,"_7":128,"_34":35,"_13":129},"Aanschrijving nr. 88 dd. 15.12.1970","8a17df93-1fa4-4f70-9607-f8c1c1318c88","aanschrijving-nr-88-dd-15-12-1970",{"_10":131,"_7":132,"_34":35,"_13":133},"Aanschrijving nr. 78 dd. 24.11.1970","c2b4e910-01bf-4a51-982c-52730d04acae","aanschrijving-nr-78-dd-24-11-1970",{"_10":135,"_7":136,"_34":35,"_13":137},"Circulaire 2020/C/56 over de fiscale behandeling van de mobiliteitsvergoeding","c9f4af13-b309-4899-9708-efe3965a50cb","circulaire-2020-c-56-over-de-fiscale-behandeling-van-de-mobiliteitsvergoeding",{"_10":139,"_7":140,"_34":35,"_13":141},"Circulaire 2019/C/93 met betrekking tot de wijzigingen die werden aangebracht aan het Btw-Wetboek door de wet houdende diverse fiscale bepalingen 2019-I van 02.05.2019","8cbda534-32b6-4086-89a8-1d148765c25e","circulaire-2019-c-93-met-betrekking-tot-de-wijzigingen-die-werden-aangebracht-aan-het-btw-wetboek-door-de-wet-houdende-diverse-fiscale-bepalingen-2019-i-van-02-05-2019",{"_10":143,"_7":144,"_34":35,"_13":145},"Circulaire 2019/C/90 over de gemiddelde aanslagvoet","a36ee8d9-68a1-4875-80f1-b94f9ddfd7e5","circulaire-2019-c-90-over-de-gemiddelde-aanslagvoet",{"_10":147,"_7":148,"_34":35,"_13":149},"Circulaire 2019/C/83 over giften via online betaalplatformen","f1f73931-e8f1-47bc-a269-d20662693048","circulaire-2019-c-83-over-giften-via-online-betaalplatformen",{"_10":151,"_7":152,"_34":35,"_13":153},"Circulaire 2019/C/74 over de belastingvermindering voor premies van een rechtsbijstandsverzekering","776f988e-5eb3-450c-b0b5-66dd4ed35244","circulaire-2019-c-74-over-de-belastingvermindering-voor-premies-van-een-rechtsbijstandsverzekering",{"_10":155,"_7":156,"_34":35,"_13":157},"Circulaire 2019/C/58 over de belastingvermindering Tax shelter voor startende ondernemingen (start-up) – uitsluiting bedrijfsleiders","1c9a1dbe-2f39-4c59-809e-179c207218f1","circulaire-2019-c-58-over-de-belastingvermindering-tax-shelter-voor-startende-ondernemingen-start-up-uitsluiting-bedrijfsleiders",{"_10":159,"_7":160,"_34":35,"_13":161},"Circulaire 2019/C/59 over de belastingvermindering in de personenbelasting voor uitgaven verricht in het kader van een adoptieprocedure","e001cadb-a2b8-4d57-8130-496b494a3d8f","circulaire-2019-c-59-over-de-belastingvermindering-in-de-personenbelasting-voor-uitgaven-verricht-in-het-kader-van-een-adoptieprocedure",{"_10":163,"_7":164,"_34":35,"_13":165},"Circulaire 2019/C/31 betreffende het stelsel van algemene tariefpreferenties (opgeheven)","184eae89-72bd-4503-8d4f-2ad88f1805d1","circulaire-2019-c-31-betreffende-het-stelsel-van-algemene-tariefpreferenties-opgeheven",{"_10":167,"_7":168,"_34":35,"_13":169},"Circulaire 2019/C/33 betreffende de automatisering van de uitvoerbare titel inzake btw","351af39e-4aca-40ec-a46f-9968cc3c2d1f","circulaire-2019-c-33-betreffende-de-automatisering-van-de-uitvoerbare-titel-inzake-btw",{"_10":171,"_7":172,"_34":35,"_13":173},"Circulaire 2019/C/18 betreffende de belastingplicht van erkende ondernemingsloketten","491c5462-3592-466a-bcda-e1bf1dd30c75","circulaire-2019-c-18-betreffende-de-belastingplicht-van-erkende-ondernemingsloketten",{"_10":175,"_7":176,"_34":35,"_13":177},"Circulaire 2018/C/83 betreffende het Waals decreet van 13 december 2017 inzake successierechten","a82b5b9d-cd1c-422d-8105-77653e5d5199","circulaire-2018-c-83-betreffende-het-waals-decreet-van-13-december-2017-inzake-successierechten",{"_10":179,"_7":180,"_34":35,"_13":181},"Circulaire 2018/C/90 betreffende bindende tariefinlichtingen (BTI)","f294e4f5-43b7-48bc-81b1-1365f36c7517","circulaire-2018-c-90-betreffende-bindende-tariefinlichtingen-bti",{"_10":183,"_7":184,"_34":35,"_13":185},"Circulaire 2018/C/85 betreffende de nieuwe bepalingen aangaande de fiscale bemiddelingsdienst","c919c730-bd40-4d95-853a-d9253eb51f28","circulaire-2018-c-85-betreffende-de-nieuwe-bepalingen-aangaande-de-fiscale-bemiddelingsdienst",{"_10":187,"_7":188,"_34":35,"_13":189},"Circulaire 2018/C/71 over de wijzigingen in de aangifte in de personenbelasting van aanslagjaar 2018","19f4f55c-1a1e-4140-a9ef-290b28dfa8b1","circulaire-2018-c-71-over-de-wijzigingen-in-de-aangifte-in-de-personenbelasting-van-aanslagjaar-2018",{"_10":191,"_7":192,"_34":35,"_13":193},"Circulaire 2018/C/55 met betrekking tot de bepaling van het belastbaar roerend inkomen dat wordt toegekend door bepaalde instellingen voor collectieve belegging van het type ?obligaties?","a87e941e-11d8-4ae4-ba49-8d3ff8244a0b","circulaire-2018-c-55-met-betrekking-tot-de-bepaling-van-het-belastbaar-roerend-inkomen-dat-wordt-toegekend-door-bepaalde-instellingen-voor-collectieve-belegging-van-het-type-obligaties",{"_10":195,"_7":196,"_34":35,"_13":197},"ADDENDUM dd. 24.06.2009 aan de circulaire van 05.03.2009, nr. Ci.RH.241/595.309 (AOIF Nr. 12/2009)","e2f38bd4-cd74-4395-a4ff-6b7ddfcad9de","addendum-dd-24-06-2009-aan-de-circulaire-van-05-03-2009-nr-ci-rh-241-595-309-aoif-nr-12-2009",{"_10":199,"_7":200,"_34":35,"_13":201},"Circulaire 2018/C/46 betreffende de grensbedragen inzake aanvullende pensioenen","59de472f-dbf1-4f77-8b62-56b1290b34df","circulaire-2018-c-46-betreffende-de-grensbedragen-inzake-aanvullende-pensioenen",{"_10":203,"_7":204,"_34":35,"_13":205},"Circulaire 2025/C/72 over de terugbetaling van elektriciteitskosten door de werkgever voor het thuis opladen van een bedrijfswagen – maximaal vast tarief per kWh – eerste kwartaal 2026","3e61b05f-bbb6-4d6c-9619-1252af0548fd","circulaire-2025-c-72-over-de-terugbetaling-van-elektriciteitskosten-door-de-werkgever-voor-het-thuis-opladen-van-een-bedrijfswagen-maximaal-vast-tarief-per-kwh-eerste-kwartaal-2026",{"_10":207,"_7":208,"_34":35,"_13":209},"Circulaire 2026/C/4 over flexi-jobs","31de0666-f51f-4672-acdb-e7401f199b95","circulaire-2026-c-4-over-flexi-jobs",{"_10":211,"_7":212,"_34":35,"_13":213},"Circulaire 2025/C/44 betreffende een tolerantie voor de btw geheven over leveringen in het kader van de regeling afbraak en heropbouw van woningen vanaf 01.07.2025","bdd08a9c-40d3-44c8-868e-5c65d30ef506","circulaire-2025-c-44-betreffende-een-tolerantie-voor-de-btw-geheven-over-leveringen-in-het-kader-van-de-regeling-afbraak-en-heropbouw-van-woningen-vanaf-01-07-2025",{"_10":215,"_7":216,"_34":35,"_13":217},"Circulaire 2025/C/73 betreffende EORI (Economic Operators Registration and Identification – Registratie en identificatie van marktdeelnemers)","c8341046-08b9-4826-9ef7-d27095c74852","circulaire-2025-c-73-betreffende-eori-economic-operators-registration-and-identification-registratie-en-identificatie-van-marktdeelnemers",{"_10":219,"_7":220,"_34":35,"_13":221},"FAQ TILEA: taks op de inscheping van een luchtvaartuig (versie 2)","f0910505-ff5e-4279-bd47-e67b327a703f","faq-tilea-taks-op-de-inscheping-van-een-luchtvaartuig-versie-2",{"_10":223,"_7":224,"_34":35,"_13":225},"Circulaire 2025/C/36 betreffende zelfstandige kinderopvang","1c13bdf8-f4a9-468d-827a-cb3f23991b04","circulaire-2025-c-36-betreffende-zelfstandige-kinderopvang",{"_10":227,"_7":228,"_34":35,"_13":229},"Circulaire 2024/C/86 over de koopkrachtpremie","2c02b0f4-7c52-4e64-a2f3-219e4c78d8b1","circulaire-2024-c-86-over-de-koopkrachtpremie",{"_10":231,"_7":232,"_34":35,"_13":233},"13.12.2024 - Circulaire 2024/C/81 betreffende Definitieve Vrijstellingen – Goederen ingevoerd voor blinden en andere gehandicapten","3fce55cf-6da5-4076-8d02-0b26d45e2dec","13-12-2024-circulaire-2024-c-81-betreffende-definitieve-vrijstellingen-goederen-ingevoerd-voor-blinden-en-andere-gehandicapten",{"_10":235,"_7":236,"_34":35,"_13":237},"Circulaire 2024/C/54 met betrekking tot de wijzigingen aangebracht aan het Btw-Wetboek door de wet van 16.05.2024 houdende aanpassing van het bijzonder fiscaal strafrecht aan het nieuw Strafwetboek","d82e3786-a137-48f8-8777-a5ea6fb4fed5","circulaire-2024-c-54-met-betrekking-tot-de-wijzigingen-aangebracht-aan-het-btw-wetboek-door-de-wet-van-16-05-2024-houdende-aanpassing-van-het-bijzonder-fiscaal-strafrecht-aan-het-nieuw-strafwetboek",{"_10":239,"_7":240,"_34":35,"_13":241},"Circulaire 2024/C/66 over de bestrijding van hybride mismatches","7173cf7e-ad6d-40ac-a7c9-25b95ff70375","circulaire-2024-c-66-over-de-bestrijding-van-hybride-mismatches",{"_10":243,"_7":244,"_34":35,"_13":245},"Circulaire 2024/C/89 betreffende de overdracht van slapende tegoeden aan de Deposito- en Consignatiekas","9ed05ec6-7d9c-4ef4-9a8f-8d94080ebbb5","circulaire-2024-c-89-betreffende-de-overdracht-van-slapende-tegoeden-aan-de-deposito-en-consignatiekas",{"_10":247,"_7":248,"_34":35,"_13":249},"Circulaire 2024/C/57 over de herbeleggingstermijn van gedwongen meerwaarden in geval van herbelegging in een gebouwd onroerend goed, een vaartuig of een vliegtuig","7701246a-e569-4f02-a1ce-06afa0873ab0","circulaire-2024-c-57-over-de-herbeleggingstermijn-van-gedwongen-meerwaarden-in-geval-van-herbelegging-in-een-gebouwd-onroerend-goed-een-vaartuig-of-een-vliegtuig",{"_10":251,"_7":252,"_34":35,"_13":253},"18.10.2024 - Circulaire 2024/C/63 betreffende Douaneschuld","e9be1b72-66cd-4c55-904a-ba1d7a83ca66","18-10-2024-circulaire-2024-c-63-betreffende-douaneschuld",{"_10":255,"_7":256,"_34":35,"_13":257},"Circulaire 2024/C/51 over de vrijstelling van doorstorting van de bedrijfsvoorheffing voor gelegenheidsarbeiders in de sector van de fruit- en groenteteelt","bc832b9b-91b5-4516-83c7-c22aa3dcc1ba","circulaire-2024-c-51-over-de-vrijstelling-van-doorstorting-van-de-bedrijfsvoorheffing-voor-gelegenheidsarbeiders-in-de-sector-van-de-fruit-en-groenteteelt",{"_10":259,"_7":260,"_34":35,"_13":261},"Circulaire nr. Ci.RH.82/615.176 (AAFisc Nr. 19/2012) dd 08.05.2012","598ef067-c3ec-4054-ae73-546200e1f345","circulaire-nr-ci-rh-82-615-176-aafisc-nr-19-2012-dd-08-05-2012",{"_10":263,"_7":264,"_34":35,"_13":265},"ADDENDUM dd 10.10.2011 bij de circulaire nr. Ci.RH.332/583.327 (AOIF 42/2010) dd 20.5.2010","0b5d7fc7-523a-45b2-9538-a4b03994ade1","addendum-dd-10-10-2011-bij-de-circulaire-nr-ci-rh-332-583-327-aoif-42-2010-dd-20-5-2010",{"_10":267,"_7":268,"_34":35,"_13":269},"Circulaire nr. Ci.RH.242/612.521 (AAFisc Nr. 42/2011) dd 23.08.2011","732a6cde-c181-4a2c-a5bb-a6fdeeb0345b","circulaire-nr-ci-rh-242-612-521-aafisc-nr-42-2011-dd-23-08-2011",{"_10":271,"_7":272,"_34":35,"_13":273},"Circulare nr. Ci.RH.243/610.049 (AAFisc Nr. 25/2011) dd 11.05.2011","23f839c5-b559-48b6-b8ed-225ed424e817","circulare-nr-ci-rh-243-610-049-aafisc-nr-25-2011-dd-11-05-2011",{"_10":275,"_7":276,"_34":35,"_13":277},"Circulaire nr. Ci.RH.231/602.851 (AAFisc Nr. 2/2012) dd 10.01.2012","71b5d965-e5ae-43c6-88fb-faccf38c13f8","circulaire-nr-ci-rh-231-602-851-aafisc-nr-2-2012-dd-10-01-2012",{"_10":279,"_7":280,"_34":35,"_13":281},"Circulaire nr. Ci.RH.331/614.558 (AAFisc Nr. 8/2012) d.d 24.02.2012","0689af6f-d7c1-45b4-a255-3a7532be0e21","circulaire-nr-ci-rh-331-614-558-aafisc-nr-8-2012-d-d-24-02-2012",{"_10":283,"_7":284,"_34":35,"_13":285},"Circulaire nr. IR/IV-4/91.638 (AINV - 2/2009 AOIF 51/2009) dd. 10.11.2009","9ad59a85-b54e-4bb4-a4c5-46920f318baa","circulaire-nr-ir-iv-4-91-638-ainv-2-2009-aoif-51-2009-dd-10-11-2009",{"_10":287,"_7":288,"_34":35,"_13":289},"Circulaire nr. Ci.RH.231/607.572 (AAFisc Nr. 3/2012) dd 10.01.2012","90cd3723-a65b-4b19-890f-96ab47a62e90","circulaire-nr-ci-rh-231-607-572-aafisc-nr-3-2012-dd-10-01-2012",{"_10":291,"_7":292,"_34":35,"_13":293},"Circulaire nr. 8/2011 d.d. 28.10.2011","d75a4b23-cdfe-4a8b-aa7b-d850b038d837","circulaire-nr-8-2011-d-d-28-10-2011",{"_10":295,"_7":296,"_34":35,"_13":297},"Circulaire 2024/C/42 betreffende de ordonnantie van het Brussels Hoofdstedelijk Gewest van 6 juli 2023 tot wijziging van het Wetboek der successierechten en het Wetboek der registratie-, hypotheek- en griffierechten met het oog op het aanpassen van..","2ab9fb89-fc0d-4770-9111-adeb45079834","circulaire-2024-c-42-betreffende-de-ordonnantie-van-het-brussels-hoofdstedelijk-gewest-van-6-juli-2023-tot-wijziging-van-het-wetboek-der-successierechten-en-het-wetboek-der-registratie-hypotheek-en-griffierechten-met-het-oog-op-het-aanpassen-van",{"_10":299,"_7":300,"_34":35,"_13":301},"Circulaire nr. Ci.RH.242/612.802 (AAFisc Nr. 47/2011) dd 19.10.2011","0e5ac842-9144-4139-b8fc-de11bf7b2c8b","circulaire-nr-ci-rh-242-612-802-aafisc-nr-47-2011-dd-19-10-2011",{"_10":303,"_7":304,"_34":35,"_13":305},"Circulaire nr. Ci.RH.9/613.152 (AAFisc Nr. 49/2011) dd 28.11.2011","43f8b472-d513-4f6d-9329-5d6cbc393089","circulaire-nr-ci-rh-9-613-152-aafisc-nr-49-2011-dd-28-11-2011",{"_10":307,"_7":308,"_34":35,"_13":309},"Circulaire nr. 7/2011 dd. 19.09.2011","fd63b331-f8dc-4c97-b9eb-7840e8143821","circulaire-nr-7-2011-dd-19-09-2011",{"_10":311,"_7":312,"_34":35,"_13":313},"24.11.2010 - Belasting op de inverkeerstelling in het Waals Gewest. Invoering van een ecomalus","0dc77556-491e-4110-96aa-ba69f0302739","24-11-2010-belasting-op-de-inverkeerstelling-in-het-waals-gewest-invoering-van-een-ecomalus",{"_10":315,"_7":316,"_34":35,"_13":317},"Circulaire nr. 609.763 (AOIF Nr. 8/2011) en nr. IR/IV-4/92.864 (I&I Nr. 1/2011) dd. 07.02.2011","28993622-820b-4b9f-a13f-dbe2a5f84a0a","circulaire-nr-609-763-aoif-nr-8-2011-en-nr-ir-iv-4-92-864-i-i-nr-1-2011-dd-07-02-2011",{"_10":319,"_7":320,"_34":35,"_13":321},"Circulaire nr. 15/2010 d.d. 20.10.2010","f287fef5-3bd7-41e5-ba00-6ae6a08bdf09","circulaire-nr-15-2010-d-d-20-10-2010",{"_10":323,"_7":324,"_34":35,"_13":325},"Circulaire AFZ nr. 4/2010 dd 06.04.2010 - Addendum dd 06.04.2010 bij de Circulaire AOIF nr. Ci.R9.Div/577.956 dd 11.05.2006","4c5e2b24-fbef-4648-ad8d-d70e0a2fe8b8","circulaire-afz-nr-4-2010-dd-06-04-2010-addendum-dd-06-04-2010-bij-de-circulaire-aoif-nr-ci-r9-div-577-956-dd-11-05-2006",{"_10":327,"_7":328,"_34":35,"_13":329},"Circulaire nr. Ci.D.19/444.905 dd. 08.09.1993","789b6f1d-aa41-4dac-b017-832b06f7e016","circulaire-nr-ci-d-19-444-905-dd-08-09-1993",{"_10":331,"_7":332,"_34":35,"_13":333},"Circulaire nr. Ci.RH.241/602.978 (AOIF Nr. 17/2010) d.d 25.02.2010","36c9c2d2-2957-4182-9d6f-06b87bbd788c","circulaire-nr-ci-rh-241-602-978-aoif-nr-17-2010-d-d-25-02-2010",{"_10":335,"_7":336,"_34":35,"_13":337},"Circulaire nr. Ci.R 9/602.029 (AOIF Nr. 7/2010) d.d 27.01.2010","f51f2c2f-4f09-4c8c-be08-41f2eb6f3ce3","circulaire-nr-ci-r-9-602-029-aoif-nr-7-2010-d-d-27-01-2010",{"_10":339,"_7":340,"_34":35,"_13":341},"Addendum dd. 08.01.2010 bij de Circulaire nr. AFZ/2008-0408 (AFZ 17/2009) d.d. 17.12.2009","42762fc3-dfec-41fd-a6ec-f6dcdd0f4dfb","addendum-dd-08-01-2010-bij-de-circulaire-nr-afz-2008-0408-afz-17-2009-d-d-17-12-2009",{"_10":343,"_7":344,"_34":35,"_13":345},"Circulaire nr. Ci.RH.863/602.998 (AOIF Nr. 8/2010) dd 27.01.2010","37369508-3a5c-4202-a18a-ca2a7c2557bd","circulaire-nr-ci-rh-863-602-998-aoif-nr-8-2010-dd-27-01-2010",{"_10":347,"_7":348,"_34":35,"_13":349},"Circulaire nr. Ci.RH.241/601.872 (AOIF Nr. 2/2010) d.d 06.01.2010","77cb4875-d6cc-42c5-922a-1bfdb147865a","circulaire-nr-ci-rh-241-601-872-aoif-nr-2-2010-d-d-06-01-2010",{"_10":351,"_7":352,"_34":35,"_13":353},"Circulaire nr. Ci.RH.242/579.489 (AOIF Nr. 29/2009) d.d. 02.06.2009","e517cc54-aa4b-423e-885a-5f7fa59a66cd","circulaire-nr-ci-rh-242-579-489-aoif-nr-29-2009-d-d-02-06-2009",{"_10":355,"_7":356,"_34":35,"_13":357},"Circulaire nr. 9/2009 dd 12.05.2009","e23dbd09-52a4-4265-beb1-71495f18d83c","circulaire-nr-9-2009-dd-12-05-2009",{"_10":359,"_7":360,"_34":35,"_13":361},"Circulaire nr.Ci.RH.241/589.840 (AOIF Nr. 19/2009) d.d 22.04.2009","e08cfc97-6883-4f3a-b79c-d32c11e8ab61","circulaire-nr-ci-rh-241-589-840-aoif-nr-19-2009-d-d-22-04-2009",{"_10":363,"_7":364,"_34":35,"_13":365},"Circulaire nr. Ci.RH.421/586.810 (AOIF Nr. 20/2009) dd 22.04.2009","a49d230d-5d2b-4312-a7e2-0fc370560704","circulaire-nr-ci-rh-421-586-810-aoif-nr-20-2009-dd-22-04-2009",{"_10":367,"_7":368,"_34":35,"_13":369},"Circulaire nr. 6/2009 (AFZ nr. 3/2009) d.d. 07.04.2009","a5fc4f8d-a20f-493e-b731-dd124de375fb","circulaire-nr-6-2009-afz-nr-3-2009-d-d-07-04-2009",{"_10":371,"_7":372,"_34":35,"_13":373},"Circulaire nr. Ci.R.9 F/596.979 (AOIF Nr. 11/2009) dd. 05.03.2009","8d6d6963-2e78-48d8-ab38-0dd5db4a7fcb","circulaire-nr-ci-r-9-f-596-979-aoif-nr-11-2009-dd-05-03-2009",{"_10":375,"_7":376,"_34":35,"_13":377},"Circulaire nr. Ci.RH.82/595.639 (AOIF Nr. 8/2009) dd. 19.02.2009","7531d12a-74ab-4a8c-986a-18525de467f4","circulaire-nr-ci-rh-82-595-639-aoif-nr-8-2009-dd-19-02-2009",{"_10":379,"_7":380,"_34":35,"_13":381},"Circulaire nr. Ci.RH.243/588.458 (AOIF Nr. 6/2009) van 17.02.2009","5a06e563-730f-4b96-a8fe-7b6a2ad8132e","circulaire-nr-ci-rh-243-588-458-aoif-nr-6-2009-van-17-02-2009",{"_10":383,"_7":384,"_34":35,"_13":385},"Circulaire nr. 19/2003 d.d. 03.11.2003 (AFZ nr. 21/2003)","49b26663-5f8f-410f-9085-d0a9a6c82a5f","circulaire-nr-19-2003-d-d-03-11-2003-afz-nr-21-2003",{"_10":387,"_7":388,"_34":35,"_13":389},"Circulaire nr. Ci.RH.421/439.244 dd. 29.11.1993","78896078-b82f-41fd-b243-b3a1c9f57c57","circulaire-nr-ci-rh-421-439-244-dd-29-11-1993",{"_10":391,"_7":392,"_34":35,"_13":393},"Circulaire nr. Ci.R9.Div/449.830 van 08.04.1993","86eb4b5f-8ca5-447f-b0d6-c5df5a086bcf","circulaire-nr-ci-r9-div-449-830-van-08-04-1993",{"_10":395,"_7":396,"_34":35,"_13":397},"Aanschrijving nr. 10 dd. 01.06.1993","ac4c8baf-c47f-4c5d-b5cf-07620f78d066","aanschrijving-nr-10-dd-01-06-1993",{"_10":399,"_7":400,"_34":35,"_13":401},"Circulaire nr. Ci.RH.851/447.685 van 31.03.1993","7b9bc5d1-98fd-4bf5-85aa-ba77c8df8ebc","circulaire-nr-ci-rh-851-447-685-van-31-03-1993",{"_10":403,"_7":404,"_34":35,"_13":405},"Circulaire nr. Ci.RH.233/439.182 dd. 22.04.1993","a3f2674d-b01b-4a5d-96f8-7d30034a3572","circulaire-nr-ci-rh-233-439-182-dd-22-04-1993",{"_10":407,"_7":408,"_34":35,"_13":409},"Aanschrijving nr. 11 dd. 12.08.1992","2daf5def-0284-4c44-b6cd-50a5a744b8fd","aanschrijving-nr-11-dd-12-08-1992",{"_10":411,"_7":412,"_34":35,"_13":413},"Aanschrijving nr. 10 dd. 12.08.1992","a5b01201-0a1a-4076-988b-462a7f54e3b7","aanschrijving-nr-10-dd-12-08-1992",{"_10":415,"_7":416,"_34":35,"_13":417},"Circulaire nr. Ci.RH.81/439.496 dd. 27.07.1992","4487ca24-995b-4ddb-9072-26a236104d31","circulaire-nr-ci-rh-81-439-496-dd-27-07-1992",{"_10":419,"_7":420,"_34":35,"_13":421},"Circulaire nr. Ci.RH.9/579.277 (AOIF 38/2008) van 20.10.2008","042dc7f3-be0f-4b1f-84d1-5085ea6b606f","circulaire-nr-ci-rh-9-579-277-aoif-38-2008-van-20-10-2008",{"_10":423,"_7":424,"_34":35,"_13":425},"Circulaire nr. 12/2008 d.d. 28.10.2008","e66d1fef-bde8-4741-a972-ec906bfde83e","circulaire-nr-12-2008-d-d-28-10-2008",{"_10":427,"_7":428,"_34":35,"_13":429},"Circulaire nr. Cp.221.4/A/627.306 (AOIF 37/2008) dd. 14.10.2008","7d689743-b7f8-451a-9b5d-e8cf5407c59f","circulaire-nr-cp-221-4-a-627-306-aoif-37-2008-dd-14-10-2008",{"_10":431,"_7":432,"_34":35,"_13":433},"04.11.2008 - Omzendbrief VLABEL/2008.1 - Betreft : wijziging van de vrijstellingsregeling van onroerende voorheffing voor investeringen in nieuw materieel en nieuwe outillage (N)","647422a9-b80d-49c5-9658-87affb86ba87","04-11-2008-omzendbrief-vlabel-2008-1-betreft-wijziging-van-de-vrijstellingsregeling-van-onroerende-voorheffing-voor-investeringen-in-nieuw-materieel-en-nieuwe-outillage-n",{"_10":435,"_7":436,"_34":35,"_13":437},"Aanschrijving nr. 9 dd. 31.07.1992","124bc7c4-2e45-4272-b9d7-2526c648c081","aanschrijving-nr-9-dd-31-07-1992",{"_10":439,"_7":440,"_34":35,"_13":441},"Circulaire nr. AFC/01/2008-0009 (AFC nr. 16/2008) d.d. 07.10.2008","023215a4-c3e1-4e53-9fce-55b220487cb4","circulaire-nr-afc-01-2008-0009-afc-nr-16-2008-d-d-07-10-2008",{"_10":443,"_7":444,"_34":35,"_13":445},"Circulaire nr. Ci.D.19/416.334 16e afl. dd. 22.04.1991","65da180e-2584-4973-a928-6c0240e9f63b","circulaire-nr-ci-d-19-416-334-16e-afl-dd-22-04-1991",{"_10":447,"_7":448,"_34":35,"_13":449},"Aanschrijving nr. 7 d.d. 27.03.1991","8f68a237-902d-4bc9-b889-09c929d2f9d3","aanschrijving-nr-7-d-d-27-03-1991",{"_10":451,"_7":452,"_34":35,"_13":453},"Aanschrijving nr. 7 dd. 12.06.1974","17d4b713-91d9-4d49-9f08-d77a14088aa7","aanschrijving-nr-7-dd-12-06-1974",{"_10":455,"_7":456,"_34":35,"_13":457},"Circulaire nr. Ci.D19/581.607 d.d. 06.12.2006","c60bfec0-a812-4b64-9bb4-e594c4ae3371","circulaire-nr-ci-d19-581-607-d-d-06-12-2006",{"_10":459,"_7":460,"_34":35,"_13":461},"Aanschrijving nr. 20 dd. 24.09.1975","54256533-f830-46d8-b8d4-8860c062c9fc","aanschrijving-nr-20-dd-24-09-1975",{"_10":463,"_7":464,"_34":35,"_13":465},"Circulaire 974, addendum dd. 15.05.1975","682202b3-2373-4ec9-a970-e4042eb8cfcd","circulaire-974-addendum-dd-15-05-1975",{"_10":467,"_7":468,"_34":35,"_13":469},"Aanschrijving nr. 30 dd. 05.12.1975","0d3db5e0-5ba8-4af1-9307-ce26361cb35f","aanschrijving-nr-30-dd-05-12-1975",{"_10":471,"_7":472,"_34":35,"_13":473},"Circulaire nr. Ci.RH.241/268.529 dd. 19.09.1975","7e0b9cab-d080-4d34-8f77-543eda56acc2","circulaire-nr-ci-rh-241-268-529-dd-19-09-1975",{"_10":475,"_7":476,"_34":35,"_13":477},"Aanschrijving nr. 17 dd. 29.07.1975","f763cdab-0b81-4e68-834a-a0b5502f7638","aanschrijving-nr-17-dd-29-07-1975",{"_10":479,"_7":480,"_34":35,"_13":481},"Aanschrijving nr. 6 dd. 27.02.1975","5ca3809d-1999-4527-ba98-565df8c916ba","aanschrijving-nr-6-dd-27-02-1975",{"_10":483,"_7":484,"_34":35,"_13":485},"Ierland - Circulaire Circ. 979 d.d. 19.04.1974","06fe4fc6-e1e0-4a64-8f58-5000609a46b4","ierland-circulaire-circ-979-d-d-19-04-1974",{"_10":487,"_7":488,"_34":35,"_13":489},"Aanschrijving nr. 21 dd. 06.08.1973","369687fe-d495-41d4-a2bf-00f47ca03539","aanschrijving-nr-21-dd-06-08-1973",{"_10":491,"_7":492,"_34":35,"_13":493},"Aanschrijving nr. 24 dd. 30.08.1973","d9acb8f7-3cc3-4298-8225-9cda4c249f79","aanschrijving-nr-24-dd-30-08-1973",{"_10":495,"_7":496,"_34":35,"_13":497},"Aanschrijving nr. 29 dd. 12.10.1973","7d3278fe-1859-4e45-8de4-926d1a30fe67","aanschrijving-nr-29-dd-12-10-1973",{"_10":499,"_7":500,"_34":35,"_13":501},"Circulaire AAFisc Nr. 19/2014 (nr. Ci.RH.421/629.195) d.d. 16.05.2014","93e43635-89b1-44ba-9257-767358e48e7d","circulaire-aafisc-nr-19-2014-nr-ci-rh-421-629-195-d-d-16-05-2014",{"_10":503,"_7":504,"_34":35,"_13":505},"Addendum dd. 20.10.2016 aan de circulaire AAFisc nr. 28/2016 (nr. Ci.RH.421/630.175) dd. 19.09.2016","9b3d94a9-961e-41e6-9630-f2d388a94f9d","addendum-dd-20-10-2016-aan-de-circulaire-aafisc-nr-28-2016-nr-ci-rh-421-630-175-dd-19-09-2016",{"_10":507,"_7":508,"_34":35,"_13":509},"Circulaire AAFisc nr. 10/2014 (Nr. Ci.R9.Div/628.038) d.d. 27.02.2014","a394dc25-5eba-4f32-9b1c-a5905a043470","circulaire-aafisc-nr-10-2014-nr-ci-r9-div-628-038-d-d-27-02-2014",{"_10":511,"_7":512,"_34":35,"_13":513},"Circulaire AAFisc Nr. 28/2016 (nr. Ci.RH.421/630.175) dd. 19.09.2016","1f1a2946-3042-4aa4-9844-50c2e9bfb7e9","circulaire-aafisc-nr-28-2016-nr-ci-rh-421-630-175-dd-19-09-2016",{"_10":515,"_7":516,"_34":35,"_13":517},"Circulaire nr. Ci.RH.243/570.276 (AOIF 30/2005) dd. 27.07.2005","091e1459-fc2c-4eda-843f-3121e65680a0","circulaire-nr-ci-rh-243-570-276-aoif-30-2005-dd-27-07-2005",{"_10":519,"_7":520,"_34":35,"_13":521},"Italië - Circulaire Ci.R.9 It/359.349 dd. 24.12.1987","cb685932-eb77-41e6-9d21-ff1400260a87","italie-circulaire-ci-r-9-it-359-349-dd-24-12-1987",{"_10":523,"_7":524,"_34":35,"_13":525},"Circulaire AAFisc Nr. 50/2013 (E.T.124.537) dd. 29.11.2013","8782f2ec-d139-4623-a705-83aaf3b49c03","circulaire-aafisc-nr-50-2013-e-t-124-537-dd-29-11-2013",{"_10":527,"_7":528,"_34":35,"_13":529},"Circulaire nr. Ci.RH.241/534.514 (AOIF 17/2006) d.d. 11.05.2006","0dd4fd2b-8995-4440-bd40-b0f8a35eac05","circulaire-nr-ci-rh-241-534-514-aoif-17-2006-d-d-11-05-2006",{"_10":531,"_7":532,"_34":35,"_13":533},"Circulaire nr. 9/2012 d.d. 13.07.2012","6c93631b-3d02-48c1-b16b-fcfabcb2e53a","circulaire-nr-9-2012-d-d-13-07-2012",{"_10":535,"_7":536,"_34":35,"_13":537},"Circulaire nr. Ci.RH.82/437.375 dd. 31.01.1992","67b28e31-cc00-4374-8a55-e3278d7e6e8d","circulaire-nr-ci-rh-82-437-375-dd-31-01-1992",{"_10":539,"_7":540,"_34":35,"_13":541},"01.06.2013 - Omzendbrief D.I. 517.20 - D.D. 324.351","2da6f9ad-b0ef-4ab6-abb4-16f4089b44d0","01-06-2013-omzendbrief-d-i-517-20-d-d-324-351",{"_10":543,"_7":544,"_34":35,"_13":545},"Circulaire nr. 4/2016 d.d. 09.05.2016","5fdc944b-faad-4738-a861-af776482243d","circulaire-nr-4-2016-d-d-09-05-2016",{"_10":547,"_7":548,"_34":35,"_13":549},"Circulaire nr. Ci.RH.51/522.325 dd. 30.08.1999","5c772d16-cba0-4f9f-952a-9b9845d2722e","circulaire-nr-ci-rh-51-522-325-dd-30-08-1999",{"_10":551,"_7":552,"_34":35,"_13":553},"Verenigd Koninkrijk - Circulaire Ci.R.9.R.U/421.844 d.d. 14.09.1990","a38072b7-cbf3-4472-ae3c-c8cfb288eeae","verenigd-koninkrijk-circulaire-ci-r-9-r-u-421-844-d-d-14-09-1990",{"_10":555,"_7":556,"_34":35,"_13":557},"Circulaire nr. IR/I-1/73.526 (AINV 5/2005) dd. 25.08.2005","0545ff67-1007-4252-afc0-be47510cd2f7","circulaire-nr-ir-i-1-73-526-ainv-5-2005-dd-25-08-2005",{"_10":559,"_7":560,"_34":35,"_13":561},"Circulaire AAFisc Nr. 18/2014 (nr. Ci.RH.243/587.019) d.d. 13.05.2014","cb9658d9-93de-477a-a558-ae3f32170292","circulaire-aafisc-nr-18-2014-nr-ci-rh-243-587-019-d-d-13-05-2014",{"_10":563,"_7":564,"_34":35,"_13":565},"Circulaire nr. Ci.RH.243/546.426 (AOIF 12/2002) d.d. 29.04.2002","85ec0e33-519d-4c82-a20d-63e181ac95f3","circulaire-nr-ci-rh-243-546-426-aoif-12-2002-d-d-29-04-2002",{"_10":567,"_7":568,"_34":35,"_13":569},"Circulaire 2021/C/86 over het verenigingswerk (inkomstenjaar 2021)","91432b8e-ca4e-4401-89f8-48299ede3625","circulaire-2021-c-86-over-het-verenigingswerk-inkomstenjaar-2021",{"_10":571,"_7":572,"_34":35,"_13":573},"Circulaire 2025/C/45 betreffende de verificatie","0d07cac1-d8d9-4ef3-ada0-55dc135d9d15","circulaire-2025-c-45-betreffende-de-verificatie",{"_10":575,"_7":576,"_34":35,"_13":577},"Circulaire 2024/C/31 over de verhoging van de fiscale werkbonus","419b355d-f7f9-49f4-a5b1-ffbd98b6818a","circulaire-2024-c-31-over-de-verhoging-van-de-fiscale-werkbonus",{"_10":579,"_7":580,"_34":35,"_13":581},"Circulaire nr. Ci.RH.331/481.525 van 26.09.1996","09965196-b8ec-4da2-9cfc-e15db6cc0578","circulaire-nr-ci-rh-331-481-525-van-26-09-1996",{"_10":583,"_7":584,"_34":35,"_13":585},"Circulaire nr. Ci.RH.222/471.117 van 27.06.1995","676ab0a2-af3d-4cd1-bfd0-0e958dedcc6f","circulaire-nr-ci-rh-222-471-117-van-27-06-1995",{"_10":587,"_7":588,"_34":35,"_13":589},"Circulaire AAFisc Nr. 16/2014 (nr. Ci.RH.241/633.018) d.d. 18.04.2014","0b017d70-1600-4aa9-922f-b344a373c5ad","circulaire-aafisc-nr-16-2014-nr-ci-rh-241-633-018-d-d-18-04-2014",{"_10":591,"_7":592,"_34":35,"_13":593},"Circulaire nr. 5/2012 d.d. 23.05.2012","1874d3a1-50ce-45a0-b158-4f696358d4f7","circulaire-nr-5-2012-d-d-23-05-2012",{"_10":595,"_7":596,"_34":35,"_13":597},"Circulaire nr. Ci.RH.82/466.499 van 07.04.1995","7e07ff8f-f97a-476c-a75c-63b55af7e42d","circulaire-nr-ci-rh-82-466-499-van-07-04-1995",{"_10":599,"_7":600,"_34":35,"_13":601},"Aanschrijving nr. 1 dd. 02.01.1995","9822bd08-3bb2-4dfa-881f-493dff6bf469","aanschrijving-nr-1-dd-02-01-1995",{"_10":603,"_7":604,"_34":35,"_13":605},"Circulaire nr. Ci.RH.26/359.265 dd. 21.03.1986","5a304986-40f0-4585-bbd5-a139855ba5fb","circulaire-nr-ci-rh-26-359-265-dd-21-03-1986",{"_10":607,"_7":608,"_34":35,"_13":609},"Aanschrijving nr. 3 dd. 20.03.1986","9e06bea4-1c5f-4d04-8f5a-0c0c7643111e","aanschrijving-nr-3-dd-20-03-1986",{"_10":611,"_7":612,"_34":35,"_13":613},"Aanschrijving nr. 12 dd. 29.12.1986","daeb4153-4966-43e5-843e-f2d46acb380a","aanschrijving-nr-12-dd-29-12-1986",{"_10":615,"_7":616,"_34":35,"_13":617},"Circulaire nr. 4/2014 d.d. 11.02.2014","22259e61-0379-4087-a1a2-3b9e7141a59c","circulaire-nr-4-2014-d-d-11-02-2014",{"_10":619,"_7":620,"_34":35,"_13":621},"Aanschrijving nr. 81 d.d. 07.12.1970","2cf72513-f3c3-44ab-bb38-218befbaae0e","aanschrijving-nr-81-d-d-07-12-1970",{"_10":623,"_7":624,"_34":35,"_13":625},"Aanschrijving nr. 83 dd. 15.12.1970","9009f674-dbe3-469d-999f-f34455c05e48","aanschrijving-nr-83-dd-15-12-1970",{"_10":627,"_7":628,"_34":35,"_13":629},"Circulaire nr. 18/2002 d.d. 31.10.2002","6212348e-939c-44bc-95ba-397fe22f7d45","circulaire-nr-18-2002-d-d-31-10-2002",{"_10":631,"_7":632,"_34":35,"_13":633},"Aanschrijving nr. 8 dd. 31.08.1989","adb034b4-22f5-4fa0-adc3-97d604bfe1cf","aanschrijving-nr-8-dd-31-08-1989",{"_10":635,"_7":636,"_34":35,"_13":637},"Circulaire nr. Ci.RH.241/467.677 (AOIF 25/2002) d.d. 08.10.2002","499d5433-9f58-4a96-b12b-51374bd4229c","circulaire-nr-ci-rh-241-467-677-aoif-25-2002-d-d-08-10-2002",{"_10":639,"_7":640,"_34":35,"_13":641},"Circulaire nr. AFZ/INTERN.IB/ZUID-AFRIKA (96/0053) dd. 19.11.1999","7a460847-be3a-4ddf-9f3a-c95c4daa3ac8","circulaire-nr-afz-intern-ib-zuid-afrika-96-0053-dd-19-11-1999",{"_10":643,"_7":644,"_34":35,"_13":645},"Circulaire AKRED nr. 13/2002 d.d. 13.08.2002","3ba20645-c1fa-4ba9-919d-3f7c8d5c69e2","circulaire-akred-nr-13-2002-d-d-13-08-2002",{"_10":647,"_7":648,"_34":35,"_13":649},"Circulaire nr. Ci.RH.82/549.239 (AOIF 10/2002) van 12.04.2002","fdc559aa-1285-43cc-992c-5b0c299be056","circulaire-nr-ci-rh-82-549-239-aoif-10-2002-van-12-04-2002",{"_10":651,"_7":652,"_34":35,"_13":653},"Circulaire nr. Ci.D.28/549.523 (AOIF 11/2002) van 24.04.2002","08fb9188-473c-454c-91ec-c946ffaeaa11","circulaire-nr-ci-d-28-549-523-aoif-11-2002-van-24-04-2002",{"_10":655,"_7":656,"_34":35,"_13":657},"Aanschrijving nr. 18 dd. 12.11.1980","8728d884-785a-4e7b-9ec6-88267865f2c9","aanschrijving-nr-18-dd-12-11-1980",{"_10":659,"_7":660,"_34":35,"_13":661},"Aanschrijving nr. 6 dd. 10.03.1981","f9d56756-d036-4baf-8c0a-ee2ee119c63f","aanschrijving-nr-6-dd-10-03-1981",{"_10":663,"_7":664,"_34":35,"_13":665},"Circulaire AOIF Nr. 16/2008 (E.T.112.081) dd. 13.05.2008","1709a826-e02c-4ea7-afb7-abc4f40a0a36","circulaire-aoif-nr-16-2008-e-t-112-081-dd-13-05-2008",{"_10":667,"_7":668,"_34":35,"_13":669},"Circulaire nr. 1/2008 (AKRED) d.d. 13.02.2008","6a74a164-e6b0-4d45-afb0-12dae4fd7c6e","circulaire-nr-1-2008-akred-d-d-13-02-2008",{"_10":671,"_7":672,"_34":35,"_13":673},"Aanschrijving nr. 14 dd. 08.10.1976","b23f2f79-d2b6-4b41-a536-0f17ae62314f","aanschrijving-nr-14-dd-08-10-1976",{"_10":675,"_7":676,"_34":35,"_13":677},"Circulaire nr. Ci.RH.26/578.655 (AOIF 24/2006) dd. 14.06.2006","cc78f978-317b-4249-accd-6cab7c5abdf5","circulaire-nr-ci-rh-26-578-655-aoif-24-2006-dd-14-06-2006",{"_10":679,"_7":680,"_34":35,"_13":681},"Circulaire nr. AOIF 15/2004 (AINV 3/2004 - IR/IV-4/48.165 - E.T.100.223) dd. 10.03.2004","e3590eaf-52a6-4fd0-8815-2ec93e9df0a5","circulaire-nr-aoif-15-2004-ainv-3-2004-ir-iv-4-48-165-e-t-100-223-dd-10-03-2004",{"_10":683,"_7":684,"_34":35,"_13":685},"Circulaire nr. Ci.RH.233/460.065 dd. 21.11.1994","40399637-9bc3-4bbe-95d3-845f417828eb","circulaire-nr-ci-rh-233-460-065-dd-21-11-1994",{"_10":687,"_7":688,"_34":35,"_13":689},"Circulaire nr. Ci.RH.243/462.311 van 31.10.1994","8de68754-f2af-46c2-8772-7994bee10392","circulaire-nr-ci-rh-243-462-311-van-31-10-1994",{"_10":691,"_7":692,"_34":35,"_13":693},"Aanschrijving nr. 18 dd. 15.09.1994","21c18b21-bcea-4d19-bf3d-a4fb1a3de712","aanschrijving-nr-18-dd-15-09-1994",{"_10":695,"_7":696,"_34":35,"_13":697},"11.04.1994 - Omzendbrief D.I. 800.49 - D.C. 54.950","febfaeba-0faa-454f-8d5f-7149ab8662c4","11-04-1994-omzendbrief-d-i-800-49-d-c-54-950",{"_10":699,"_7":700,"_34":35,"_13":701},"Aanschrijving nr. 1 dd. 02.02.1994","6740710d-a2e9-401b-8b21-9a693037be37","aanschrijving-nr-1-dd-02-02-1994",{"_10":703,"_7":704,"_34":35,"_13":705},"Circulaire nr. Ci.D.19/416.334 dd. 23.04.1991","93c6f63d-92c9-427a-befc-ca63a1e001cc","circulaire-nr-ci-d-19-416-334-dd-23-04-1991",{"_10":707,"_7":708,"_34":35,"_13":709},"Japan - Circulaire Ci.R.Japan/392.052 dd. 07.06.1991","8da4229a-3f46-4946-8ed4-e124ce91583f","japan-circulaire-ci-r-japan-392-052-dd-07-06-1991",{"_10":711,"_7":712,"_34":35,"_13":713},"Circulaire nr. Ci.RH.51/423.818 dd. 16.04.1991","fd4e8247-fc9a-4823-9dcb-74838e00ddba","circulaire-nr-ci-rh-51-423-818-dd-16-04-1991",{"_10":715,"_7":716,"_34":35,"_13":717},"Circulaire 2019/C/73 betreffende de accijnstarieven voor energieproducten en elektriciteit sedert 1 januari 2002","b91925cd-fbba-4da5-8b9a-06974300ff1e","circulaire-2019-c-73-betreffende-de-accijnstarieven-voor-energieproducten-en-elektriciteit-sedert-1-januari-2002",{"_10":719,"_7":720,"_34":35,"_13":721},"Circulaire Ci.R.9.EUR/217.742 d.d. 26.03.1976","006e72c9-e7f8-43a6-a415-43ecde74234d","circulaire-ci-r-9-eur-217-742-d-d-26-03-1976",{"_10":723,"_7":724,"_34":35,"_13":725},"Aanschrijving nr. 5 dd. 10.03.1976","25a39387-0f67-46d2-95a2-6cb10cf6b0ad","aanschrijving-nr-5-dd-10-03-1976",{"_10":727,"_7":728,"_34":35,"_13":729},"Circulaire nr. Ci.RH.241/268.529 dd. 13.01.1976","07f0dca3-de36-4f27-90c8-7d7f778f35b7","circulaire-nr-ci-rh-241-268-529-dd-13-01-1976",{"_10":731,"_7":732,"_34":35,"_13":733},"Circulaire nr. Ci.RH.854/467.979 dd. 08.08.1995","bf388689-eca3-4c37-a893-cec87384675b","circulaire-nr-ci-rh-854-467-979-dd-08-08-1995",{"_10":735,"_7":736,"_34":35,"_13":737},"Malta - Circulaire Ci.R.9 GBY/283.726 dd. 13.07.1977","9aa4c1d0-7412-4edb-b1a8-77d96c63a0d2","malta-circulaire-ci-r-9-gby-283-726-dd-13-07-1977",{"_10":739,"_7":740,"_34":35,"_13":741},"Aanschrijving nr. 29 dd. 25.11.1975","30b33a25-2a09-4cf5-8c51-8237aa623aa1","aanschrijving-nr-29-dd-25-11-1975",{"_10":743,"_7":744,"_34":35,"_13":745},"Aanschrijving nr. 28 dd. 19.11.1975","f839ed16-97cd-48bc-8654-c55ab7b3eca9","aanschrijving-nr-28-dd-19-11-1975",{"_10":747,"_7":748,"_34":35,"_13":749},"Aanschrijving nr. 27 dd. 19.11.1975","599fb707-ef8b-44ab-8af8-5f0429554cd9","aanschrijving-nr-27-dd-19-11-1975",{"_10":751,"_7":752,"_34":35,"_13":753},"Circulaire 2023/C/87 over de fiscale vrijstelling van de relance-uren","c85f9628-cb65-4fca-9036-59ff72db1ddb","circulaire-2023-c-87-over-de-fiscale-vrijstelling-van-de-relance-uren",{"_10":755,"_7":756,"_34":35,"_13":757},"Circulaire 2023/C/86 over de wijziging van meerdere wetten met betrekking tot vrijgestelde overuren","5ac8d1cf-b3f3-4435-bd89-851c947f54da","circulaire-2023-c-86-over-de-wijziging-van-meerdere-wetten-met-betrekking-tot-vrijgestelde-overuren",{"_10":759,"_7":760,"_34":35,"_13":761},"Circulaire 2023/C/81 over de wijzigingen in de aangifte in de belasting van niet-inwoners (natuurlijke personen) van aanslagjaar 2023","9d045377-48ff-4afe-80c3-483cd6f0ff29","circulaire-2023-c-81-over-de-wijzigingen-in-de-aangifte-in-de-belasting-van-niet-inwoners-natuurlijke-personen-van-aanslagjaar-2023",{"_10":763,"_7":764,"_34":35,"_13":765},"Circulaire 2023/C/80 over de aftrekbaarheid van de taks op de inscheping van een luchtvaartuig als beroepskosten","88b16160-f9c4-41a0-b1e3-872cf3e32990","circulaire-2023-c-80-over-de-aftrekbaarheid-van-de-taks-op-de-inscheping-van-een-luchtvaartuig-als-beroepskosten",{"_10":767,"_7":768,"_34":35,"_13":769},"Circulaire 2023/C/76 over de nieuwe verworpen uitgaven in de VenB en de BNI/ven","5782640a-3e33-4876-af48-bca6dbd805fa","circulaire-2023-c-76-over-de-nieuwe-verworpen-uitgaven-in-de-venb-en-de-bni-ven",{"_10":771,"_7":772,"_34":35,"_13":773},"Circulaire 2023/C/104 betreffende de inschrijving in de administratie van de aangever (EIDR)","a75f9879-230a-4cf1-82c8-f9bdf9cf691f","circulaire-2023-c-104-betreffende-de-inschrijving-in-de-administratie-van-de-aangever-eidr",{"_10":775,"_7":776,"_34":35,"_13":777},"Circulaire 2023/ C/73 betreffende de invoer en uitvoer van zendingen met een geringe waarde in het kader van e-commerce","995ef76f-c1bb-40ff-a9bc-081f393f6bf3","circulaire-2023-c-73-betreffende-de-invoer-en-uitvoer-van-zendingen-met-een-geringe-waarde-in-het-kader-van-e-commerce",{"_10":779,"_7":780,"_34":35,"_13":781},"Circulaire 2023/C/74 betreffende de Brede Economische en Handelsovereenkomst (CETA) tussen de Europese Unie en Canada","17e49313-3982-4cff-bd0c-e9a794bf18ce","circulaire-2023-c-74-betreffende-de-brede-economische-en-handelsovereenkomst-ceta-tussen-de-europese-unie-en-canada",{"_10":783,"_7":784,"_34":35,"_13":785},"Circulaire 2023/C/65 FAQ verlaagd btw-tarief 6 % voor leveringen van elektriciteit, aardgas en warmte via warmtenetten vanaf 1 juli 2023 (Bijgewerkt)","d24988d0-202f-4734-83c4-082bbef18525","circulaire-2023-c-65-faq-verlaagd-btw-tarief-6-voor-leveringen-van-elektriciteit-aardgas-en-warmte-via-warmtenetten-vanaf-1-juli-2023-bijgewerkt",{"_10":787,"_7":788,"_34":35,"_13":789},"Circulaire 2020/C/6 aangaande de gunstige tariefbehandelingen","f7c0789f-65d4-4cdf-8088-5a5455f61a77","circulaire-2020-c-6-aangaande-de-gunstige-tariefbehandelingen",{"_10":791,"_7":792,"_34":35,"_13":793},"Circulaire 2023/C/69 over het belastingkrediet voor kinderen in fiscaal co-ouderschap","e4df4642-fa0f-4b96-aa47-2fe62a1ec5c1","circulaire-2023-c-69-over-het-belastingkrediet-voor-kinderen-in-fiscaal-co-ouderschap",{"_10":795,"_7":796,"_34":35,"_13":797},"Circulaire 2023/C/62 betreffende het Vereenvoudigd Tarief opgeheven","4ce0f77f-3331-4bfb-8712-7dd904e37279","circulaire-2023-c-62-betreffende-het-vereenvoudigd-tarief-opgeheven",{"_10":799,"_7":800,"_34":35,"_13":801},"Circulaire 2023/C/54 over de bedrijfsvoorheffing verschuldigd op de bezoldigingen voor studentenarbeid","07019bc7-9fde-4896-81fa-891bf7ca8a23","circulaire-2023-c-54-over-de-bedrijfsvoorheffing-verschuldigd-op-de-bezoldigingen-voor-studentenarbeid",{"_10":803,"_7":804,"_34":35,"_13":805},"Circulaire 2023/C/47 over de vergoedingen van vrijwillige ambulanciers","fc0fbf83-d1b8-47d5-8356-c45d187dba8e","circulaire-2023-c-47-over-de-vergoedingen-van-vrijwillige-ambulanciers",{"_10":807,"_7":808,"_34":35,"_13":809},"Circulaire 2023/C/43 over onderhoudsuitkeringen die fiscaal in aanmerking komen voor aftrekbaarheid en belastbaarheid","1e6de0c4-1375-4e6f-bad5-dcfb54739096","circulaire-2023-c-43-over-onderhoudsuitkeringen-die-fiscaal-in-aanmerking-komen-voor-aftrekbaarheid-en-belastbaarheid",{"_10":811,"_7":812,"_34":35,"_13":813},"Circulaire 2023/C/37 over vrijstelling van doorstorting van bedrijfsvoorheffing door erkende organisaties van werkgevers in het kader van havenarbeid","83c4e4f7-7bb0-45c7-ab94-c5369b62d88e","circulaire-2023-c-37-over-vrijstelling-van-doorstorting-van-bedrijfsvoorheffing-door-erkende-organisaties-van-werkgevers-in-het-kader-van-havenarbeid",{"_10":815,"_7":816,"_34":35,"_13":817},"Circulaire 2023/C/44 over de kilometervergoeding voor dienstverplaatsingen","d18ad0f1-ae31-45a4-92aa-68c3d74c8067","circulaire-2023-c-44-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":819,"_7":820,"_34":35,"_13":821},"Circulaire 2022/C/47 over de regeling houdende invoering van een bijzonder belastingstelsel voor ingekomen belastingplichtigen en ingekomen onderzoekers","7cf8da23-4ba1-46a8-a5a6-0935dba7db83","circulaire-2022-c-47-over-de-regeling-houdende-invoering-van-een-bijzonder-belastingstelsel-voor-ingekomen-belastingplichtigen-en-ingekomen-onderzoekers",{"_10":823,"_7":824,"_34":35,"_13":825},"Circulaire 2023/C/46 - FAQ over de verenigingsactiviteiten (vanaf inkomstenjaar 2022)","5c53fdac-df8a-4416-a72b-5f7e81d3a802","circulaire-2023-c-46-faq-over-de-verenigingsactiviteiten-vanaf-inkomstenjaar-2022",{"_10":827,"_7":828,"_34":35,"_13":829},"Circulaire AAFisc Nr. 41/2016 (nr. Ci.707.658) dd. 02.12.2016","a2297e57-a3a2-4a01-a261-37ee7d65b395","circulaire-aafisc-nr-41-2016-nr-ci-707-658-dd-02-12-2016",{"_10":831,"_7":832,"_34":35,"_13":833},"Circulaire 2017/C/3 betreffende het belastingkrediet voor lage activiteitsinkomsten van 23.01.2017","c7457a63-189b-4a5f-a885-0d275ee82369","circulaire-2017-c-3-betreffende-het-belastingkrediet-voor-lage-activiteitsinkomsten-van-23-01-2017",{"_10":835,"_7":836,"_34":35,"_13":837},"Circulaire 2017/C/1 betreffende de onroerende voorheffing van 09.01.2017","1bf94517-8150-41c5-8014-b1964742c0a9","circulaire-2017-c-1-betreffende-de-onroerende-voorheffing-van-09-01-2017",{"_10":839,"_7":840,"_34":35,"_13":841},"Circulaire 2023/C/42 over de persoon-aan-persoonverkoop van overtollige elektriciteit geproduceerd door een particulier","f938754f-f4e5-4105-8bae-c831af9d71c7","circulaire-2023-c-42-over-de-persoon-aan-persoonverkoop-van-overtollige-elektriciteit-geproduceerd-door-een-particulier",{"_10":843,"_7":844,"_34":35,"_13":845},"Circulaire AAFisc Nr. 42/2016 (nr. Ci.705.550) d.d. 09.12.2016","0f2c732b-7061-46a9-ba84-e3e3e8036827","circulaire-aafisc-nr-42-2016-nr-ci-705-550-d-d-09-12-2016",{"_10":847,"_7":848,"_34":35,"_13":849},"Circulaire AAFisc Nr. 40/2016 (nr. Ci.701.539) d.d. 02.12.2016","fda95389-94a3-45dd-bc89-794be8f3f7d4","circulaire-aafisc-nr-40-2016-nr-ci-701-539-d-d-02-12-2016",{"_10":851,"_7":852,"_34":35,"_13":853},"Circulaire AAFisc nr. 35/2016 (nr. Ci.707.296) dd. 23.11.2016","f98c596f-1d65-4898-a912-8c5cf5af8217","circulaire-aafisc-nr-35-2016-nr-ci-707-296-dd-23-11-2016",{"_10":855,"_7":856,"_34":35,"_13":857},"Circulaire AAFisc Nr. 38/2016 (nr. Ci.701.028) d.d. 21.11.2016","36755ba5-3135-46f0-8a48-58d6e4ddfce2","circulaire-aafisc-nr-38-2016-nr-ci-701-028-d-d-21-11-2016",{"_10":859,"_7":860,"_34":35,"_13":861},"Circulaire AAFisc Nr. 30/2016 (nr. Ci.707.214) d.d. 22.09.2016","9a647434-2ce8-4f8f-badb-96d03714ad4d","circulaire-aafisc-nr-30-2016-nr-ci-707-214-d-d-22-09-2016",{"_10":863,"_7":864,"_34":35,"_13":865},"Circulaire AAFisc Nr. 33/2016 (nr. E.T.124.747) dd. 08.11.2016","9be2a770-cc9d-4b27-871b-77e7f5845f23","circulaire-aafisc-nr-33-2016-nr-e-t-124-747-dd-08-11-2016",{"_10":867,"_7":868,"_34":35,"_13":869},"Circulaire AAFisc Nr. 25/2016 (nr. Ci.704.074) d.d. 01.07.2016","315ef634-4394-4ae6-ad4e-ed2149170236","circulaire-aafisc-nr-25-2016-nr-ci-704-074-d-d-01-07-2016",{"_10":871,"_7":872,"_34":35,"_13":873},"Circulaire nr. 7/2016 d.d. 24.08.2016","f847e491-c330-4990-a833-26cdc3686298","circulaire-nr-7-2016-d-d-24-08-2016",{"_10":875,"_7":876,"_34":35,"_13":877},"28.04.2016 - Omzendbrief D.I. 627 - D.T. 302.778","eeb0177b-775d-4040-a49c-95a5e630c0f8","28-04-2016-omzendbrief-d-i-627-d-t-302-778",{"_10":879,"_7":880,"_34":35,"_13":881},"Circulaire AAFisc Nr. 18/2016 (nr. Ci.701.947) dd. 15.06.2016","d3f42c8c-303b-49b9-8efa-5e3ac49cbb63","circulaire-aafisc-nr-18-2016-nr-ci-701-947-dd-15-06-2016",{"_10":883,"_7":884,"_34":35,"_13":885},"Circulaire AAFisc Nr. 20/2016 (nr. Ci.705.323) d.d. 27.06.2016","b28c453a-9c0b-43e6-9581-f6073e2517e6","circulaire-aafisc-nr-20-2016-nr-ci-705-323-d-d-27-06-2016",{"_10":887,"_7":888,"_34":35,"_13":889},"Circulaire nr. 3/2016 d.d. 11.04.2016","5adf1583-12a4-411e-96a2-ddd07bb7163c","circulaire-nr-3-2016-d-d-11-04-2016",{"_10":891,"_7":892,"_34":35,"_13":893},"Circulaire AAFisc Nr. 11/2016 (nr. Ci.704.998) dd. 05.04.2016 - Bijlage","b99afef1-bcb8-4cfe-8238-8551506b9017","circulaire-aafisc-nr-11-2016-nr-ci-704-998-dd-05-04-2016-bijlage",{"_10":895,"_7":896,"_34":35,"_13":897},"Circulaire AAFisc Nr. 12/2016 (nr. Ci.704.999) dd. 05.04.2016 - Bijlage","d970e157-b8cc-4428-932e-cf6a2a537382","circulaire-aafisc-nr-12-2016-nr-ci-704-999-dd-05-04-2016-bijlage",{"_10":899,"_7":900,"_34":35,"_13":901},"Circulaire AAFisc Nr. 5/2016 (nr. Ci.704.063) d.d. 03.02.2016","8918d113-6cdf-4dd8-8d54-5f2f40c6f94a","circulaire-aafisc-nr-5-2016-nr-ci-704-063-d-d-03-02-2016",{"_10":903,"_7":904,"_34":35,"_13":905},"Circulaire AAFisc Nr. 10/2016 (nr. Ci.700.544) dd. 04.04.2016","2e12f6a8-6cf2-4caf-95b7-81d0a3d14a92","circulaire-aafisc-nr-10-2016-nr-ci-700-544-dd-04-04-2016",{"_10":907,"_7":908,"_34":35,"_13":909},"Circulaire AAFisc Nr. 3/2016 (nr. Ci.RH.241/631.421) d.d. 19.01.2016","d436a4ca-7a18-486f-8a42-a371bceb19cd","circulaire-aafisc-nr-3-2016-nr-ci-rh-241-631-421-d-d-19-01-2016",{"_10":911,"_7":912,"_34":35,"_13":913},"Circulaire AAFisc Nr. 8/2016 (nr. Ci.703.816) van 04.03.2016","ed79334b-c4dd-413f-9a9e-749f63b6b958","circulaire-aafisc-nr-8-2016-nr-ci-703-816-van-04-03-2016",{"_10":915,"_7":916,"_34":35,"_13":917},"22.12.2015 - Omzendbrief van het Brussels Hoofdstedelijk Gewest betreffende de verwerving of vervreemding van een eigendomsrecht of van zakelijke rechten op onroerende goederen","816984dc-5e42-4788-ab4d-70d0cd908d69","22-12-2015-omzendbrief-van-het-brussels-hoofdstedelijk-gewest-betreffende-de-verwerving-of-vervreemding-van-een-eigendomsrecht-of-van-zakelijke-rechten-op-onroerende-goederen",{"_10":919,"_7":920,"_34":35,"_13":921},"Circulaire AAFisc Nr. 2/2016 (nr. Ci.703.684) d.d. 18.01.2016","4a24a0a6-0725-48d8-8fa2-7887360ca1ba","circulaire-aafisc-nr-2-2016-nr-ci-703-684-d-d-18-01-2016",{"_10":923,"_7":924,"_34":35,"_13":925},"Circulaire nr. 2/2016 dd. 02.02.2016","cd2b3053-f224-4deb-b7a6-14c4acfb4a95","circulaire-nr-2-2016-dd-02-02-2016",{"_10":927,"_7":928,"_34":35,"_13":929},"Circulaire AAFisc Nr. 41/2015 (nr. Ci.702.428) dd. 03.12.2015","0b44037d-49e7-4236-85bd-9384634c6445","circulaire-aafisc-nr-41-2015-nr-ci-702-428-dd-03-12-2015",{"_10":931,"_7":932,"_34":35,"_13":933},"Circulaire AAFisc Nr. 4/2016 (nr. Ci.RH.331/635.466) d.d. 29.01.2016","005beef8-db91-45f2-ad44-6bea071a09d8","circulaire-aafisc-nr-4-2016-nr-ci-rh-331-635-466-d-d-29-01-2016",{"_10":935,"_7":936,"_34":35,"_13":937},"Circulaire AAFisc Nr. 1/2016 (nr. Ci.703.111) d.d. 15.01.2016","1cb05598-5c88-49ac-97a8-b1c9b4f9cdbb","circulaire-aafisc-nr-1-2016-nr-ci-703-111-d-d-15-01-2016",{"_10":939,"_7":940,"_34":35,"_13":941},"Addendum dd. 07.12.2015 bij de Circulaire nr. Ci.RH.421/607.890 (AAFisc nr. 64/2010) en AFZ nr. 13/2010 d.d. 30/11/2010","475d5a9b-6489-46e2-bfaf-a7579e238ba1","addendum-dd-07-12-2015-bij-de-circulaire-nr-ci-rh-421-607-890-aafisc-nr-64-2010-en-afz-nr-13-2010-d-d-30-11-2010",{"_10":943,"_7":944,"_34":35,"_13":945},"Circulaire AAFisc nr. 23/2015 (nr. Ci.701.256) d.d. 03.06.2015","97c404b0-ea6f-4f49-81c5-0d6a5618ede5","circulaire-aafisc-nr-23-2015-nr-ci-701-256-d-d-03-06-2015",{"_10":947,"_7":948,"_34":35,"_13":949},"Circulaire AAFisc Nr. 22/2014 (nr. Ci.RH.231/633.479) dd. 12.06.2014 - Bijlage","4036d915-e558-4bd2-91d4-b5663f1b7989","circulaire-aafisc-nr-22-2014-nr-ci-rh-231-633-479-dd-12-06-2014-bijlage",{"_10":951,"_7":952,"_34":35,"_13":953},"Circulaire AAFisc Nr. 21/2015 (nr. Ci.700.824) dd. 01.06.2015","953e5ac4-a6bd-4477-aaaf-9fa0f1b01745","circulaire-aafisc-nr-21-2015-nr-ci-700-824-dd-01-06-2015",{"_10":955,"_7":956,"_34":35,"_13":957},"Circulaire AAFisc Nr. 37/2015 (nr. Ci.702.794) dd. 01.10.2015","937a972e-1ad5-4763-815d-326e14ae75b3","circulaire-aafisc-nr-37-2015-nr-ci-702-794-dd-01-10-2015",{"_10":959,"_7":960,"_34":35,"_13":961},"15.06.2015 - Omzendbrief D.I. 521.103 - D.D. 011.441","ae025ec6-8566-49b6-b0c1-d9f544a63927","15-06-2015-omzendbrief-d-i-521-103-d-d-011-441",{"_10":963,"_7":964,"_34":35,"_13":965},"Circulaire AAFisc Nr. 39/2015 (nr. 701.326) dd. 13.10.2015","61b185e5-c5af-4647-8efe-4fba40f01b54","circulaire-aafisc-nr-39-2015-nr-701-326-dd-13-10-2015",{"_10":967,"_7":968,"_34":35,"_13":969},"16.11.2015 - Omzendbrief D.I. 537.02 - D.D. 011.471","6058a1d9-6997-49e6-a3b9-099c213c273c","16-11-2015-omzendbrief-d-i-537-02-d-d-011-471",{"_10":971,"_7":972,"_34":35,"_13":973},"Circulaire AAFisc Nr. 34/2015 (nr. Ci.RH.241/634.124) d.d. 03.09.2015","8cf5b090-1155-4dfe-9f60-e102a4b9696d","circulaire-aafisc-nr-34-2015-nr-ci-rh-241-634-124-d-d-03-09-2015",{"_10":975,"_7":976,"_34":35,"_13":977},"Circulaire nr. Ci.RH.242/469.168 van 19.07.1995","96a9eda1-b1f5-4c08-85e1-bbb27c83a123","circulaire-nr-ci-rh-242-469-168-van-19-07-1995",{"_10":979,"_7":980,"_34":35,"_13":981},"Addendum d.d. 03.09.2015 bij de Circulaire nr. Ci.RH.421/607.890 (AAFisc nr. 64/2010) en AFZ nr. 13/2010 d.d. 30.11.2010","2fb50326-3bb9-4011-b53b-4cc4db708ff5","addendum-d-d-03-09-2015-bij-de-circulaire-nr-ci-rh-421-607-890-aafisc-nr-64-2010-en-afz-nr-13-2010-d-d-30-11-2010",{"_10":983,"_7":984,"_34":35,"_13":985},"Circulaire AAFisc Nr. 27/2015 (nr. Ci.RH.233/636.486) d.d. 15.06.2015","5cb9dfe3-5a53-4ceb-8eec-a13a89ec7f89","circulaire-aafisc-nr-27-2015-nr-ci-rh-233-636-486-d-d-15-06-2015",{"_10":987,"_7":988,"_34":35,"_13":989},"Circulaire AAFisc Nr. 20/2015 (nr. Ci.700.797) d.d. 29.05.2015","295dc373-aa19-41ee-9421-bf85ffeddf1a","circulaire-aafisc-nr-20-2015-nr-ci-700-797-d-d-29-05-2015",{"_10":991,"_7":992,"_34":35,"_13":993},"Circulaire AAFisc Nr. 26/2015 (nr. Ci.701.147) d.d. 11.06.2015","6f3b5bbd-850e-4b49-8b69-097278d72473","circulaire-aafisc-nr-26-2015-nr-ci-701-147-d-d-11-06-2015",{"_10":995,"_7":996,"_34":35,"_13":997},"01.10.2015 - Omzendbrief D.I. 537.02 - D.D. 277.560","9546dcf6-9a96-4f71-9117-d4d5e316dc21","01-10-2015-omzendbrief-d-i-537-02-d-d-277-560",{"_10":999,"_7":1000,"_34":35,"_13":1001},"Circulaire AAFisc Nr. 28/2015 (nr. 701.698) dd. 01.07.2015 - Bijlage","537bc101-5e2c-4337-be5e-1737d88fb677","circulaire-aafisc-nr-28-2015-nr-701-698-dd-01-07-2015-bijlage",{"_10":1003,"_7":1004,"_34":35,"_13":1005},"Circulaire nr. AFZ/2005-0772 (AFZ 12/2005) dd. 11.07.2005","900f79ca-5413-4e91-a964-bda50468dd58","circulaire-nr-afz-2005-0772-afz-12-2005-dd-11-07-2005",{"_10":1007,"_7":1008,"_34":35,"_13":1009},"Aanschrijving nr. 22 dd. 29.09.1975","e575680a-62b6-44e1-9689-28fc132d75b2","aanschrijving-nr-22-dd-29-09-1975",{"_10":1011,"_7":1012,"_34":35,"_13":1013},"Circulaire 2023/C/84 betreffende energieproducten en elektriciteit - opgeheven door Circulaire 2024/C/59","81bffef8-ad49-4d2a-ab06-25f6a62fa8ae","circulaire-2023-c-84-betreffende-energieproducten-en-elektriciteit-opgeheven-door-circulaire-2024-c-59",{"_10":1015,"_7":1016,"_34":35,"_13":1017},"Circulaire AAFisc Nr. 8/2015 (nr. Ci.RH.243/636.347) van 18.02.2015","53d08d0c-b9b1-4731-a49f-d8639c2b67f4","circulaire-aafisc-nr-8-2015-nr-ci-rh-243-636-347-van-18-02-2015",{"_10":1019,"_7":1020,"_34":35,"_13":1021},"Circulaire AAFisc Nr. 14/2015 (nr. Ci.700.718) dd. 02.04.2015 - Bijlage","cb596c84-f210-49a9-a8d5-48376cb155c4","circulaire-aafisc-nr-14-2015-nr-ci-700-718-dd-02-04-2015-bijlage",{"_10":1023,"_7":1024,"_34":35,"_13":1025},"Circulaire AAFisc Nr. 18/2015 (nr. Ci.D.28/635.754) d.d. 13.05.2015","9fc7d9e1-a568-4339-88bd-7b6d650c6283","circulaire-aafisc-nr-18-2015-nr-ci-d-28-635-754-d-d-13-05-2015",{"_10":1027,"_7":1028,"_34":35,"_13":1029},"Circulaire AAFisc Nr. 10/2015 (nr. Ci.RH.231/636.245) dd. 27.02.2015","8cb469d3-3182-4220-a07f-2b5b40896d27","circulaire-aafisc-nr-10-2015-nr-ci-rh-231-636-245-dd-27-02-2015",{"_10":1031,"_7":1032,"_34":35,"_13":1033},"Circulaire AAFisc Nr. 17/2015 (nr. Ci.RH.244/635.467) d.d. 08.05.2015","31b42083-5c5f-4094-a0a0-afbdc50192d9","circulaire-aafisc-nr-17-2015-nr-ci-rh-244-635-467-d-d-08-05-2015",{"_10":1035,"_7":1036,"_34":35,"_13":1037},"Circulaire AAFisc Nr. 5/2015 (nr. Ci.RH.233/634.435) dd. 02.02.2015","e24b1962-aa8d-4b63-ad2b-cedb77d1456d","circulaire-aafisc-nr-5-2015-nr-ci-rh-233-634-435-dd-02-02-2015",{"_10":1039,"_7":1040,"_34":35,"_13":1041},"Circulaire nr. 2/2015 d.d. 26.05.2015 (verbeterde versie)","08c87799-d371-433d-9a65-323dce190202","circulaire-nr-2-2015-d-d-26-05-2015-verbeterde-versie",{"_10":1043,"_7":1044,"_34":35,"_13":1045},"Circulaire AAFisc Nr. 3/2015 (nr. Ci.RH.222/636.390) d.d. 26.01.2015","7d0e8957-3ce6-4a61-81c4-ee7306d2bd71","circulaire-aafisc-nr-3-2015-nr-ci-rh-222-636-390-d-d-26-01-2015",{"_10":1047,"_7":1048,"_34":35,"_13":1049},"Circulaire nr. Ci.RH.243/563.402 (AOIF 32/2004) d.d. 03.08.2004","a1618930-b234-4922-b330-ce65ed30b796","circulaire-nr-ci-rh-243-563-402-aoif-32-2004-d-d-03-08-2004",{"_10":1051,"_7":1052,"_34":35,"_13":1053},"Circulaire AAFisc Nr. 7/2015 (nr. Ci.RH.331/636.173) d.d. 10.02.2015","133c18d2-f8cc-400c-992b-32959bacbc4a","circulaire-aafisc-nr-7-2015-nr-ci-rh-331-636-173-d-d-10-02-2015",{"_10":1055,"_7":1056,"_34":35,"_13":1057},"Circulaire AAFisc Nr. 12/2015 (nr. Ci.700.698) dd. 01.04.2015 - Bijlage","9408cfd6-d23d-4cd3-9565-2a420f523866","circulaire-aafisc-nr-12-2015-nr-ci-700-698-dd-01-04-2015-bijlage",{"_10":1059,"_7":1060,"_34":35,"_13":1061},"5de ADDENDUM dd. 09.12.2014 aan de circulaire AAFisc Nr. 19/2008 (nr. Ci.RH.243/589.859) dd. 29.05.2008","c9aea8f3-d07d-467c-9ccf-78f8abf23a62","5de-addendum-dd-09-12-2014-aan-de-circulaire-aafisc-nr-19-2008-nr-ci-rh-243-589-859-dd-29-05-2008",{"_10":1063,"_7":1064,"_34":35,"_13":1065},"Circulaire AAFisc Nr. 9/2015 (nr. Ci.RH.331/631.355) van 24.02.2015","dac889a3-c1e1-413c-bf16-602344e6df2e","circulaire-aafisc-nr-9-2015-nr-ci-rh-331-631-355-van-24-02-2015",{"_10":1067,"_7":1068,"_34":35,"_13":1069},"30.10.2014 - Omzendbrief FB/VLABEL/2014.1 - Wijziging van de vrijstellingsregeling van onroerende voorheffing voor investeringen in nieuw materieel en nieuwe outillage naar aanleiding van de invoering van een versnelde afbouwregeling","f8848e01-b172-458f-a5fc-38cdaa64cd0d","30-10-2014-omzendbrief-fb-vlabel-2014-1-wijziging-van-de-vrijstellingsregeling-van-onroerende-voorheffing-voor-investeringen-in-nieuw-materieel-en-nieuwe-outillage-naar-aanleiding-van-de-invoering-van-een-versnelde-afbouwregeling",{"_10":1071,"_7":1072,"_34":35,"_13":1073},"Circulaire nr. 17/2014 d.d. 19.11.2014","5f36d808-7ad5-4a7d-95e2-ff279f7fb753","circulaire-nr-17-2014-d-d-19-11-2014",{"_10":1075,"_7":1076,"_34":35,"_13":1077},"Circulaire nr. 1/2015 dd. 28.01.2015","0e82174d-7912-4756-934d-1b1b94c9d0bf","circulaire-nr-1-2015-dd-28-01-2015",{"_10":1079,"_7":1080,"_34":35,"_13":1081},"23.12.2014 - Omzendbrief 2014/2: Art. 3.17.0.0.2 van de Vlaamse Codex Fiscaliteit van 13 december 2013, zoals gewijzigd door het decreet van 19 december 2014 - Antimisbruikbepaling - Fiscaal misbruik - Toepassingsgevallen - Registratiebelasting en..","77dc6e83-879d-4827-9430-ee107d202185","23-12-2014-omzendbrief-2014-2-art-3-17-0-0-2-van-de-vlaamse-codex-fiscaliteit-van-13-december-2013-zoals-gewijzigd-door-het-decreet-van-19-december-2014-antimisbruikbepaling-fiscaal-misbruik-toepassingsgevallen-registratiebelasting-en",{"_10":1083,"_7":1084,"_34":35,"_13":1085},"Circulaire AAFisc Nr. 45/2014 (nr. Ci.RH.331/633.885) d.d. 02.12.2014","9910a7f0-a6ae-44f3-8df3-e013058a6408","circulaire-aafisc-nr-45-2014-nr-ci-rh-331-633-885-d-d-02-12-2014",{"_10":1087,"_7":1088,"_34":35,"_13":1089},"Circulaire AAFisc Nr. 44/2014 (nr. Ci.RH.331/633.091) d.d. 17.11.2014","3ac05241-0109-4ab8-884b-946c2b0de929","circulaire-aafisc-nr-44-2014-nr-ci-rh-331-633-091-d-d-17-11-2014",{"_10":1091,"_7":1092,"_34":35,"_13":1093},"Circulaire AAFisc Nr. 37/2014 (nr. Ci.RH.244/628.304) d.d. 09.09.2014","5f4c63fc-550f-4226-831f-de78602f11f8","circulaire-aafisc-nr-37-2014-nr-ci-rh-244-628-304-d-d-09-09-2014",{"_10":1095,"_7":1096,"_34":35,"_13":1097},"Circulaire AAFisc Nr. 39/2014 (nr. Ci.RH.241/633.255) van 13.10.2014","cb811cff-e19c-45aa-acd7-71c144be4f27","circulaire-aafisc-nr-39-2014-nr-ci-rh-241-633-255-van-13-10-2014",{"_10":1099,"_7":1100,"_34":35,"_13":1101},"Circulaire AAFisc Nr. 35/2014 (nr. Ci.RH.81/634.718) dd. 04.09.2014 - Bijlage 1","68331d4f-dadc-4abc-aa87-daba084a1350","circulaire-aafisc-nr-35-2014-nr-ci-rh-81-634-718-dd-04-09-2014-bijlage-1",{"_10":1103,"_7":1104,"_34":35,"_13":1105},"Circulaire AAFisc Nr. 41/2014 (nr. Ci.RH.241/633.888) d.d. 02.10.2014","28bbfeff-16b7-4a09-bd81-0f4a08c0bbbb","circulaire-aafisc-nr-41-2014-nr-ci-rh-241-633-888-d-d-02-10-2014",{"_10":1107,"_7":1108,"_34":35,"_13":1109},"Addendum dd. 18.11.2014 bij de circulaire AAFisc 36/2008 (nr. Ci.RH.421/574.945) dd. 09.10.2008","6900463c-6306-4455-a485-a15ea25d16aa","addendum-dd-18-11-2014-bij-de-circulaire-aafisc-36-2008-nr-ci-rh-421-574-945-dd-09-10-2008",{"_10":1111,"_7":1112,"_34":35,"_13":1113},"Circulaire nr. 11/2014 d.d. 29.08.2014","69af3b2b-889c-4094-8529-bc11aa7f1e04","circulaire-nr-11-2014-d-d-29-08-2014",{"_10":1115,"_7":1116,"_34":35,"_13":1117},"Circulaire AAFisc Nr. 35/2014 (nr. Ci.RH.81/634.718) dd. 04.09.2014","18c6fe2b-53d4-4e7f-9138-19ef9823d435","circulaire-aafisc-nr-35-2014-nr-ci-rh-81-634-718-dd-04-09-2014",{"_10":1119,"_7":1120,"_34":35,"_13":1121},"Circulaire AAFisc Nr. 29/2014 (nr. Ci.RH.331/633.424) d.d. 07.07.2014","a558b8e9-c671-4103-86d5-819ebbd5a993","circulaire-aafisc-nr-29-2014-nr-ci-rh-331-633-424-d-d-07-07-2014",{"_10":1123,"_7":1124,"_34":35,"_13":1125},"Circulaire AAFisc Nr. 28/2014 (nr. Ci.RH.233/632.229) d.d. 02.07.2014","3b98d81a-bc35-4350-8043-2b7ac5d62930","circulaire-aafisc-nr-28-2014-nr-ci-rh-233-632-229-d-d-02-07-2014",{"_10":1127,"_7":1128,"_34":35,"_13":1129},"Circulaire AAFisc Nr. 26/2014 (nr. Ci.RH.831/633.817/E.T. 126.407) d.d. 27.06.2014","e3c10b05-7c26-4f17-8d55-0ebbaabad6be","circulaire-aafisc-nr-26-2014-nr-ci-rh-831-633-817-e-t-126-407-d-d-27-06-2014",{"_10":1131,"_7":1132,"_34":35,"_13":1133},"Circulaire AAFisc Nr. 23/2014 (nr. Ci.RH.243/632.965) dd. 16.06.2014","ea10a00b-d5c8-4745-b3af-071e28432bd7","circulaire-aafisc-nr-23-2014-nr-ci-rh-243-632-965-dd-16-06-2014",{"_10":1135,"_7":1136,"_34":35,"_13":1137},"Circulaire AAFisc Nr. 22/2014 (nr. Ci.RH.231/633.479) dd. 12.06.2014","559fffbe-ba6f-4e78-995e-cef979efeb2e","circulaire-aafisc-nr-22-2014-nr-ci-rh-231-633-479-dd-12-06-2014",{"_10":1139,"_7":1140,"_34":35,"_13":1141},"Circulaire AAFisc Nr. 34/2014 (nr. E.T. 123.849) dd. 25.08.2014","0a6a16a7-c3ad-4b9f-86d3-522f3b89e46a","circulaire-aafisc-nr-34-2014-nr-e-t-123-849-dd-25-08-2014",{"_10":1143,"_7":1144,"_34":35,"_13":1145},"Circulaire AAFisc Nr. 17/2014 (nr. Ci.D.28/632.837) dd. 05.05.2014","5887f6d1-6611-4d4c-98a7-cc1bd72251fe","circulaire-aafisc-nr-17-2014-nr-ci-d-28-632-837-dd-05-05-2014",{"_10":1147,"_7":1148,"_34":35,"_13":1149},"13de addendum dd. 14.05.2014 bij de circulaire nr. Ci.RH.241/509.803 (AAFisc Nr. 8/2003 dd. 05.03.1999)","92c6ddb0-f7be-460e-b319-06ec818944d5","13de-addendum-dd-14-05-2014-bij-de-circulaire-nr-ci-rh-241-509-803-aafisc-nr-8-2003-dd-05-03-1999",{"_10":1151,"_7":1152,"_34":35,"_13":1153},"Circulaire nr. 6/2014 d.d. 27.02.2014","1afaa18c-1577-4eb9-93f9-8eb0a5285114","circulaire-nr-6-2014-d-d-27-02-2014",{"_10":1155,"_7":1156,"_34":35,"_13":1157},"Circulaire nr. 8/2014 (AFZ nr. 5/2014) d.d. 23.04.2014","9b3cf3f2-e014-4c29-b36c-e41560ba7e6e","circulaire-nr-8-2014-afz-nr-5-2014-d-d-23-04-2014",{"_10":1159,"_7":1160,"_34":35,"_13":1161},"Circulaire nr. Ci.RH.421/629.923 (AAFisc Nr. 52/2013) van 12.12.2013","255bfcec-a41c-4972-a11b-65c9d48bdb9a","circulaire-nr-ci-rh-421-629-923-aafisc-nr-52-2013-van-12-12-2013",{"_10":1163,"_7":1164,"_34":35,"_13":1165},"Circulaire nr. Ci.RH.222/631.783 (AAFisc Nr. 3/2014) d.d. 22.01.2014","73f25175-e51a-44cd-9911-e58a6b7ab236","circulaire-nr-ci-rh-222-631-783-aafisc-nr-3-2014-d-d-22-01-2014",{"_10":1167,"_7":1168,"_34":35,"_13":1169},"Circulaire nr. Ci.RH.331/629.869 (AAFisc Nr. 51/2013) d.d. 10.12.2013","d51215a3-23d8-4bfa-8f38-fac5f592612d","circulaire-nr-ci-rh-331-629-869-aafisc-nr-51-2013-d-d-10-12-2013",{"_10":1171,"_7":1172,"_34":35,"_13":1173},"Circulaire nr. Ci.RH.331/604.880 (AAFisc Nr. 1/2014) d.d. 07.01.2014","701cd4f1-bfd6-4eba-bdb3-38f0fb0bc53f","circulaire-nr-ci-rh-331-604-880-aafisc-nr-1-2014-d-d-07-01-2014",{"_10":1175,"_7":1176,"_34":35,"_13":1177},"Circulaire nr. Ci.R.9.AU/622.686 (AAFisc Nr. 49/2013) dd. 26.11.2013","cc3944ff-00e4-4d40-af33-51c69ba0fe22","circulaire-nr-ci-r-9-au-622-686-aafisc-nr-49-2013-dd-26-11-2013",{"_10":1179,"_7":1180,"_34":35,"_13":1181},"ADDENDUM dd. 13.11.2013 bij de circulaire nr. Ci.RH.233/629.295 (AAFisc Nr. 35/2013) dd. 01.10.2013","813325b7-b884-4163-9754-6f565b08856b","addendum-dd-13-11-2013-bij-de-circulaire-nr-ci-rh-233-629-295-aafisc-nr-35-2013-dd-01-10-2013",{"_10":1183,"_7":1184,"_34":35,"_13":1185},"Circulaire nr. Ci.RH.231/629.328 (AAFisc Nr. 41/2013) d.d. 25.10.2013","6818e07e-2122-40c0-a8b3-8cfffe92eea3","circulaire-nr-ci-rh-231-629-328-aafisc-nr-41-2013-d-d-25-10-2013",{"_10":1187,"_7":1188,"_34":35,"_13":1189},"Circulaire nr. Ci.RH.241/616.119 (AAFisc Nr. 45/2013) d.d. 05.11.2013","8b673047-8ca1-4749-b94a-48208102bb5b","circulaire-nr-ci-rh-241-616-119-aafisc-nr-45-2013-d-d-05-11-2013",{"_10":1191,"_7":1192,"_34":35,"_13":1193},"Circulaire nr. 10/2013 d.d. 13.11.2013","20079d26-cb43-4c2c-abc7-9ff00710d069","circulaire-nr-10-2013-d-d-13-11-2013",{"_10":1195,"_7":1196,"_34":35,"_13":1197},"ADDENDUM dd. 07.10.2013 aan de circulaire nr. Ci.RH.244/613.502 (AAFisc Nr. 35/2012) dd. 12.11.2012","94964b35-92c4-489f-b1b0-40eefdd4f510","addendum-dd-07-10-2013-aan-de-circulaire-nr-ci-rh-244-613-502-aafisc-nr-35-2012-dd-12-11-2012",{"_10":1199,"_7":1200,"_34":35,"_13":1201},"Circulaire nr. Ci.A.41/627.535 (AAFisc Nr. 28/2013) dd. 11.07.2013","4f78ed89-155c-4420-bee2-73ce6c0ead34","circulaire-nr-ci-a-41-627-535-aafisc-nr-28-2013-dd-11-07-2013",{"_10":1203,"_7":1204,"_34":35,"_13":1205},"2de ADDENDUM dd. 03.10.2013 aan de circulaire nr. Ci.RH.332/603.299 (AOIF nr. 69/2010) dd. 29.11.2010","c0aea808-b897-4213-9e28-31dd403a539b","2de-addendum-dd-03-10-2013-aan-de-circulaire-nr-ci-rh-332-603-299-aoif-nr-69-2010-dd-29-11-2010",{"_10":1207,"_7":1208,"_34":35,"_13":1209},"Circulaire nr. 7/2013 d.d. 23.09.2013","ef116e43-23e1-426b-90ee-1b4fe884dd5e","circulaire-nr-7-2013-d-d-23-09-2013",{"_10":1211,"_7":1212,"_34":35,"_13":1213},"Circulaire nr. Ci.RH.233/625.237 (AAFisc Nr. 31/2013) d.d. 25.07.2013","94d71962-bd29-41c0-b8fb-c635d49ae36e","circulaire-nr-ci-rh-233-625-237-aafisc-nr-31-2013-d-d-25-07-2013",{"_10":1215,"_7":1216,"_34":35,"_13":1217},"08.08.2013 - Omzendbrief D.I. 580.11 - D.D. 325.851","715a4a68-9383-41bd-adf2-0a54595f1374","08-08-2013-omzendbrief-d-i-580-11-d-d-325-851",{"_10":1219,"_7":1220,"_34":35,"_13":1221},"Circulaire nr. Ci.RH.233/628.778 (AAFisc Nr. 36/2013) d.d. 08.10.2013","cc62d53c-83f0-452a-ac33-621b5bd820d4","circulaire-nr-ci-rh-233-628-778-aafisc-nr-36-2013-d-d-08-10-2013",{"_10":1223,"_7":1224,"_34":35,"_13":1225},"Circulaire nr. Ci.RH.842/629.821 (AAFisc Nr. 33/2013) d.d. 04.09.2013","dc4bb58c-a858-4e2d-afbe-7968f9e6760f","circulaire-nr-ci-rh-842-629-821-aafisc-nr-33-2013-d-d-04-09-2013",{"_10":1227,"_7":1228,"_34":35,"_13":1229},"Circulaire nr. 9/2013 d.d. 31.07.2013","4bc6125f-2538-4fd2-84fa-241d37343a45","circulaire-nr-9-2013-d-d-31-07-2013",{"_10":1231,"_7":1232,"_34":35,"_13":1233},"Circulaire nr. E.T. 124.747 (AaFisc Nr. 43/2013) dd. 23.10.2013","1c092c9c-a0be-469e-96d7-7a2dfb57129f","circulaire-nr-e-t-124-747-aafisc-nr-43-2013-dd-23-10-2013",{"_10":1235,"_7":1236,"_34":35,"_13":1237},"Circulaire AAFisc nr. 25/2013 d.d. 27.06.2013 (E.T.123.777)","6398f020-5ab2-41a8-a21d-3d32ca8d2166","circulaire-aafisc-nr-25-2013-d-d-27-06-2013-e-t-123-777",{"_10":1239,"_7":1240,"_34":35,"_13":1241},"Circulaire nr. Ci.RH.233/609.568 (AAFisc Nr. 26/2013) dd. 28.06.2013","4a9ec497-0106-452f-a7fc-8bf327d4cf9c","circulaire-nr-ci-rh-233-609-568-aafisc-nr-26-2013-dd-28-06-2013",{"_10":1243,"_7":1244,"_34":35,"_13":1245},"Aanschrijving nr. 22 (E.T.675.5) dd. 21.08.2002","796f6b8f-9dbb-4937-bbea-04411a59fb39","aanschrijving-nr-22-e-t-675-5-dd-21-08-2002",{"_10":1247,"_7":1248,"_34":35,"_13":1249},"Circulaire nr. 8/2013 d.d. 25.06.2013","728b0fb7-00f7-4356-8487-02d3b48a94d6","circulaire-nr-8-2013-d-d-25-06-2013",{"_10":1251,"_7":1252,"_34":35,"_13":1253},"Circulaire AAFisc Nr. 21/2013 dd. 30.05.2013 (Ci.RH.81/627.190 en E.T.124.229)","9df22288-0c12-4bcd-9eba-4b1bc4f4aab0","circulaire-aafisc-nr-21-2013-dd-30-05-2013-ci-rh-81-627-190-en-e-t-124-229",{"_10":1255,"_7":1256,"_34":35,"_13":1257},"Circulaire nr. Ci.RH.82/625.425 (AAFisc Nr. 23/2013) d.d. 18.06.2013","69c11ff5-da97-4fe2-989d-ee23fa7b35e8","circulaire-nr-ci-rh-82-625-425-aafisc-nr-23-2013-d-d-18-06-2013",{"_10":1259,"_7":1260,"_34":35,"_13":1261},"Circulaire nr. 6/2013 d.d. 28.05.2013","e474bb4d-b9df-4f6b-84e8-262dd10374e6","circulaire-nr-6-2013-d-d-28-05-2013",{"_10":1263,"_7":1264,"_34":35,"_13":1265},"Circulaire nr. Ci.RH.243/626.562 (AAFisc Nr. 14/2013) d.d. 25.04.2013","283df28c-d9b6-4da8-ae5d-fa5d4773d826","circulaire-nr-ci-rh-243-626-562-aafisc-nr-14-2013-d-d-25-04-2013",{"_10":1267,"_7":1268,"_34":35,"_13":1269},"Circulaire 2017/C/49 betreffende de 'Chèque Habitat' (Wooncheque)","6a9e1b3e-a91c-469d-9371-b209e170258d","circulaire-2017-c-49-betreffende-de-cheque-habitat-wooncheque",{"_10":1271,"_7":1272,"_34":35,"_13":1273},"Circulaire nr. Ci.RH.81/626.947 (AAFisc Nr. 15/2013) d.d. 25.04.2013","9e19b322-5a38-4978-bb3e-5433cbb52107","circulaire-nr-ci-rh-81-626-947-aafisc-nr-15-2013-d-d-25-04-2013",{"_10":1275,"_7":1276,"_34":35,"_13":1277},"Circulaire nr. Ci.RH.243/624.279 (AAFisc Nr. 17/2013) d.d. 02.05.2013","af0ef843-7f4d-402f-bb20-11ef41cef44f","circulaire-nr-ci-rh-243-624-279-aafisc-nr-17-2013-d-d-02-05-2013",{"_10":1279,"_7":1280,"_34":35,"_13":1281},"Circulaire nr. 4/2013 dd. 28.03.2013","22395f49-e133-46cc-a42f-1bb9ddbd355f","circulaire-nr-4-2013-dd-28-03-2013",{"_10":1283,"_7":1284,"_34":35,"_13":1285},"Circulaire nr. Ci.RH.26/614.524 (AAFisc Nr. 10/2013) d.d. 04.03.2013","0c093b5f-a9ef-4e9c-9d2a-7aeac4dba439","circulaire-nr-ci-rh-26-614-524-aafisc-nr-10-2013-d-d-04-03-2013",{"_10":1287,"_7":1288,"_34":35,"_13":1289},"Circulaire nr. Ci.RH.331/623.659 (AAFisc Nr. 4/2013) d.d. 25.01.2013","acfbcb3a-8cd4-4765-92bc-c58dbd6b8338","circulaire-nr-ci-rh-331-623-659-aafisc-nr-4-2013-d-d-25-01-2013",{"_10":1291,"_7":1292,"_34":35,"_13":1293},"Circulaire nr. 3/2013 d.d. 18.03.2013","452b635b-3b89-4e29-88fa-e38312defb55","circulaire-nr-3-2013-d-d-18-03-2013",{"_10":1295,"_7":1296,"_34":35,"_13":1297},"Circulaire nr. Ci.RH.241/620.842 (AAFisc Nr. 9/2013) d.d. 25.02.2013","8d3d9466-b6bf-443d-9995-5f39411208a5","circulaire-nr-ci-rh-241-620-842-aafisc-nr-9-2013-d-d-25-02-2013",{"_10":1299,"_7":1300,"_34":35,"_13":1301},"Circulaire nr. 2/2013 d.d. 19.02.2013","5e53c238-d1f9-45d0-b34f-87ed03d49e1d","circulaire-nr-2-2013-d-d-19-02-2013",{"_10":1303,"_7":1304,"_34":35,"_13":1305},"Circulaire nr. Ci.RH.421/620.779 (AAFisc Nr. 19/2013) dd. 21.05.2013","1ebdd447-def9-49eb-9415-136c2dfcbf7a","circulaire-nr-ci-rh-421-620-779-aafisc-nr-19-2013-dd-21-05-2013",{"_10":1307,"_7":1308,"_34":35,"_13":1309},"Circulaire nr. Ci.RH.331/617.028 (AAFisc Nr. 2/2013) d.d. 18.01.2013","b37957d9-3830-4cec-ae61-5219037f810f","circulaire-nr-ci-rh-331-617-028-aafisc-nr-2-2013-d-d-18-01-2013",{"_10":1311,"_7":1312,"_34":35,"_13":1313},"Circulaire 2020/C/156 betreffende de toetreding van het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland tot de Overeenkomst van 20 mei 1987","91d48afb-cf38-40f0-b894-7f97bc37c1b0","circulaire-2020-c-156-betreffende-de-toetreding-van-het-verenigd-koninkrijk-van-groot-brittannie-en-noord-ierland-tot-de-overeenkomst-van-20-mei-1987",{"_10":1315,"_7":1316,"_34":35,"_13":1317},"Circulaire nr. Ci.RH.231/618.520 (AAFisc Nr. 33/2012) 26.10.2012","86415664-e28f-4535-9db4-3f0c0aaa68a5","circulaire-nr-ci-rh-231-618-520-aafisc-nr-33-2012-26-10-2012",{"_10":1319,"_7":1320,"_34":35,"_13":1321},"ADDENDUM dd. 14.12.2012 bij de circulaire nr. Ci.RH.331/594.501 (AAFisc Nr. 65/2010) dd. 25.10.2010","03708399-b057-46fa-962e-4cdb4c542506","addendum-dd-14-12-2012-bij-de-circulaire-nr-ci-rh-331-594-501-aafisc-nr-65-2010-dd-25-10-2010",{"_10":1323,"_7":1324,"_34":35,"_13":1325},"Circulaire nr. Ci.RH.241/620.804 (AAFisc Nr. 37/2012) d.d. 30.11.2012","427ed7ca-504c-4ad5-9eac-28c42ced836a","circulaire-nr-ci-rh-241-620-804-aafisc-nr-37-2012-d-d-30-11-2012",{"_10":1327,"_7":1328,"_34":35,"_13":1329},"Circulaire AAFisc Nr. 34/2012 (E.T.99.377), dd. 29.10.2012","fe6dc411-47ed-48a5-8e1a-2d30dbb9c811","circulaire-aafisc-nr-34-2012-e-t-99-377-dd-29-10-2012",{"_10":1331,"_7":1332,"_34":35,"_13":1333},"Circulaire nr. Ci.RH.231/620.626 (AAFisc Nr. 38/2012) d.d. 03.12.2012","5cc80378-c5b2-449b-8196-e6a45ab625d7","circulaire-nr-ci-rh-231-620-626-aafisc-nr-38-2012-d-d-03-12-2012",{"_10":1335,"_7":1336,"_34":35,"_13":1337},"Circulaire nr. 12/2012 d.d. 22.11.2012","1df00339-39eb-445c-b63b-9e5cd99f30bb","circulaire-nr-12-2012-d-d-22-11-2012",{"_10":1339,"_7":1340,"_34":35,"_13":1341},"Circulaire AAFisc Nr. 36/2012 (E.T.123.129), dd. 27.11.2012","f1cbd902-6adb-46da-8ddf-7d50eee4a21c","circulaire-aafisc-nr-36-2012-e-t-123-129-dd-27-11-2012",{"_10":1343,"_7":1344,"_34":35,"_13":1345},"Circulaire AFZ nr. 02/2013 dd 23/01/2013 (AFZ/2011-0272) (bijlage 3)","48c7d9ba-6cbe-4f8c-9ef1-1a25006de3b4","circulaire-afz-nr-02-2013-dd-23-01-2013-afz-2011-0272-bijlage-3",{"_10":1347,"_7":1348,"_34":35,"_13":1349},"Circulaire nr. AOIF 29/2003 (E.T.105.428) dd. 06.11.2003","5ab6aa50-87f8-4710-a939-989ddf85bb85","circulaire-nr-aoif-29-2003-e-t-105-428-dd-06-11-2003",{"_10":1351,"_7":1352,"_34":35,"_13":1353},"Circulaire nr. Ci.RH.241/542.264 (AOIF 8/2002) dd. 19.03.2002","cb16e5d7-3b14-4776-b0b4-d957dea4ab19","circulaire-nr-ci-rh-241-542-264-aoif-8-2002-dd-19-03-2002",{"_10":1355,"_7":1356,"_34":35,"_13":1357},"Circulaire nr. 11/2012 d.d. 22.10.2012","f0ab739e-ae26-4292-a933-ebc681ec6e33","circulaire-nr-11-2012-d-d-22-10-2012",{"_10":1359,"_7":1360,"_34":35,"_13":1361},"Circulaire nr. 10/2012 d.d. 18.10.2012","f2f8fc85-0613-46b3-98ae-9bedb0cea96b","circulaire-nr-10-2012-d-d-18-10-2012",{"_10":1363,"_7":1364,"_34":35,"_13":1365},"Circulaire nr. Ci.RH.241/617.157 (AAFisc Nr. 32/2012) d.d. 17.10.2012","f59c1fa4-610d-4868-9981-c56f59d10987","circulaire-nr-ci-rh-241-617-157-aafisc-nr-32-2012-d-d-17-10-2012",{"_10":1367,"_7":1368,"_34":35,"_13":1369},"Circulaire nr. Ci.RH.863/547.570 (AOIF 6/2002) dd. 01.03.2002","b1ce4be0-6030-4e2e-ab5b-b50021765b81","circulaire-nr-ci-rh-863-547-570-aoif-6-2002-dd-01-03-2002",{"_10":1371,"_7":1372,"_34":35,"_13":1373},"Circulaire nr. Ci.RH.243/547.416 (AOIF 4/2002) dd. 19.02.2002","07994791-7974-442c-b7cf-21ec33949b1d","circulaire-nr-ci-rh-243-547-416-aoif-4-2002-dd-19-02-2002",{"_10":1375,"_7":1376,"_34":35,"_13":1377},"Circulaire AFZ nr. 3/2013 (AFZ/97-0380) d.d. 05.02.2013","470c1e13-fd70-4a8f-a36e-71e7a50586cc","circulaire-afz-nr-3-2013-afz-97-0380-d-d-05-02-2013",{"_10":1379,"_7":1380,"_34":35,"_13":1381},"Circulaire nr. 3-2 d.d. 17.01.2002","14f1aa2a-d965-4d8f-8c10-72818d1a2554","circulaire-nr-3-2-d-d-17-01-2002",{"_10":1383,"_7":1384,"_34":35,"_13":1385},"Circulaire nr. AFZ/2000-0466 (AFZ 6/2002) dd. 12.03.2002","7226a2b7-fbee-42ee-86d4-adb08712f932","circulaire-nr-afz-2000-0466-afz-6-2002-dd-12-03-2002",{"_10":1387,"_7":1388,"_34":35,"_13":1389},"Circulaire nr. 6 (AFZ/2001/1345 - Dos. 275) d.d. 26.02.2002","30e7b244-ee42-46f0-8cbc-552095547634","circulaire-nr-6-afz-2001-1345-dos-275-d-d-26-02-2002",{"_10":1391,"_7":1392,"_34":35,"_13":1393},"Circulaire nr. Ci.RH.331/548.213 (AOIF 7/2002) van 12.03.2002","0add82fd-9e6a-4d59-ac28-2b58a56dc5d5","circulaire-nr-ci-rh-331-548-213-aoif-7-2002-van-12-03-2002",{"_10":1395,"_7":1396,"_34":35,"_13":1397},"Circulaire nr. AFZ/2000-1338 (AFZ 5/2002) dd. 26.02.2002","15b99759-51e3-4662-81a8-a318ef1853b3","circulaire-nr-afz-2000-1338-afz-5-2002-dd-26-02-2002",{"_10":1399,"_7":1400,"_34":35,"_13":1401},"Circulaire AKRED nr. 7/2002 d.d. 22.03.2002 (Circ. AFZ nr. 9/2002)","f171f944-f7e7-46e1-83ce-8da6eedb3458","circulaire-akred-nr-7-2002-d-d-22-03-2002-circ-afz-nr-9-2002",{"_10":1403,"_7":1404,"_34":35,"_13":1405},"Circulaire AKRED nr. 5/2002 d.d. 21.02.2002 (AFZ/2001/1028 - Dos. 281)","583ba721-6cc1-428b-a8ac-dc43eac85383","circulaire-akred-nr-5-2002-d-d-21-02-2002-afz-2001-1028-dos-281",{"_10":1407,"_7":1408,"_34":35,"_13":1409},"Circulaire nr. AFZ/2001-1226 van 04.01.2002","37469938-e46b-459b-a769-2b660a2320d1","circulaire-nr-afz-2001-1226-van-04-01-2002",{"_10":1411,"_7":1412,"_34":35,"_13":1413},"Circulaire nr. AFZ/2001-0337 (AFZ 2/2002) dd. 20.02.2002","63130056-54be-4328-b2e3-8863710e5eab","circulaire-nr-afz-2001-0337-afz-2-2002-dd-20-02-2002",{"_10":1415,"_7":1416,"_34":35,"_13":1417},"Circulaire nr. Ci.RH.231/476.630 (AOIF 2/2002) dd. 23.01.2002","c9eb5f9a-21f7-4320-a530-c72f81b4c3ed","circulaire-nr-ci-rh-231-476-630-aoif-2-2002-dd-23-01-2002",{"_10":1419,"_7":1420,"_34":35,"_13":1421},"Circulaire nr. 3-4 d.d. 17.01.2002","8397524b-4303-43d6-ba1a-e5da7e198cb3","circulaire-nr-3-4-d-d-17-01-2002",{"_10":1423,"_7":1424,"_34":35,"_13":1425},"Aanschrijving nr. 10 dd. 12.11.1996","1ecad179-2a7c-4700-960c-63e6c5d4e7e7","aanschrijving-nr-10-dd-12-11-1996",{"_10":1427,"_7":1428,"_34":35,"_13":1429},"Circulaire nr. 2 (AFZ/2002-0089 - Dos. 282) d.d. 15.01.2002","4858e97b-7d92-4909-adea-ed84fbc1133a","circulaire-nr-2-afz-2002-0089-dos-282-d-d-15-01-2002",{"_10":1431,"_7":1432,"_34":35,"_13":1433},"Circulaire nr. Ci.D.28/546.629 (E.T.101.564) van 19.12.2001","0026365f-47fb-4f58-b775-a51b12935578","circulaire-nr-ci-d-28-546-629-e-t-101-564-van-19-12-2001",{"_10":1435,"_7":1436,"_34":35,"_13":1437},"Circulaire nr. Ci.RH.331/532.273 (AOIF 5/2002) van 19.02.2002","2d2bfc28-8a96-4a1e-982c-769556fc19e4","circulaire-nr-ci-rh-331-532-273-aoif-5-2002-van-19-02-2002",{"_10":1439,"_7":1440,"_34":35,"_13":1441},"Circulaire nr. Ci.RH.331/540.466 dd. 03.04.2001","6c8d6a48-e45b-4057-b546-368e2d6252f3","circulaire-nr-ci-rh-331-540-466-dd-03-04-2001",{"_10":1443,"_7":1444,"_34":35,"_13":1445},"Circulaire nr. Ci.RH.243/545.720 dd. 26.11.2001","f02c4c07-f510-43b3-9a12-194fd2b3332c","circulaire-nr-ci-rh-243-545-720-dd-26-11-2001",{"_10":1447,"_7":1448,"_34":35,"_13":1449},"Aanschrijving nr. 6 dd. 02.09.1996","8e427282-afb0-4d96-ae1c-3b03399fbb7e","aanschrijving-nr-6-dd-02-09-1996",{"_10":1451,"_7":1452,"_34":35,"_13":1453},"Circulaire nr. 1 (AFZ/2001-1149 - Dos. 274) dd. 14.01.2002","f586be9a-420b-4e63-98a9-d4a957fe21e4","circulaire-nr-1-afz-2001-1149-dos-274-dd-14-01-2002",{"_10":1455,"_7":1456,"_34":35,"_13":1457},"Circulaire nr. Ci.RH.332/509.194 van 23.11.2001","9f22bea0-43ff-4ce6-876c-df04bdbc9595","circulaire-nr-ci-rh-332-509-194-van-23-11-2001",{"_10":1459,"_7":1460,"_34":35,"_13":1461},"Circulaire nr. AFZ/INTERN.IB/THAILAND 99-176 dd. 19.11.2001","4f2714c9-66cd-4f1b-8ef6-10fce698fcf0","circulaire-nr-afz-intern-ib-thailand-99-176-dd-19-11-2001",{"_10":1463,"_7":1464,"_34":35,"_13":1465},"Circulaire nr. Ci.RH.331/532.272 van 08.10.2001","19dabd82-e1cc-477a-8264-c50f04ce26b9","circulaire-nr-ci-rh-331-532-272-van-08-10-2001",{"_10":1467,"_7":1468,"_34":35,"_13":1469},"Circulaire nr. 6 d.d. 18.12.2001","2716f2e0-f66c-4b71-8722-5c518f6a3bd7","circulaire-nr-6-d-d-18-12-2001",{"_10":1471,"_7":1472,"_34":35,"_13":1473},"Circulaire nr. Ci.RH.241/544.754 dd. 10.12.2001","bb5c3c10-eb56-4c5f-9b31-2a45a4915913","circulaire-nr-ci-rh-241-544-754-dd-10-12-2001",{"_10":1475,"_7":1476,"_34":35,"_13":1477},"Circulaire nr. E.T.100.971 dd. 31.10.2001","0a287806-8b7f-4858-92fc-35f00263e9c0","circulaire-nr-e-t-100-971-dd-31-10-2001",{"_10":1479,"_7":1480,"_34":35,"_13":1481},"Circulaire nr. Ci.RH.241/543.986 dd. 06.11.2001","7d68df91-d00f-49ad-9f82-295023c98fa3","circulaire-nr-ci-rh-241-543-986-dd-06-11-2001",{"_10":1483,"_7":1484,"_34":35,"_13":1485},"Circulaire nr. Ci.RH.251/534.168 dd. 29.11.2001","774fc973-cc83-425f-b19c-addc5d874d06","circulaire-nr-ci-rh-251-534-168-dd-29-11-2001",{"_10":1487,"_7":1488,"_34":35,"_13":1489},"Circulaire nr. 5 (AFZ/2000/0046 - Dos. 215) d.d. 24.10.2001","f9116b48-4926-4fb2-b482-ccf260dc26ad","circulaire-nr-5-afz-2000-0046-dos-215-d-d-24-10-2001",{"_10":1491,"_7":1492,"_34":35,"_13":1493},"Circulaire nr. Ci.RH.241/542.475 dd. 21.09.2001","7ae3858a-862a-411b-96c7-91471ee9f3a1","circulaire-nr-ci-rh-241-542-475-dd-21-09-2001",{"_10":1495,"_7":1496,"_34":35,"_13":1497},"Circulaire nr. Ci.RH.331/543.292 van 05.10.2001","789c8864-a29b-443f-ba0d-85b7d4832b33","circulaire-nr-ci-rh-331-543-292-van-05-10-2001",{"_10":1499,"_7":1500,"_34":35,"_13":1501},"Circulaire nr. 3-5 d.d. 17.01.2002","92a87cca-1c12-4a0f-962c-cb06f449d1ec","circulaire-nr-3-5-d-d-17-01-2002",{"_10":1503,"_7":1504,"_34":35,"_13":1505},"Aanschrijving nr. E.T.100.154 dd. 31.07.2001","078f47a7-a3cd-49b1-939c-0bf9f8a5bf8b","aanschrijving-nr-e-t-100-154-dd-31-07-2001",{"_10":1507,"_7":1508,"_34":35,"_13":1509},"Circulaire nr. Ci.RH.861/543.369 dd. 23.07.2001","5d1fe6ad-cb02-4d17-a22e-00b6af1de669","circulaire-nr-ci-rh-861-543-369-dd-23-07-2001",{"_10":1511,"_7":1512,"_34":35,"_13":1513},"Circulaire nr. Ci.RH.241/542.264 dd. 15.06.2001","4346b7bd-5ad8-4826-8ca3-ffb8a40917b6","circulaire-nr-ci-rh-241-542-264-dd-15-06-2001",{"_10":1515,"_7":1516,"_34":35,"_13":1517},"Circulaire nr. Ci.RH.243/539.571 dd. 16.05.2001","025e5332-a3a3-48ef-9318-a9bb280be5ce","circulaire-nr-ci-rh-243-539-571-dd-16-05-2001",{"_10":1519,"_7":1520,"_34":35,"_13":1521},"Circulaire nr. Ci.RH.862/536.019 dd. 04.05.2001","10d63de1-bcb3-4559-8284-3c24961e94e6","circulaire-nr-ci-rh-862-536-019-dd-04-05-2001",{"_10":1523,"_7":1524,"_34":35,"_13":1525},"Circulaire nr. Ci.RH.241/541.581 dd. 14.05.2001","ad2411f8-7027-4e9a-82c5-c74a97bb0fc5","circulaire-nr-ci-rh-241-541-581-dd-14-05-2001",{"_10":1527,"_7":1528,"_34":35,"_13":1529},"Circulaire nr. Ci.RH.82/539.680 van 06.04.2001","6caf3fac-e66f-45b0-9aa1-462dd791147b","circulaire-nr-ci-rh-82-539-680-van-06-04-2001",{"_10":1531,"_7":1532,"_34":35,"_13":1533},"Circulaire nr. 3 (K.T./168.140 - 2001/04) d.d. 20.04.2001","aa11a05b-79a8-4edc-ba9d-b2a091120220","circulaire-nr-3-k-t-168-140-2001-04-d-d-20-04-2001",{"_10":1535,"_7":1536,"_34":35,"_13":1537},"Circulaire nr. Ci.RH.241/524.328 van 09.04.2001","ca8f0e45-0c49-4e9c-a8ef-c4ea118f5768","circulaire-nr-ci-rh-241-524-328-van-09-04-2001",{"_10":1539,"_7":1540,"_34":35,"_13":1541},"Circulaire nr. Ci.RH.421/470.197 dd. 02.02.1996","98d48779-c188-4376-a467-c24fe87408c0","circulaire-nr-ci-rh-421-470-197-dd-02-02-1996",{"_10":1543,"_7":1544,"_34":35,"_13":1545},"Circulaire nr. Ci.RH.243/528.833 van 13.03.2001","86fc94e9-6732-400b-b9a9-6e43b15576b3","circulaire-nr-ci-rh-243-528-833-van-13-03-2001",{"_10":1547,"_7":1548,"_34":35,"_13":1549},"Circulaire nr. CI.RH.241/519.702 dd. 14.03.2001","625b65a7-db79-4b34-9544-2dd2bc7c87f6","circulaire-nr-ci-rh-241-519-702-dd-14-03-2001",{"_10":1551,"_7":1552,"_34":35,"_13":1553},"Circulaire nr. AFZ/INTERN.IB/96.566 dd. 05.04.2001","d8bc80db-644a-44d5-b471-9612dfa8c35d","circulaire-nr-afz-intern-ib-96-566-dd-05-04-2001",{"_10":1555,"_7":1556,"_34":35,"_13":1557},"Circulaire nr. Ci.RH.233/531.107 dd. 21.03.2001","98891988-9bab-43c3-88cf-0b9802b2cf09","circulaire-nr-ci-rh-233-531-107-dd-21-03-2001",{"_10":1559,"_7":1560,"_34":35,"_13":1561},"Circulaire nr. AFZ/INTERN.IB/OEKRAINE 96-425 dd. 28.02.2001","88eed24f-35f7-4acd-927b-efa1c0654af3","circulaire-nr-afz-intern-ib-oekraine-96-425-dd-28-02-2001",{"_10":1563,"_7":1564,"_34":35,"_13":1565},"Circulaire nr. IR/IV-4/7.582 dd. 26.02.2001","e5a72822-4c09-4d5c-875c-71e24e8c5705","circulaire-nr-ir-iv-4-7-582-dd-26-02-2001",{"_10":1567,"_7":1568,"_34":35,"_13":1569},"Aanschrijving nr. 9 dd. 19.02.2001","817d7833-146f-489a-bdc4-5115a8b70e60","aanschrijving-nr-9-dd-19-02-2001",{"_10":1571,"_7":1572,"_34":35,"_13":1573},"Circulaire nr. AFZ/2000-1771 van 12.03.2001","2b2a2aac-ea11-4fdf-bdef-847ba093febc","circulaire-nr-afz-2000-1771-van-12-03-2001",{"_10":1575,"_7":1576,"_34":35,"_13":1577},"Aanschrijving nr. 1 (AFZ/2001/0050 - Dos. 258) d.d. 29.01.2001","80cee6b2-d131-4827-ad4a-88c69d3de42f","aanschrijving-nr-1-afz-2001-0050-dos-258-d-d-29-01-2001",{"_10":1579,"_7":1580,"_34":35,"_13":1581},"Circulaire nr. Ci.RH.241/529.128 van 01.02.2001","0d7a2e93-ff99-4455-9486-87e5ca77d830","circulaire-nr-ci-rh-241-529-128-van-01-02-2001",{"_10":1583,"_7":1584,"_34":35,"_13":1585},"Circulaire nr. 6/2000 dd. 25.05.2000","ba2d9b8f-fea4-4d30-be7c-6cb57ce1981a","circulaire-nr-6-2000-dd-25-05-2000",{"_10":1587,"_7":1588,"_34":35,"_13":1589},"Circulaire nr. AFZ/INTERN.IB/MAURITIUS 98-583 van 27.04.2000","004621c3-d0c4-4a21-a2f4-bd0c66f0a0b7","circulaire-nr-afz-intern-ib-mauritius-98-583-van-27-04-2000",{"_10":1591,"_7":1592,"_34":35,"_13":1593},"Circulaire nr. Ci.RH.26/537.484 dd. 16.01.2001","078bdb0a-32f0-4bfd-b6d6-fe301d38458e","circulaire-nr-ci-rh-26-537-484-dd-16-01-2001",{"_10":1595,"_7":1596,"_34":35,"_13":1597},"Aanschrijving nr. 4 dd. 09.11.2000","bf99f51b-1e15-48a9-b0fc-1e181a42a714","aanschrijving-nr-4-dd-09-11-2000",{"_10":1599,"_7":1600,"_34":35,"_13":1601},"07.12.2000 - Omzendbrief D.I. 804.9 - D.C. 90.500","48a5d1ad-0ec1-4146-b321-73e244e8d661","07-12-2000-omzendbrief-d-i-804-9-d-c-90-500",{"_10":1603,"_7":1604,"_34":35,"_13":1605},"Circulaire nr. IR/IV-4/7.582 dd. 18.04.2000","27b63f50-188b-40e1-a6f2-cab6eacf660d","circulaire-nr-ir-iv-4-7-582-dd-18-04-2000",{"_10":1607,"_7":1608,"_34":35,"_13":1609},"Aanschrijving nr. 3 dd. 12.10.2000","9d6c7ec5-bbc2-40d7-bab8-e3701d6f362a","aanschrijving-nr-3-dd-12-10-2000",{"_10":1611,"_7":1612,"_34":35,"_13":1613},"Circulaire nr. AFZ/2000-237 dd. 20.08.2001","d71947d6-0a1c-46a6-9e6f-d376447c6af2","circulaire-nr-afz-2000-237-dd-20-08-2001",{"_10":1615,"_7":1616,"_34":35,"_13":1617},"Circulaire nr. AFZ/INTERN.IB/VENEZUELA 97.0695 dd. 22.09.2000","d99914ae-31e8-412c-8419-e9ae3f655027","circulaire-nr-afz-intern-ib-venezuela-97-0695-dd-22-09-2000",{"_10":1619,"_7":1620,"_34":35,"_13":1621},"Circulaire nr. AFZ/Intern.IB/96.0470 dd. 26.10.2000","97bcafdb-1dce-44bb-af01-ad8e95694013","circulaire-nr-afz-intern-ib-96-0470-dd-26-10-2000",{"_10":1623,"_7":1624,"_34":35,"_13":1625},"Circulaire nr. AFZ/2000-1026 dd. 21.09.2000","ae7ec6c9-95c2-4067-b553-6e3ffd9b3175","circulaire-nr-afz-2000-1026-dd-21-09-2000",{"_10":1627,"_7":1628,"_34":35,"_13":1629},"Circulaire nr. AFZ/Intern IB/98-0170 dd. 07.07.2000","37aaed95-996c-4d31-b888-151153e82e44","circulaire-nr-afz-intern-ib-98-0170-dd-07-07-2000",{"_10":1631,"_7":1632,"_34":35,"_13":1633},"Venezuela - Circulaire AFZ/97-0695 dd. 22.09.2000","e58a2ea2-e5ba-4b73-9bda-608e8fd3376a","venezuela-circulaire-afz-97-0695-dd-22-09-2000",{"_10":1635,"_7":1636,"_34":35,"_13":1637},"Circulaire nr. Ci.RH.82/531.274 van 14.06.2000","30771601-bc49-42f9-bf36-dd9efa522d9a","circulaire-nr-ci-rh-82-531-274-van-14-06-2000",{"_10":1639,"_7":1640,"_34":35,"_13":1629},"Circulaire nr. AFZ/INTERN.IB/98-0170 dd. 07.07.2000","373aad18-4d1c-418d-8945-207009394336",{"_10":1642,"_7":1643,"_34":35,"_13":1644},"Circulaire nr. Ci.RH.26/531.322 van 09.06.2000","c2d5c95d-b94c-4757-9a81-f8d7c7401b03","circulaire-nr-ci-rh-26-531-322-van-09-06-2000",{"_10":1646,"_7":1647,"_34":35,"_13":1648},"Aanschrijving nr. 1 dd. 03.05.2000","098a4315-75e9-4364-bf48-7dd7d1403166","aanschrijving-nr-1-dd-03-05-2000",{"_10":1650,"_7":1651,"_34":35,"_13":1652},"Circulaire nr. Ci.RH.421/528.010 van 26.04.2000","839b0249-69a8-4b51-bb74-e0eed269a37f","circulaire-nr-ci-rh-421-528-010-van-26-04-2000",{"_10":1654,"_7":1655,"_34":35,"_13":1656},"Circulaire nr. Ci.RH.244/496.161 dd. 19.04.2000","6f95ae4e-b551-4225-8ac9-4e9c47e15040","circulaire-nr-ci-rh-244-496-161-dd-19-04-2000",{"_10":1658,"_7":1659,"_34":35,"_13":1660},"Circulaire nr. Ci.RH.242/529.351 d.d. 07.04.2000","c727d4ce-8969-4934-a23a-5643ce310a44","circulaire-nr-ci-rh-242-529-351-d-d-07-04-2000",{"_10":1662,"_7":1663,"_34":35,"_13":1664},"Aanschrijving nr. 2 dd. 26.05.2000","fe169dc0-e4c0-4b0d-b2cb-317456ba84a0","aanschrijving-nr-2-dd-26-05-2000",{"_10":1666,"_7":1667,"_34":35,"_13":1668},"Circulaire nr. Ci.RH.243/515.491 dd. 09.03.2000","01fda1e8-ca60-4196-9787-06a29387c749","circulaire-nr-ci-rh-243-515-491-dd-09-03-2000",{"_10":1670,"_7":1671,"_34":35,"_13":1672},"Circulaire nr. Ci.RH.241/494.326 dd. 16.03.2000","5eef4319-03af-467c-abef-2cb3f77e58f6","circulaire-nr-ci-rh-241-494-326-dd-16-03-2000",{"_10":1674,"_7":1675,"_34":35,"_13":1676},"Circulaire nr. 3 (AFZ/2000-0189 - Dos. 130) d.d. 10.02.2000","70e6abe3-8bce-4ed5-82c6-5765e1d54da5","circulaire-nr-3-afz-2000-0189-dos-130-d-d-10-02-2000",{"_10":1678,"_7":1679,"_34":35,"_13":1680},"Circulaire nr. Ci.R9 Eur/363.463 dd. 29.11.1999","06f18657-78c7-43b9-bc08-54afd0dbc1af","circulaire-nr-ci-r9-eur-363-463-dd-29-11-1999",{"_10":1682,"_7":1683,"_34":35,"_13":1684},"Circulaire nr. 2 (AFZ/2000-0024 - Dos. 208-214) d.d. 02.02.2000","b46f3e6f-e687-4091-b644-1ac09f904ff3","circulaire-nr-2-afz-2000-0024-dos-208-214-d-d-02-02-2000",{"_10":1686,"_7":1687,"_34":35,"_13":1688},"Circulaire nr. AFZ/99-1287 dd. 17.12.1999","2df0e964-a949-4061-b230-e204d28a3552","circulaire-nr-afz-99-1287-dd-17-12-1999",{"_10":1690,"_7":1691,"_34":35,"_13":1692},"Circulaire nr. Ci.RH.243/605.796 (AAFisc Nr. 1/2011) dd. 11.01.2011","ebca5205-6e09-4649-955d-c11b02196cbf","circulaire-nr-ci-rh-243-605-796-aafisc-nr-1-2011-dd-11-01-2011",{"_10":1694,"_7":1695,"_34":35,"_13":1696},"Circulaire nr. AFZ/99-0792 dd. 11.10.1999","56b0dfa7-a646-4c4b-b6b3-958722c72740","circulaire-nr-afz-99-0792-dd-11-10-1999",{"_10":1698,"_7":1699,"_34":35,"_13":1700},"Circulaire nr. AFZ/INTERN.IB/ZUID-AFRIKA/96-0053 d.d. 19.11.1999","fefa4e59-4faa-41d5-b47b-1a3b8889e135","circulaire-nr-afz-intern-ib-zuid-afrika-96-0053-d-d-19-11-1999",{"_10":1702,"_7":1703,"_34":35,"_13":1704},"Circulaire nr. Ci.RH.233/519.838 van 28.10.1999","19a3e8f1-7fd0-4763-9f8b-508e7e0e76f5","circulaire-nr-ci-rh-233-519-838-van-28-10-1999",{"_10":1706,"_7":1707,"_34":35,"_13":1708},"Circulaire nr. Ci.RH.332/517.431 d.d. 21.12.1999","41de339c-f102-4a95-ac86-63630011292a","circulaire-nr-ci-rh-332-517-431-d-d-21-12-1999",{"_10":1710,"_7":1711,"_34":35,"_13":1712},"Circulaire nr. IR/IV-4/2.947 dd. 08.12.1999","2bb7d8e1-cf31-4e96-a284-c30c1a97ed02","circulaire-nr-ir-iv-4-2-947-dd-08-12-1999",{"_10":1714,"_7":1715,"_34":35,"_13":1716},"Circulaire nr. Ci.RH.241/524.237 dd. 04.10.1999","e863a797-3c04-4f8c-98d5-ffb4dc3b881b","circulaire-nr-ci-rh-241-524-237-dd-04-10-1999",{"_10":1718,"_7":1719,"_34":35,"_13":1720},"Circulaire nr. Ci.RH.421/523.208 dd. 18.10.1999","0dd17514-8e27-470b-89d4-1336c0b4fb78","circulaire-nr-ci-rh-421-523-208-dd-18-10-1999",{"_10":1722,"_7":1723,"_34":35,"_13":1724},"20.01.2000 - Omzendbrief D.I. 803.41 - D.C. 84.000","6cf27bfd-9ded-4f23-97f3-6a5615effbc6","20-01-2000-omzendbrief-d-i-803-41-d-c-84-000",{"_10":1726,"_7":1727,"_34":35,"_13":1728},"Circulaire nr. 16 d.d. 31.08.1999","3f6676b8-fc9e-4469-9e25-591263e6c8be","circulaire-nr-16-d-d-31-08-1999",{"_10":1730,"_7":1731,"_34":35,"_13":1732},"Aanschrijving nr. 23 (AFZ/99-1371 - Dos. 192) d.d. 08.10.1999","2c5b7ad9-939e-42bc-9761-0eaa0f109367","aanschrijving-nr-23-afz-99-1371-dos-192-d-d-08-10-1999",{"_10":1734,"_7":1735,"_34":35,"_13":1736},"Aanschrijving nr. 22 (AFZ/99-1370 - Dos. 191) d.d. 08.10.1999","efc83740-a22f-46a7-a3fb-a29e179a8c0f","aanschrijving-nr-22-afz-99-1370-dos-191-d-d-08-10-1999",{"_10":1738,"_7":1739,"_34":35,"_13":1740},"Aanschrijving nr. 17/1999 d.d. 31.08.1999","cd852c4d-4b09-4b5e-bb8a-566ce0f87a5a","aanschrijving-nr-17-1999-d-d-31-08-1999",{"_10":1742,"_7":1743,"_34":35,"_13":1744},"Circulaire nr. AFZ/99-0390 van 16.08.1999","fcba29b5-65e8-4c0b-8521-ae8e3d0238a5","circulaire-nr-afz-99-0390-van-16-08-1999",{"_10":1746,"_7":1747,"_34":35,"_13":1748},"Circulaire nr. Ci.RH.232/513.985 dd. 22.07.1999","ca86837b-5f1f-46d4-a0f7-8ebf44cc7dcc","circulaire-nr-ci-rh-232-513-985-dd-22-07-1999",{"_10":1750,"_7":1751,"_34":35,"_13":1752},"Circulaire nr. 21/2010 d.d. 23.12.2010","1d8a1f6b-7342-444a-901d-69546c78a57c","circulaire-nr-21-2010-d-d-23-12-2010",{"_10":1754,"_7":1755,"_34":35,"_13":1756},"Circulaire nr. Ci.RH.26/502.155 dd. 18.08.1999","0ab67845-7a30-493c-ad6a-b2fda43c64da","circulaire-nr-ci-rh-26-502-155-dd-18-08-1999",{"_10":1758,"_7":1759,"_34":35,"_13":1760},"Aanschrijving nr. 15/1999 d.d. 23.08.1999","e7551d94-6c42-4c32-b46f-5f7bd5718625","aanschrijving-nr-15-1999-d-d-23-08-1999",{"_10":1762,"_7":1763,"_34":35,"_13":1764},"Circulaire nr. Ci.RH.252/509.195 van 13.07.1999","b5b2bb11-42b4-4d98-a306-89048c07c918","circulaire-nr-ci-rh-252-509-195-van-13-07-1999",{"_10":1766,"_7":1767,"_34":35,"_13":1768},"Circulaire nr. Ci.R.9.F/509.317 dd. 17.06.1999","f79f751f-1f56-4311-9ba6-f1422d35d095","circulaire-nr-ci-r-9-f-509-317-dd-17-06-1999",{"_10":1770,"_7":1771,"_34":35,"_13":1772},"Aanschrijving nr. 14/1999 d.d. 10.06.1999","744db34b-d4e8-40f4-bbbe-05c62a83d60f","aanschrijving-nr-14-1999-d-d-10-06-1999",{"_10":1774,"_7":1775,"_34":35,"_13":1776},"Aanschrijving nr. 11 d.d. 03.06.1999","2a317ae9-9339-4eb7-9553-b1bec8601608","aanschrijving-nr-11-d-d-03-06-1999",{"_10":1778,"_7":1779,"_34":35,"_13":1780},"Aanschrijving nr. 12/1999 d.d. 03.06.1999","d0ba32c8-f53e-47d7-87d6-07a5fbb6cafd","aanschrijving-nr-12-1999-d-d-03-06-1999",{"_10":1782,"_7":1783,"_34":35,"_13":1784},"Circulaire nr. Ci.RH.82/519.872 dd. 22.06.1999","2f7cf5d5-62b8-4d98-9e9a-8f180b0e3057","circulaire-nr-ci-rh-82-519-872-dd-22-06-1999",{"_10":1786,"_7":1787,"_34":35,"_13":1788},"Circulaire nr. Ci.RH.331/517.844 van 10.06.1999","866be8e3-4e5f-4796-a343-57b50a434f4b","circulaire-nr-ci-rh-331-517-844-van-10-06-1999",{"_10":1790,"_7":1791,"_34":35,"_13":1792},"Circulaire nr. Ci.RH.244/460.391 van 09.06.1999","73f2b5fd-e351-4f48-a083-6881e0630e52","circulaire-nr-ci-rh-244-460-391-van-09-06-1999",{"_10":1794,"_7":1795,"_34":35,"_13":1796},"Aanschrijving nr. 21 dd. 08.10.1999","e50de6ba-b759-4112-a339-d991e077b68e","aanschrijving-nr-21-dd-08-10-1999",{"_10":1798,"_7":1799,"_34":35,"_13":1800},"Circulaire nr. Ci.RH.421/470.196 dd. 01.06.1999","7615ef15-bcd2-4e4c-8ac5-fe275927b535","circulaire-nr-ci-rh-421-470-196-dd-01-06-1999",{"_10":1802,"_7":1803,"_34":35,"_13":1804},"Aanschrijving nr. 8 (AFZ/99-0233 - Dos. 126) d.d. 18.05.1999","35753acd-09aa-49a1-831a-cfd6cb6203e8","aanschrijving-nr-8-afz-99-0233-dos-126-d-d-18-05-1999",{"_10":1806,"_7":1807,"_34":35,"_13":1808},"Circulaire nr. Ci.R.9.F/517.739 van 19.05.1999","e930080f-aa81-470d-b34e-cc845d0522db","circulaire-nr-ci-r-9-f-517-739-van-19-05-1999",{"_10":1810,"_7":1811,"_34":35,"_13":1812},"Aanschrijving nr. 7 (AFZ/98-0947 - Dos. 107) d.d. 18.05.1999","1322bb6a-bfe5-4175-ab21-dcc011426929","aanschrijving-nr-7-afz-98-0947-dos-107-d-d-18-05-1999",{"_10":1814,"_7":1815,"_34":35,"_13":1816},"Circulaire nr. AFZ/98-0986 van 06.05.1999","06db3080-3c88-40c2-9044-1b86571e50e9","circulaire-nr-afz-98-0986-van-06-05-1999",{"_10":1818,"_7":1819,"_34":35,"_13":1820},"Circulaire nr. AFZ/990.186 van 12.04.1999","87263289-4d1b-48cd-941d-cf880030e2c7","circulaire-nr-afz-990-186-van-12-04-1999",{"_10":1822,"_7":1823,"_34":35,"_13":1824},"Aanschrijving nr. 5 dd. 20.04.1999","9b4ef6d2-f19c-4c9b-837e-652823e57861","aanschrijving-nr-5-dd-20-04-1999",{"_10":1826,"_7":1827,"_34":35,"_13":1828},"Aanschrijving nr. 6 dd. 27.04.1999","683b6d53-fdc3-4dad-a643-acc1dc7a9a22","aanschrijving-nr-6-dd-27-04-1999",{"_10":1830,"_7":1831,"_34":35,"_13":1832},"Aanschrijving nr. 3 (AFZ/98-0370 - Dos. 86) d.d. 08.03.1999","266482c5-23b0-427d-a3de-a23f8c63a8d7","aanschrijving-nr-3-afz-98-0370-dos-86-d-d-08-03-1999",{"_10":1834,"_7":1835,"_34":35,"_13":1836},"Circulaire nr. AAGB/98-0070 dd. 25.02.1999","80549981-7d29-4850-bbe9-a39a6cc10744","circulaire-nr-aagb-98-0070-dd-25-02-1999",{"_10":1838,"_7":1839,"_34":35,"_13":1840},"Circulaire nr. Ci.R.14/301.697/EDS dd. 22.01.1999","3d31283f-2e29-4065-9c11-7709f47abaf9","circulaire-nr-ci-r-14-301-697-eds-dd-22-01-1999",{"_10":1842,"_7":1843,"_34":35,"_13":1844},"Aanschrijving nr. 4 dd. 12.03.1999","e50c08be-7235-4533-8f35-e9e2094017dc","aanschrijving-nr-4-dd-12-03-1999",{"_10":1846,"_7":1847,"_34":35,"_13":1848},"Aanschrijving nr. 8 dd. 08.10.1998","6a5f73a4-1801-4672-b5f4-33ca723398c2","aanschrijving-nr-8-dd-08-10-1998",{"_10":1850,"_7":1851,"_34":35,"_13":1852},"Circulaire nr. Ci.RH.243/349.099 dd. 12.01.1999","01c85b74-bbaa-46cd-8630-11cc28cf5838","circulaire-nr-ci-rh-243-349-099-dd-12-01-1999",{"_10":1854,"_7":1855,"_34":35,"_13":1856},"Circulaire nr. Ci.RH.331/516.103 dd. 18.02.1999","f24cf847-9693-435a-8cd9-51a21084df7d","circulaire-nr-ci-rh-331-516-103-dd-18-02-1999",{"_10":1858,"_7":1859,"_34":35,"_13":1860},"Circulaire nr. Ci.RH.331/491.548 van 05.11.1998","dfe0c601-0e27-4880-ba27-636414d591aa","circulaire-nr-ci-rh-331-491-548-van-05-11-1998",{"_10":1862,"_7":1863,"_34":35,"_13":1864},"Aanschrijving nr. 10 dd. 04.12.1998","d3eb860a-3b3b-4253-955e-dc85f845d4e8","aanschrijving-nr-10-dd-04-12-1998",{"_10":1866,"_7":1867,"_34":35,"_13":1868},"Circulaire nr. AFZ/98/354 dd. 14.10.1998","16f74f55-5527-4aff-9d51-4c452c86d38b","circulaire-nr-afz-98-354-dd-14-10-1998",{"_10":1870,"_7":1871,"_34":35,"_13":1872},"Circulaire nr. AFZ/INTERN.IB/INDIA van 17.11.1998","9eaf9071-9d64-460a-bc43-7786dbb0d61b","circulaire-nr-afz-intern-ib-india-van-17-11-1998",{"_10":1874,"_7":1875,"_34":35,"_13":1876},"Italië - Circulaire AFZ/98-354 dd. 14.10.1998","21fcb626-5e83-4626-8453-b7adffcb140f","italie-circulaire-afz-98-354-dd-14-10-1998",{"_10":1878,"_7":1879,"_34":35,"_13":1880},"Circulaire nr. Ci.RH.331/509.038 dd. 21.08.1998","6b6c3c02-e1fa-4428-97ab-3e6bf96fc6ff","circulaire-nr-ci-rh-331-509-038-dd-21-08-1998",{"_10":1882,"_7":1883,"_34":35,"_13":1884},"Circulaire nr. Ci.RH.82/574.151 (AOIF 47/2005) dd. 06.12.2005","fd8c1144-3680-4bdc-9fe5-e80fc05ee484","circulaire-nr-ci-rh-82-574-151-aoif-47-2005-dd-06-12-2005",{"_10":1886,"_7":1887,"_34":35,"_13":1888},"Aanschrijving nr. E.T.97.794 dd. 01.03.2001","dbde5504-2e8c-4c90-bb72-958f0639b27b","aanschrijving-nr-e-t-97-794-dd-01-03-2001",{"_10":1890,"_7":1891,"_34":35,"_13":1892},"Circulaire nr. Ci.RH.222/509.586 d.d. 15.09.1998","0e34d1a4-5f6d-4888-bfb4-812e70195c34","circulaire-nr-ci-rh-222-509-586-d-d-15-09-1998",{"_10":1894,"_7":1895,"_34":35,"_13":1896},"11.09.1998 - Omzendbrief D.I. 517.20 - D.D. 170.137","c08aa4c9-1bc3-4958-9536-41d7bb7305ec","11-09-1998-omzendbrief-d-i-517-20-d-d-170-137",{"_10":1898,"_7":1899,"_34":35,"_13":1900},"Circulaire nr. Ci.RH.862/512.355 d.d. 27.08.1998","323999df-7941-4bb0-a46f-a9377b73955c","circulaire-nr-ci-rh-862-512-355-d-d-27-08-1998",{"_10":1902,"_7":1903,"_34":35,"_13":1904},"Circulaire nr. Ci.R.9.F/509.317 dd. 20.08.1998","6485202e-38dd-4fac-a85c-64c0e0c214c2","circulaire-nr-ci-r-9-f-509-317-dd-20-08-1998",{"_10":1906,"_7":1907,"_34":35,"_13":1908},"Aanschrijving nr. 5/1998 d.d. 28.08.1998","88b474e3-988f-4811-9093-5d09a91c874a","aanschrijving-nr-5-1998-d-d-28-08-1998",{"_10":1910,"_7":1911,"_34":35,"_13":1912},"Aanschrijving nr. 21/1998 d.d. 23.07.1998","7765cf5b-dd7d-42ce-8bde-8b577a2c7177","aanschrijving-nr-21-1998-d-d-23-07-1998",{"_10":1914,"_7":1915,"_34":35,"_13":1916},"Circulaire nr. AFZ/98-0003 d.d. 28.06.1999","a77f94db-232a-4124-8acc-3a55f372a1e6","circulaire-nr-afz-98-0003-d-d-28-06-1999",{"_10":1918,"_7":1919,"_34":35,"_13":1920},"Aanschrijving nr. 6 d.d. 11.09.1998","8cd328bf-5564-482a-bbb5-2ca01c425e8d","aanschrijving-nr-6-d-d-11-09-1998",{"_10":1922,"_7":1923,"_34":35,"_13":1924},"Circulaire nr. Ci.RH.82/511.057 dd. 02.07.1998","197811e2-3a25-48cd-9a25-fa82d63e374a","circulaire-nr-ci-rh-82-511-057-dd-02-07-1998",{"_10":1926,"_7":1927,"_34":35,"_13":1928},"Aanschrijving nr. 4/1998 d.d. 03.07.1998","74562128-0e4d-4c5d-92a2-467923a19556","aanschrijving-nr-4-1998-d-d-03-07-1998",{"_10":1930,"_7":1931,"_34":35,"_13":1932},"Circulaire nr. Ci.RH.241/605.665 (AOIF Nr. 55/2010) d.d. 05.08.2010","863ec209-41f0-4052-a361-08115081e7db","circulaire-nr-ci-rh-241-605-665-aoif-nr-55-2010-d-d-05-08-2010",{"_10":1934,"_7":1935,"_34":35,"_13":1936},"Circulaire nr. Ci.RH.222/505.078 van 20.05.1998","3f881f10-d22a-4c10-9bf9-bc695a6feb20","circulaire-nr-ci-rh-222-505-078-van-20-05-1998",{"_10":1938,"_7":1939,"_34":35,"_13":1940},"Circulaire nr. Ci.RH.421/507.648 van 29.06.1998","6ad644a6-9f0e-4936-b203-dcf8f430e83d","circulaire-nr-ci-rh-421-507-648-van-29-06-1998",{"_10":1942,"_7":1943,"_34":35,"_13":1944},"Nederland - Circulaire AFZ/96-720 d.d. 11.08.1998","dc59b6f2-dae6-48c6-8a17-11c3f50524fc","nederland-circulaire-afz-96-720-d-d-11-08-1998",{"_10":1946,"_7":1947,"_34":35,"_13":1948},"Circulaire nr. Ci.RH.243/486.044 dd. 13.07.1998","9293b0e1-616c-4475-ae3d-2872e6b2551d","circulaire-nr-ci-rh-243-486-044-dd-13-07-1998",{"_10":1950,"_7":1951,"_34":35,"_13":1952},"Circulaire nr. Ci.RH.81/470.318 dd. 07.05.1998","ba1e918d-bf5b-49d7-b012-ac1adbcd7880","circulaire-nr-ci-rh-81-470-318-dd-07-05-1998",{"_10":1954,"_7":1955,"_34":35,"_13":1956},"Circulaire nr. Ci.RH.331/481.284 van 29.05.1998","d0c8850a-8de6-4b0f-85f8-34041c648605","circulaire-nr-ci-rh-331-481-284-van-29-05-1998",{"_10":1958,"_7":1959,"_34":35,"_13":1960},"Circulaire nr. Ci.R.9.F/505.734 van 29.05.1998","32d0d1e4-8b73-4b50-b578-11d6748a7fbf","circulaire-nr-ci-r-9-f-505-734-van-29-05-1998",{"_10":1962,"_7":1963,"_34":35,"_13":1964},"Circulaire nr. Ci.RH.331/500.136 van 30.04.1998","b21ca410-9400-4a21-afea-5a6cb2af4913","circulaire-nr-ci-rh-331-500-136-van-30-04-1998",{"_10":1966,"_7":1967,"_34":35,"_13":1968},"08.05.1998 - Omzendbrief D.I. 561 - D.D. 147.099 (opgeheven)","06e9175d-e188-4dde-b55a-77f3367b196d","08-05-1998-omzendbrief-d-i-561-d-d-147-099-opgeheven",{"_10":1970,"_7":1971,"_34":35,"_13":1972},"Circulaire nr. Ci.D.28/507.876 d.d. 17.04.1998","ba33e9e4-c692-4a82-8b2d-7ca9b7e641bf","circulaire-nr-ci-d-28-507-876-d-d-17-04-1998",{"_10":1974,"_7":1975,"_34":35,"_13":1976},"Circulaire nr. Ci.RH.241/486.611 d.d. 07.04.1998","60a76b0e-5c95-47ad-ac81-4df73ba8a8ef","circulaire-nr-ci-rh-241-486-611-d-d-07-04-1998",{"_10":1978,"_7":1979,"_34":35,"_13":1980},"Circulaire nr. Ci.RH.241/491.265 dd. 09.04.1998","8d73a438-e7b1-4669-878a-1922ed2b2aec","circulaire-nr-ci-rh-241-491-265-dd-09-04-1998",{"_10":1982,"_7":1983,"_34":35,"_13":1984},"Finland - Circulaire AFZ 97/917 dd. 10.04.1998","2b97b72c-31a3-440c-9160-425c54e7a788","finland-circulaire-afz-97-917-dd-10-04-1998",{"_10":1986,"_7":1987,"_34":35,"_13":1988},"Circulaire nr. AFZ/97-917 d.d. 10.04.1998","a5bcd409-9a10-4e15-88ca-991213e7e5f5","circulaire-nr-afz-97-917-d-d-10-04-1998",{"_10":1990,"_7":1991,"_34":35,"_13":1992},"Circulaire nr. Ci.RH.241/499.925 dd. 06.04.1998","81645554-df8d-4462-8052-697034341148","circulaire-nr-ci-rh-241-499-925-dd-06-04-1998",{"_10":1994,"_7":1995,"_34":35,"_13":1996},"23.06.2010 - Omzendbrief met betrekking tot de toepassing van artikel 26 van de wet van 19 mei 2010 houdende fiscale en diverse bepalingen","c14c12ef-8fd8-44dd-b21a-26e601cfcc8c","23-06-2010-omzendbrief-met-betrekking-tot-de-toepassing-van-artikel-26-van-de-wet-van-19-mei-2010-houdende-fiscale-en-diverse-bepalingen",{"_10":1998,"_7":1999,"_34":35,"_13":2000},"Circulaire nr. Ci.RH.241/475.185 dd. 09.01.1998","088cc1b9-7518-4b99-8235-5fb16d9193b7","circulaire-nr-ci-rh-241-475-185-dd-09-01-1998",{"_10":2002,"_7":2003,"_34":35,"_13":2004},"Circulaire nr. Ci.RH.241/496.409 dd. 06.01.1998","b8b36bab-362c-41c3-b00d-f82cbfdda595","circulaire-nr-ci-rh-241-496-409-dd-06-01-1998",{"_10":2006,"_7":2007,"_34":35,"_13":2008},"Aanschrijving nr. 2 (AFZ/98-0719) d.d. 23.03.1998","50c887b6-7958-4891-87e7-b7754df69968","aanschrijving-nr-2-afz-98-0719-d-d-23-03-1998",{"_10":2010,"_7":2011,"_34":35,"_13":2012},"Circulaire nr. Ci.RH.241/499.606 dd. 19.02.1998","2bdf288a-eaf0-4987-9084-cb6967d68433","circulaire-nr-ci-rh-241-499-606-dd-19-02-1998",{"_10":2014,"_7":2015,"_34":35,"_13":2016},"Circulaire nr. Cp.221.4/A/485.021 dd. 04.12.1997","50dd6336-fc90-4b1b-ba05-f591a45a875b","circulaire-nr-cp-221-4-a-485-021-dd-04-12-1997",{"_10":2018,"_7":2019,"_34":35,"_13":2020},"Mexico - Circulaire AFZ/97-0040 dd. 12.05.1998","b26dd21e-60e0-4b08-95d7-f57464674d5e","mexico-circulaire-afz-97-0040-dd-12-05-1998",{"_10":2022,"_7":2023,"_34":35,"_13":2024},"Aanschrijving nr. 3 (E.E./E.L. 17) d.d. 27.04.1998","cf6667ef-15f3-4d70-a506-da18fcf1a2f5","aanschrijving-nr-3-e-e-e-l-17-d-d-27-04-1998",{"_10":2026,"_7":2027,"_34":35,"_13":2028},"Circulaire nr. Ci.RH.244/491.550 dd. 17.03.1998","ffa607d2-5a7f-4d3f-9f3f-5246fe3ce749","circulaire-nr-ci-rh-244-491-550-dd-17-03-1998",{"_10":2030,"_7":2031,"_34":35,"_13":2032},"Circulaire nr. Ci.RH.331/504.158 dd. 06.02.1998","37c28b80-3bed-4719-b684-95f66ace4e76","circulaire-nr-ci-rh-331-504-158-dd-06-02-1998",{"_10":2034,"_7":2035,"_34":35,"_13":2036},"Circulaire nr. AFZ/INTERN.IB/EGYPTE (96/886) dd. 16.01.1998","16ab79d2-e3e3-41fd-9f08-da5e0a0a30e8","circulaire-nr-afz-intern-ib-egypte-96-886-dd-16-01-1998",{"_10":2038,"_7":2039,"_34":35,"_13":2040},"Aanschrijving nr. 1 dd. 09.03.1998","1c54f50a-871b-4f95-8993-ccda28cb9ace","aanschrijving-nr-1-dd-09-03-1998",{"_10":2042,"_7":2043,"_34":35,"_13":2044},"Nigeria - Circulaire AFZ/97-908 d.d. 06.03.1998","71ef090d-a9a1-4101-844e-bf4ff9494a47","nigeria-circulaire-afz-97-908-d-d-06-03-1998",{"_10":2046,"_7":2047,"_34":35,"_13":2048},"Circulaire nr. Ci.R.15/504.012 van 31.12.1997","85e8f0c7-36f8-424c-95e0-a924db02587f","circulaire-nr-ci-r-15-504-012-van-31-12-1997",{"_10":2050,"_7":2051,"_34":35,"_13":2052},"Circulaire nr. Ci.RH.835/502.739 dd. 09.01.1998","55e87ed9-0607-461d-8fb9-aa58ab27e30a","circulaire-nr-ci-rh-835-502-739-dd-09-01-1998",{"_10":2054,"_7":2055,"_34":35,"_13":2056},"Circulaire nr. Ci.RH.241/460.408 dd. 26.11.1997","87c94493-a7ea-46d8-83e0-1c196aa5a35d","circulaire-nr-ci-rh-241-460-408-dd-26-11-1997",{"_10":2058,"_7":2059,"_34":35,"_13":2060},"Circulaire nr. Ci.RH.244/499.210 dd. 29.09.1997","1babbb35-4dc8-4f0e-b05f-e2aa23cfa00b","circulaire-nr-ci-rh-244-499-210-dd-29-09-1997",{"_10":2062,"_7":2063,"_34":35,"_13":2064},"Circulaire nr. Ci.RH.241/471.970 dd. 20.11.1997","a7512086-5037-4e9d-a611-61e1ebd2e4a6","circulaire-nr-ci-rh-241-471-970-dd-20-11-1997",{"_10":2066,"_7":2067,"_34":35,"_13":2068},"Aanschrijving nr. 11 dd. 21.10.1997","d5479d30-fe0b-421e-b7ff-419d29e4a203","aanschrijving-nr-11-dd-21-10-1997",{"_10":2070,"_7":2071,"_34":35,"_13":2072},"Circulaire nr. Ci.RH.712/466.142 van 08.07.1997","79204522-9694-44d6-90be-53f62cbf4bc9","circulaire-nr-ci-rh-712-466-142-van-08-07-1997",{"_10":2074,"_7":2075,"_34":35,"_13":2076},"Circulaire nr. Ci.RH.421/495.030 dd. 12.06.1997","7c08c4ba-4e3f-4b2f-83c0-2e054e6cee5b","circulaire-nr-ci-rh-421-495-030-dd-12-06-1997",{"_10":2078,"_7":2079,"_34":35,"_13":2080},"Circulaire nr. AFZ/97-84 dd. 26.06.1997","7570af95-4903-4dbf-8523-eb7c8152d85f","circulaire-nr-afz-97-84-dd-26-06-1997",{"_10":2082,"_7":2083,"_34":35,"_13":2084},"Circulaire nr. Ci.RH.241/444.064 dd. 11.07.1997","2ef84d14-a1cc-46b3-ac80-0a82b0fabc82","circulaire-nr-ci-rh-241-444-064-dd-11-07-1997",{"_10":2086,"_7":2087,"_34":35,"_13":2088},"Circulaire nr. Ci.RH.82/494.815 van 07.07.1997","5c24521d-8528-4b5d-8977-97bc6909b7f5","circulaire-nr-ci-rh-82-494-815-van-07-07-1997",{"_10":2090,"_7":2091,"_34":35,"_13":2092},"Aanschrijving nr. 6 dd. 05.06.1997","a6da0112-1c68-4222-b0c0-a948f6bd362b","aanschrijving-nr-6-dd-05-06-1997",{"_10":2094,"_7":2095,"_34":35,"_13":2096},"Circulaire nr. Ci.RH.241/467.430 van 08.08.1997","7f184368-8741-4f25-9670-892528c4e82b","circulaire-nr-ci-rh-241-467-430-van-08-08-1997",{"_10":2098,"_7":2099,"_34":35,"_13":2100},"Aanschrijving nr. 4 d.d. 13.05.1997 (vervangen)","555a173e-366d-43a8-80d4-9ec4cc5ac679","aanschrijving-nr-4-d-d-13-05-1997-vervangen",{"_10":2090,"_7":2102,"_34":35,"_13":2092},"84940569-062e-4c71-9bcd-e114f0fdc4c7",{"_10":2104,"_7":2105,"_34":35,"_13":2106},"Circulaire nr. Ci.RH.81/488.797 van 20.06.1997","ece6edc7-d923-448a-bb95-7290a0708b8a","circulaire-nr-ci-rh-81-488-797-van-20-06-1997",{"_10":2108,"_7":2109,"_34":35,"_13":2110},"Aanschrijving nr. 14 dd. 29.12.1997","b2f60d65-7c66-4050-ad20-8cadcfb41da5","aanschrijving-nr-14-dd-29-12-1997",{"_10":2112,"_7":2113,"_34":35,"_13":2114},"Circulaire nr. Ci.RH.332/490.866 dd. 21.03.1997","d5fefbdf-dde2-4005-ac29-6b2051e4354c","circulaire-nr-ci-rh-332-490-866-dd-21-03-1997",{"_10":2116,"_7":2117,"_34":35,"_13":2118},"Circulaire nr. Ci.RH.241/469.269 van 28.02.1997","318efa56-73c2-416f-9eb0-a535aa9f103c","circulaire-nr-ci-rh-241-469-269-van-28-02-1997",{"_10":2120,"_7":2121,"_34":35,"_13":2122},"Circulaire nr. AFZ/97-41 d.d. 03.04.1997","6716ccd0-8e4b-4427-8074-889dec949507","circulaire-nr-afz-97-41-d-d-03-04-1997",{"_10":2124,"_7":2125,"_34":35,"_13":2126},"Aanschrijving nr. 5 d.d. 20.05.1997","ae86cf49-d2f7-41d8-9a38-44dc368b2695","aanschrijving-nr-5-d-d-20-05-1997",{"_10":2128,"_7":2129,"_34":35,"_13":2130},"Circulaire nr. Ci.RH.243/376.395 dd. 14.04.1997","94fa876e-c4e5-4357-a3f1-7ec4b1c97d7a","circulaire-nr-ci-rh-243-376-395-dd-14-04-1997",{"_10":2132,"_7":2133,"_34":35,"_13":2134},"Aanschrijving nr. 2 d.d. 27.03.1997","de23e4db-ccf1-4914-9403-b8407b438721","aanschrijving-nr-2-d-d-27-03-1997",{"_10":2136,"_7":2137,"_34":35,"_13":2138},"Aanschrijving nr. 1/1997 d.d. 24.03.1997","cd7badc6-49ca-47d3-942b-7d8091757cc4","aanschrijving-nr-1-1997-d-d-24-03-1997",{"_10":2140,"_7":2141,"_34":35,"_13":2142},"Circulaire nr. Ci.P11/466.805 dd. 10.03.1997","05e1b120-9a5f-4fff-9521-320e49cf9286","circulaire-nr-ci-p11-466-805-dd-10-03-1997",{"_10":2144,"_7":2145,"_34":35,"_13":2146},"Circulaire nr. Ci.RH.241/467.677 d.d. 06.02.1997","745482f3-89e6-48ba-b7e3-fb0a04b1b4ec","circulaire-nr-ci-rh-241-467-677-d-d-06-02-1997",{"_10":2148,"_7":2149,"_34":35,"_13":2150},"Circulaire nr. Ci.R.9F/492.980 van 11.04.1997","a04951d7-2fe3-467a-ab0f-0da331325cc4","circulaire-nr-ci-r-9f-492-980-van-11-04-1997",{"_10":2152,"_7":2153,"_34":35,"_13":2154},"Aanschrijving nr. 3/1997 d.d. 29.04.1997","f5e8f6c7-7bbb-44f3-8cc8-8320d6e4d518","aanschrijving-nr-3-1997-d-d-29-04-1997",{"_10":2156,"_7":2157,"_34":35,"_13":2158},"Circulaire nr. Ci.RH.244/491.550 dd. 22.01.1997","61dccf62-e0bd-4573-8f0c-c91d8cddff8d","circulaire-nr-ci-rh-244-491-550-dd-22-01-1997",{"_10":2160,"_7":2161,"_34":35,"_13":2162},"Circulaire nr. Ci.RH.331/492.729 dd. 27.03.1997","18155f9a-d039-4b71-8ed0-be5c1934a14f","circulaire-nr-ci-rh-331-492-729-dd-27-03-1997",{"_10":2164,"_7":2165,"_34":35,"_13":2166},"Circulaire nr. Ci.RH.241/479.087 dd. 10.01.1997","3edb5112-471d-4309-b377-e0d97a101a07","circulaire-nr-ci-rh-241-479-087-dd-10-01-1997",{"_10":2168,"_7":2169,"_34":35,"_13":2170},"Circulaire nr. Ci.RH.243/488.906 d.d. 17.12.1996","4dba9782-c105-40db-b6a6-acc0b01ab33b","circulaire-nr-ci-rh-243-488-906-d-d-17-12-1996",{"_10":2172,"_7":2173,"_34":35,"_13":2174},"Circulaire nr. Ci.RH.241/478.895 dd. 12.12.1996","f3eb8de4-57dd-43a5-b036-faa151be8600","circulaire-nr-ci-rh-241-478-895-dd-12-12-1996",{"_10":2176,"_7":2177,"_34":35,"_13":2178},"Circulaire nr. AFZ/97-17 dd. 23.01.1997","181563f6-4461-4fd7-aec2-1e0bdfe7ee20","circulaire-nr-afz-97-17-dd-23-01-1997",{"_10":2180,"_7":2181,"_34":35,"_13":2182},"Circulaire nr. Ci.RH.241/473.556 dd. 02.10.1996","4c251076-f377-4eae-b025-338d710ed043","circulaire-nr-ci-rh-241-473-556-dd-02-10-1996",{"_10":2184,"_7":2185,"_34":35,"_13":2186},"Circulaire nr. Ci.RH.421/456.043 dd. 14.08.1996","d23fcaf9-8d08-4ad4-b0de-825bcf33302d","circulaire-nr-ci-rh-421-456-043-dd-14-08-1996",{"_10":2188,"_7":2189,"_34":35,"_13":2190},"Aanschrijving nr. 7/1996 d.d. 02.09.1996","0ec5a9f0-a665-4f25-a182-1de8ae8da01d","aanschrijving-nr-7-1996-d-d-02-09-1996",{"_10":2192,"_7":2193,"_34":35,"_13":2194},"Circulaire nr. Ci.RH.331/483.361 van 18.10.1996","81c1fd7b-141d-4a11-b3ba-1f8309b713d6","circulaire-nr-ci-rh-331-483-361-van-18-10-1996",{"_10":2196,"_7":2197,"_34":35,"_13":2198},"Aanschrijving nr. 11/1996 d.d. 20.11.1996","b3f00f31-e7e9-4b0d-aca2-900b4ed81642","aanschrijving-nr-11-1996-d-d-20-11-1996",{"_10":2200,"_7":2201,"_34":35,"_13":2202},"Circulaire nr. Ci.RH.244/597.746 (AOIF Nr. 48/2009) d.d 03.11.2009","563fbfe0-a1e5-469c-8bf0-dcb343bdf88d","circulaire-nr-ci-rh-244-597-746-aoif-nr-48-2009-d-d-03-11-2009",{"_10":2204,"_7":2205,"_34":35,"_13":2206},"Circulaire nr. Ci.RH.244/474.228 dd. 29.08.1996","313a82ab-fb3e-41ce-97d9-4d7ff15419e1","circulaire-nr-ci-rh-244-474-228-dd-29-08-1996",{"_10":2208,"_7":2209,"_34":35,"_13":2210},"Circulaire nr. Ci.RH.244/479.739 dd. 19.07.1996","c14b6806-686a-486c-be6d-1fc1c93740fd","circulaire-nr-ci-rh-244-479-739-dd-19-07-1996",{"_10":2212,"_7":2213,"_34":35,"_13":2214},"Circulaire nr. Ci.RH.244/479.739 dd. 12.07.1996","2b4ab111-6c0d-4abe-a5e5-ad73f2b44d3d","circulaire-nr-ci-rh-244-479-739-dd-12-07-1996",{"_10":2216,"_7":2217,"_34":35,"_13":2218},"Aanschrijving nr. 3 dd. 09.05.1996 (vervangen)","9d47cd86-d87e-4f53-a478-e211094d3675","aanschrijving-nr-3-dd-09-05-1996-vervangen",{"_10":2220,"_7":2221,"_34":35,"_13":2222},"Circulaire nr. Ci.RH.241/446.571 van 06.05.1996","b7a293e0-915a-4f19-a857-5815e9133bc2","circulaire-nr-ci-rh-241-446-571-van-06-05-1996",{"_10":2224,"_7":2225,"_34":35,"_13":2226},"Circulaire nr. Ci.R.9F/480.011 dd. 12.04.1996","9cfcdae2-706f-4c56-aa66-6689fd8c4efb","circulaire-nr-ci-r-9f-480-011-dd-12-04-1996",{"_10":2228,"_7":2229,"_34":35,"_13":2230},"Aanschrijving nr. 2 dd. 23.04.1996","fac11dea-d0e8-47cd-a4c1-2db1d7ebe4bd","aanschrijving-nr-2-dd-23-04-1996",{"_10":2232,"_7":2233,"_34":35,"_13":2234},"Circulaire nr. Ci.RH.243/349.099 dd. 08.01.1996","ad49cdad-8c66-4a5c-86cd-cc1e958f9f4a","circulaire-nr-ci-rh-243-349-099-dd-08-01-1996",{"_10":2236,"_7":2237,"_34":35,"_13":2238},"Circulaire nr. Ci.RH.244/478.084 dd. 27.12.1995","6739e6c6-c465-4c08-8b45-91dccb25b1b0","circulaire-nr-ci-rh-244-478-084-dd-27-12-1995",{"_10":2240,"_7":2241,"_34":35,"_13":2242},"Aanschrijving nr. 22 dd. 04.12.1981","8224413c-63e8-4311-8cd2-5a1d6bc0c2c0","aanschrijving-nr-22-dd-04-12-1981",{"_10":2244,"_7":2245,"_34":35,"_13":2246},"Circulaire nr. Ci.RH.242/427.659 dd. 06.12.1991","87c0f840-b97d-4302-956d-33218989c183","circulaire-nr-ci-rh-242-427-659-dd-06-12-1991",{"_10":2248,"_7":2249,"_34":35,"_13":2250},"Circulaire nr. Ci.RH.421/465.072 dd. 15.12.1995","87d9fc3c-42e2-4f7e-a8d1-89ffc8de9344","circulaire-nr-ci-rh-421-465-072-dd-15-12-1995",{"_10":2252,"_7":2253,"_34":35,"_13":2254},"Circulaire nr. Ci.RH.241/466.405 van 12.10.1995","8935a534-6b72-43e6-8e48-340455efd599","circulaire-nr-ci-rh-241-466-405-van-12-10-1995",{"_10":2256,"_7":2257,"_34":35,"_13":2258},"Circulaire nr. Ci.D.19/478.462 van 29.12.1995","bf8549a4-695a-4e49-8d1c-82b4a7db8ad2","circulaire-nr-ci-d-19-478-462-van-29-12-1995",{"_10":2260,"_7":2261,"_34":35,"_13":2262},"Circulaire nr. Ci.RH.231/465.838 van 17.10.1995","8895140f-0651-4de3-b13c-51d21f8e7eb5","circulaire-nr-ci-rh-231-465-838-van-17-10-1995",{"_10":2264,"_7":2265,"_34":35,"_13":2266},"Aanschrijving nr. 10 dd. 26.07.1995","450b2893-25d1-4b6f-b1e4-e28141dd6eed","aanschrijving-nr-10-dd-26-07-1995",{"_10":2268,"_7":2269,"_34":35,"_13":2270},"Circulaire nr. Ci.RH.31/467.439 dd. 03.01.1996","a1039b2c-ab0d-42fb-bbf0-8b784c61e60d","circulaire-nr-ci-rh-31-467-439-dd-03-01-1996",{"_10":2272,"_7":2273,"_34":35,"_13":2274},"Circulaire nr. Ci.RH.332/466.722 dd. 11.10.1995","a4a567fb-49c4-485d-a7ea-411f651c8879","circulaire-nr-ci-rh-332-466-722-dd-11-10-1995",{"_10":2276,"_7":2277,"_34":35,"_13":2278},"Circulaire nr. Ci.RH.331/466.990 dd. 14.09.1995","79c5feb7-3fd5-4b7c-888e-fc529067f4b1","circulaire-nr-ci-rh-331-466-990-dd-14-09-1995",{"_10":2280,"_7":2281,"_34":35,"_13":2282},"Aanschrijving nr. 13 dd. 20.09.1995","ca343218-9f22-4910-91c4-89554042be1b","aanschrijving-nr-13-dd-20-09-1995",{"_10":2284,"_7":2285,"_34":35,"_13":2286},"Circulaire nr. Ci.RH.233/473.390 dd. 22.08.1995","95c698c0-531f-42a0-8227-60d8f6d629c3","circulaire-nr-ci-rh-233-473-390-dd-22-08-1995",{"_10":2288,"_7":2289,"_34":35,"_13":2290},"Circulaire nr. Ci.RH.241/466.658 dd. 25.08.1995","5307c036-edf1-4dae-9054-c384e1ef596d","circulaire-nr-ci-rh-241-466-658-dd-25-08-1995",{"_10":2292,"_7":2293,"_34":35,"_13":2294},"Circulaire nr. Ci.RH.331/466.990 dd. 07.07.1995","ee330da3-7f95-4e20-9508-a710fb9afa95","circulaire-nr-ci-rh-331-466-990-dd-07-07-1995",{"_10":2296,"_7":2297,"_34":35,"_13":2298},"Circulaire nr. Ci.D.19/444.905 dd. 29.08.1995","046017a9-52c3-4d73-bfc6-ef01621854cd","circulaire-nr-ci-d-19-444-905-dd-29-08-1995",{"_10":2300,"_7":2301,"_34":35,"_13":2302},"Circulaire nr. Cp.221.4/A/449.325 dd. 19.07.1995","eb5da1d7-0419-4564-a18a-e68ddc4b4dc3","circulaire-nr-cp-221-4-a-449-325-dd-19-07-1995",{"_10":2304,"_7":2305,"_34":35,"_13":2306},"Circulaire nr. Ci.RH.421/471.635 dd. 07.08.1995","c653ef75-8c0c-4db8-bfe2-b5dfda37d8a7","circulaire-nr-ci-rh-421-471-635-dd-07-08-1995",{"_10":2308,"_7":2309,"_34":35,"_13":2310},"Circulaire nr. Ci.RH.243/417.705 dd. 29.06.1995","a3433716-dd79-4d69-8883-32869b8e51a9","circulaire-nr-ci-rh-243-417-705-dd-29-06-1995",{"_10":2312,"_7":2313,"_34":35,"_13":2314},"Circulaire nr. Cp.221.4/A/443.929 dd. 29.06.1995","42e83d4f-f3ea-409d-8ae5-794a1f5a1b0a","circulaire-nr-cp-221-4-a-443-929-dd-29-06-1995",{"_10":2316,"_7":2317,"_34":35,"_13":2318},"Circulaire nr. Ci.RH.221/467.087 dd. 12.06.1995","ba36081c-adac-4e45-8598-4e64da4c3244","circulaire-nr-ci-rh-221-467-087-dd-12-06-1995",{"_10":2320,"_7":2321,"_34":35,"_13":2322},"Circulaire nr. Ci.RH.421/456.043 dd. 28.04.1995","8c9cc19a-362f-45df-b9d7-895d52375e6d","circulaire-nr-ci-rh-421-456-043-dd-28-04-1995",{"_10":2324,"_7":2325,"_34":35,"_13":2326},"Circulaire nr. Ci.RH.241/470.951 dd. 24.04.1995","362db893-d1e1-4b42-8f8d-102c9cd1f878","circulaire-nr-ci-rh-241-470-951-dd-24-04-1995",{"_10":2328,"_7":2329,"_34":35,"_13":2330},"Circulaire nr. Ci.RH.624/468.476 dd. 13.07.1995","5f07cd4b-f688-4171-b435-9d100a06b6c9","circulaire-nr-ci-rh-624-468-476-dd-13-07-1995",{"_10":2332,"_7":2333,"_34":35,"_13":2334},"Circulaire nr. Ci.RH.332/466.292 dd. 29.05.1995","c919328d-544f-4189-ba47-25c7b5f6301e","circulaire-nr-ci-rh-332-466-292-dd-29-05-1995",{"_10":2336,"_7":2337,"_34":35,"_13":2338},"Circulaire nr. Ci.R.9F/467.918 van 06.06.1995","c51501f4-219c-42fb-a949-f876ca13a218","circulaire-nr-ci-r-9f-467-918-van-06-06-1995",{"_10":2340,"_7":2341,"_34":35,"_13":2342},"Circulaire nr. Ci.RH.331/471.322 d.d. 01.06.1995","23686352-434a-4e56-80fd-61c6454da440","circulaire-nr-ci-rh-331-471-322-d-d-01-06-1995",{"_10":2344,"_7":2345,"_34":35,"_13":2346},"Circulaire nr. Ci.RH.421/468.541 dd. 11.05.1995","702ffe51-9696-4144-bf04-2fe0c84f52bb","circulaire-nr-ci-rh-421-468-541-dd-11-05-1995",{"_10":2348,"_7":2349,"_34":35,"_13":2350},"Circulaire nr. Ci.RH.82/470.113 van 19.04.1995","c206f229-cdbb-4265-8166-53184190dfab","circulaire-nr-ci-rh-82-470-113-van-19-04-1995",{"_10":2352,"_7":2353,"_34":35,"_13":2354},"Circulaire nr. Ci.RH.243/467.362 dd. 29.05.1995","2a0b54ff-f601-406c-8012-2a8fbeae4e4c","circulaire-nr-ci-rh-243-467-362-dd-29-05-1995",{"_10":2356,"_7":2357,"_34":35,"_13":2358},"Circulaire nr. Ci.RH.331/466.138 van 19.04.1995","f69914e3-894f-48b1-ba14-7b86fb75cad8","circulaire-nr-ci-rh-331-466-138-van-19-04-1995",{"_10":2360,"_7":2361,"_34":35,"_13":2362},"Aanschrijving nr. 7 dd. 27.04.1995","949efb07-c774-4deb-b66c-fae1437953ee","aanschrijving-nr-7-dd-27-04-1995",{"_10":2364,"_7":2365,"_34":35,"_13":2366},"Circulaire nr. Ci.RH.243/376.395 dd. 14.04.1995","07e31507-7e00-499e-8803-6270b3ed89d8","circulaire-nr-ci-rh-243-376-395-dd-14-04-1995",{"_10":2368,"_7":2369,"_34":35,"_13":2370},"Aanschrijving nr. 17 dd. 17.09.1981","634a634a-6a88-4204-9c7f-1a61a7993f0b","aanschrijving-nr-17-dd-17-09-1981",{"_10":2372,"_7":2373,"_34":35,"_13":2374},"Circulaire nr. Ci.RH.243/467.363 dd. 01.02.1995","b242a6fc-9cfe-4dd9-aff7-a83b57db8f22","circulaire-nr-ci-rh-243-467-363-dd-01-02-1995",{"_10":2376,"_7":2377,"_34":35,"_13":2378},"Circulaire nr. Cp.221.4/A/442.826 dd. 03.03.1995","53ab503b-c9b0-473e-8f27-8ce9fc35b82f","circulaire-nr-cp-221-4-a-442-826-dd-03-03-1995",{"_10":2380,"_7":2381,"_34":35,"_13":2382},"Circulaire nr. Cp.221.4/A/439.614 dd. 31.01.1995","d1489d57-71a8-41d1-bb39-b87af512b288","circulaire-nr-cp-221-4-a-439-614-dd-31-01-1995",{"_10":2384,"_7":2385,"_34":35,"_13":2386},"Circulaire nr. Ci.RH.332/466.695 dd. 21.02.1995","feb313e7-5938-4b5f-82f6-5d118182482f","circulaire-nr-ci-rh-332-466-695-dd-21-02-1995",{"_10":2388,"_7":2389,"_34":35,"_13":2390},"Circulaire nr. Ci.RH.51/467.793 dd. 03.04.1995","f2947033-e0eb-4ea6-81ea-abf3dd55f6fe","circulaire-nr-ci-rh-51-467-793-dd-03-04-1995",{"_10":2392,"_7":2393,"_34":35,"_13":2394},"Circulaire nr. Ci.RH.243/420.633 dd. 02.03.1995","a644bda1-6e17-4ebb-984e-52e9bd969538","circulaire-nr-ci-rh-243-420-633-dd-02-03-1995",{"_10":2396,"_7":2397,"_34":35,"_13":2398},"Circulaire nr. Ci.RH.241/466.908 dd. 13.03.1995","cc2b8e1d-6b7b-4ec7-8af0-012b30adc354","circulaire-nr-ci-rh-241-466-908-dd-13-03-1995",{"_10":2400,"_7":2401,"_34":35,"_13":2402},"Aanschrijving nr. 5 dd. 02.03.1995","94862766-480e-4a51-9a04-e61969ab9551","aanschrijving-nr-5-dd-02-03-1995",{"_10":2404,"_7":2405,"_34":35,"_13":2406},"Circulaire nr. Ci.RH.241/603.298 (AOIF Nr. 22/2010) d.d 09.03.2010","4636bb41-f05e-4cbe-aac8-ab316a37e93e","circulaire-nr-ci-rh-241-603-298-aoif-nr-22-2010-d-d-09-03-2010",{"_10":2408,"_7":2409,"_34":35,"_13":2410},"Circulaire nr. Ci.RH.222/466.069 van 10.01.1995","462a1f25-49bd-490b-ac63-2ab81fb84c26","circulaire-nr-ci-rh-222-466-069-van-10-01-1995",{"_10":2412,"_7":2413,"_34":35,"_13":2414},"Circulaire nr. Ci.RH.244/467.376 dd. 30.12.1994","cf691e81-f610-4a4e-9ff0-0506f89e3bd3","circulaire-nr-ci-rh-244-467-376-dd-30-12-1994",{"_10":2416,"_7":2417,"_34":35,"_13":2418},"Addendum dd 26.10.2009 aan de Circulaire nr. Ci.RH.421/566.524 (AOIF nr. 42/2004-AFZ nr. 18/2004) dd 23.12.2004","7b2caf0a-76a7-470f-9b95-e6e5193cc0b8","addendum-dd-26-10-2009-aan-de-circulaire-nr-ci-rh-421-566-524-aoif-nr-42-2004-afz-nr-18-2004-dd-23-12-2004",{"_10":2420,"_7":2421,"_34":35,"_13":2422},"Aanschrijving nr. 2 dd. 02.01.1995","6208189d-ac6f-4f81-a65d-6f7c4c8e0768","aanschrijving-nr-2-dd-02-01-1995",{"_10":2424,"_7":2425,"_34":35,"_13":2426},"Aanschrijving nr. 14 dd. 20.11.1985","cce84df6-7699-45f7-a3b1-309217dc612c","aanschrijving-nr-14-dd-20-11-1985",{"_10":2428,"_7":2429,"_34":35,"_13":2430},"Circulaire nr. Ci.RH.332/362.892 dd. 28.02.1986","81983e61-2a37-40ac-9af1-ae8c7074dd4a","circulaire-nr-ci-rh-332-362-892-dd-28-02-1986",{"_10":2432,"_7":2433,"_34":35,"_13":2434},"Aanschrijving nr. 9 dd. 30.07.1985","14687125-cf76-4e9b-8055-ff5bc43054b3","aanschrijving-nr-9-dd-30-07-1985",{"_10":2436,"_7":2437,"_34":35,"_13":2438},"Circulaire nr. Ci.RH.332/367.428 dd. 25.10.1985","64de6bc8-6042-4e6d-b4b9-9cc4431c98f0","circulaire-nr-ci-rh-332-367-428-dd-25-10-1985",{"_10":2440,"_7":2441,"_34":35,"_13":2442},"Aanschrijving nr. 8 dd. 26.07.1985","4996291c-ab9d-4779-9cf8-a55da67a75f4","aanschrijving-nr-8-dd-26-07-1985",{"_10":2444,"_7":2445,"_34":35,"_13":2446},"VENB Circulaire nr. Ci.RH.421/362.252 dd. 15.05.1985","011a8649-75c1-4128-b6dc-9375256c97c8","venb-circulaire-nr-ci-rh-421-362-252-dd-15-05-1985",{"_10":2448,"_7":2449,"_34":35,"_13":2450},"USA - Circulaire Ci.R.9 USA/264.228 dd. 03.01.1973","4f14d530-fa8a-4778-8ca5-54f0b09a0f42","usa-circulaire-ci-r-9-usa-264-228-dd-03-01-1973",{"_10":2452,"_7":2453,"_34":35,"_13":2454},"Circulaire Ci.R9.Thai/328.709 dd. 10.08.1984","29fcc60c-3eb7-44c0-9b3c-1bd731228f12","circulaire-ci-r9-thai-328-709-dd-10-08-1984",{"_10":2456,"_7":2457,"_34":35,"_13":2458},"Aanschrijving 4 dd. 12.01.1973","689cbc74-86a9-4a92-b925-d299946df0f0","aanschrijving-4-dd-12-01-1973",{"_10":2460,"_7":2461,"_34":35,"_13":2462},"Circulaire nr. Ci.RH.332/367.747 dd. 20.03.1986","1b6e23f5-08f7-4f1c-b6dd-b5a9b698bef0","circulaire-nr-ci-rh-332-367-747-dd-20-03-1986",{"_10":2464,"_7":2465,"_34":35,"_13":2466},"Circulaire nr. Ci.RH.26/371.961 dd. 27.12.1984","e505e71c-ea8a-4a42-b8fd-908ea69b21a8","circulaire-nr-ci-rh-26-371-961-dd-27-12-1984",{"_10":2468,"_7":2469,"_34":35,"_13":2470},"Aanschrijving nr. 12 dd. 10.10.1984","a82d4a4f-2d72-4827-97db-f827a73b0696","aanschrijving-nr-12-dd-10-10-1984",{"_10":2472,"_7":2473,"_34":35,"_13":2474},"Circulaire nr. Ci.RH.252/339.944 dd. 06.05.1983","cc3c85fc-b3cf-4a61-8cda-f14d948b95f4","circulaire-nr-ci-rh-252-339-944-dd-06-05-1983",{"_10":2476,"_7":2477,"_34":35,"_13":2478},"Aanschrijving nr. 4 dd. 25.03.1985","85edad49-1397-410b-90eb-b3a28e94abaa","aanschrijving-nr-4-dd-25-03-1985",{"_10":2480,"_7":2481,"_34":35,"_13":2482},"Circulaire nr. Ci.RH.84/346.127 dd. 16.12.1983","36ea9669-94ef-463b-8e24-c60707e6eb14","circulaire-nr-ci-rh-84-346-127-dd-16-12-1983",{"_10":2484,"_7":2485,"_34":35,"_13":2486},"Korea - Circulaire Ci.R.Korea/323.553 d.d. 10.09.1984","7d7ba8fa-cd4b-4f0e-860b-b444c1df3f26","korea-circulaire-ci-r-korea-323-553-d-d-10-09-1984",{"_10":2488,"_7":2489,"_34":35,"_13":2490},"Aanschrijving nr. 1 dd. 21.01.1985","4fb1c179-3436-4f31-9a00-05b9264bad16","aanschrijving-nr-1-dd-21-01-1985",{"_10":2492,"_7":2493,"_34":35,"_13":2494},"Nieuw-Zeeland - Circulaire Ci.R.9 NZ/334.039 d.d. 10.09.1984","a888cb99-3089-4eb1-b907-af7986fd91c8","nieuw-zeeland-circulaire-ci-r-9-nz-334-039-d-d-10-09-1984",{"_10":2496,"_7":2497,"_34":35,"_13":2498},"Aanschrijving nr. 2 dd. 30.01.1984","d66953cb-f856-4528-9b42-e1445a617b71","aanschrijving-nr-2-dd-30-01-1984",{"_10":2468,"_7":2500,"_34":35,"_13":2470},"a5063bce-cd52-4eb3-8715-a26945ecd3d7",{"_10":2502,"_7":2503,"_34":35,"_13":2504},"Circulaire Ci.R9.Fil/328.958 dd. 07.02.1984","3cf1850d-fe0a-4fae-bcde-a6a94f50537f","circulaire-ci-r9-fil-328-958-dd-07-02-1984",{"_10":2506,"_7":2507,"_34":35,"_13":2508},"Pakistan - Circulaire Ci.R.9 Pak/357.139 d.d. 05.09.1984","302a1f22-6516-4050-a000-4d75d2eaadcd","pakistan-circulaire-ci-r-9-pak-357-139-d-d-05-09-1984",{"_10":2510,"_7":2511,"_34":35,"_13":2512},"Servië - Circulaire Ci.R.9 Joeg/357.227 d.d. 07.09.1984","7b3818a4-eed5-4537-914c-9c674d52fe87","servie-circulaire-ci-r-9-joeg-357-227-d-d-07-09-1984",{"_10":2514,"_7":2515,"_34":35,"_13":2516},"Aanschrijving nr. 21 dd. 22.12.1980","0058099a-542e-4659-9f98-0bec9bb0b27f","aanschrijving-nr-21-dd-22-12-1980",{"_10":2518,"_7":2519,"_34":35,"_13":2520},"Circulaire Ci.R9.C.Iv./303.198 dd. 21.10.1983","327b495b-7779-499e-a9ae-b09231bcb3ba","circulaire-ci-r9-c-iv-303-198-dd-21-10-1983",{"_10":2522,"_7":2523,"_34":35,"_13":2524},"Circulaire nr. Ci.RH.421/340.776 dd. 26.08.1983","db0f5d7c-6bb1-4f7c-885b-96eb03987444","circulaire-nr-ci-rh-421-340-776-dd-26-08-1983",{"_10":2526,"_7":2527,"_34":35,"_13":2528},"Aanschrijving nr. 15 dd. 04.11.1983","b72c47de-00de-45f2-8514-b9289e0c5259","aanschrijving-nr-15-dd-04-11-1983",{"_10":2530,"_7":2531,"_34":35,"_13":2532},"Aanschrijving nr. 1 dd. 30.01.1984","8676ac72-1f22-4d59-a768-621e1195e622","aanschrijving-nr-1-dd-30-01-1984",{"_10":2534,"_7":2535,"_34":35,"_13":2536},"Circulaire nr. Ci.RH.241/327.027 dd. 08.09.1983","3786a641-7921-4f59-aebb-a229041e2330","circulaire-nr-ci-rh-241-327-027-dd-08-09-1983",{"_10":2538,"_7":2539,"_34":35,"_13":2540},"Circulaire nr. Ci.RH.331/334.352 dd. 20.06.1983","757e7569-e8c8-4878-b781-b244f9f1621f","circulaire-nr-ci-rh-331-334-352-dd-20-06-1983",{"_10":2542,"_7":2543,"_34":35,"_13":2544},"Circulaire nr. Ci.RH.243/336.365 dd. 31.01.1983","75063e1e-0aee-4439-979b-8c02208bb5b9","circulaire-nr-ci-rh-243-336-365-dd-31-01-1983",{"_10":2546,"_7":2547,"_34":35,"_13":2548},"Aanschrijving nr. 6 dd. 08.04.1983","d50757aa-2fe7-42d1-88af-02dd425e3d24","aanschrijving-nr-6-dd-08-04-1983",{"_10":2550,"_7":2551,"_34":35,"_13":2552},"Circulaire nr. Ci.RH.82/329.663 dd. 05.01.1983","25c24923-6163-4f4e-993f-7441e54628dd","circulaire-nr-ci-rh-82-329-663-dd-05-01-1983",{"_10":2554,"_7":2555,"_34":35,"_13":2556},"Aanschrijving nr. 9 dd. 13.07.1983","3180bf2c-9e75-488d-b12a-c896df262a8a","aanschrijving-nr-9-dd-13-07-1983",{"_10":2558,"_7":2559,"_34":35,"_13":2560},"Circulaire nr. Ci.RH.243/308.829 dd. 30.08.1982","77249d1c-db1d-44b9-9c2c-697f6a292e0a","circulaire-nr-ci-rh-243-308-829-dd-30-08-1982",{"_10":2562,"_7":2563,"_34":35,"_13":2564},"Circulaire nr. Ci.D.19/324.587 dd. 01.06.1982","abe37f38-7590-49e1-97b4-52cadac3b406","circulaire-nr-ci-d-19-324-587-dd-01-06-1982",{"_10":2566,"_7":2567,"_34":35,"_13":2568},"Circulaire nr. Ci.RH.624/325.294 d.d. 08.08.1983","594be6ae-a29d-4e01-bdb4-e0d6ec7d72fa","circulaire-nr-ci-rh-624-325-294-d-d-08-08-1983",{"_10":2570,"_7":2571,"_34":35,"_13":2572},"Ivoorkust - Circulaire Ci.R.9.C.Iv/303.198 d.d. 16.04.1982","b4e0a234-e107-4e2b-b306-e6b45ea434bd","ivoorkust-circulaire-ci-r-9-c-iv-303-198-d-d-16-04-1982",{"_10":2574,"_7":2575,"_34":35,"_13":2576},"Circulaire nr. 7 dd. 10.03.1982","4d624ccd-30f1-4c9c-a994-cfed333bfa7c","circulaire-nr-7-dd-10-03-1982",{"_10":2578,"_7":2579,"_34":35,"_13":2580},"Circulaire nr. Ci.R.9 EUR/322.923 dd. 04.12.1981","ac1aff56-d49c-464c-b635-9ec967314b4e","circulaire-nr-ci-r-9-eur-322-923-dd-04-12-1981",{"_10":2582,"_7":2583,"_34":35,"_13":2584},"Aanschrijving nr. 3 dd. 15.02.1982","a89fd8fe-2777-4651-89c2-e8ae4a7a6adb","aanschrijving-nr-3-dd-15-02-1982",{"_10":2586,"_7":2587,"_34":35,"_13":2588},"Aanschrijving nr. 12 dd. 24.05.1982","8cfb3523-5100-42e2-818a-d336cdcfb058","aanschrijving-nr-12-dd-24-05-1982",{"_10":2590,"_7":2591,"_34":35,"_13":2592},"Circulaire nr. Ci.D.19/402.192 dd. 23.08.1989 (8e aflevering)","7bdb3713-b9bb-4d95-8879-ed30542b7fd7","circulaire-nr-ci-d-19-402-192-dd-23-08-1989-8e-aflevering",{"_10":2594,"_7":2595,"_34":35,"_13":2596},"Aanschrijving nr. 11 dd. 27.07.1981","d063e51e-fe3e-44fb-8b10-19f21cdb4910","aanschrijving-nr-11-dd-27-07-1981",{"_10":2598,"_7":2599,"_34":35,"_13":2600},"Aanschrijving nr. 16 d.d. 13.12.1982","ec61b168-009a-4af2-a9b9-8862251e23e6","aanschrijving-nr-16-d-d-13-12-1982",{"_10":2602,"_7":2603,"_34":35,"_13":2604},"Aanschrijving nr. 21 dd. 03.12.1981","955a26f4-197e-4386-a407-d276c4f20854","aanschrijving-nr-21-dd-03-12-1981",{"_10":2606,"_7":2607,"_34":35,"_13":2608},"Australië - Circulaire Ci.R.9 Aus/330.472 dd. 12.03.1982","011c463f-c90e-494f-8cd7-e03b63bcecdd","australie-circulaire-ci-r-9-aus-330-472-dd-12-03-1982",{"_10":2610,"_7":2611,"_34":35,"_13":2612},"Aanschrijving nr. 9 dd. 05.11.1996","0f70d73c-f69a-48a5-a31d-128c2753b136","aanschrijving-nr-9-dd-05-11-1996",{"_10":2614,"_7":2615,"_34":35,"_13":2616},"Aanschrijving nr. 2 dd. 10.02.1982","d59b6bd6-2b1f-4432-9452-8c31a5b55f1f","aanschrijving-nr-2-dd-10-02-1982",{"_10":2618,"_7":2619,"_34":35,"_13":2620},"Korea - Circulaire Ci.R.9.Korea/323.553 d.d. 12.05.1981","8415f432-c50b-4869-a1cd-7116b264fd84","korea-circulaire-ci-r-9-korea-323-553-d-d-12-05-1981",{"_10":2622,"_7":2623,"_34":35,"_13":2624},"Circulaire nr. Ci.RH.244/294.315 dd. 05.10.1981","258c1426-1a83-4e8d-a5a7-35f5385644d4","circulaire-nr-ci-rh-244-294-315-dd-05-10-1981",{"_10":2626,"_7":2627,"_34":35,"_13":2628},"Thailand - Circulaire Ci.R.9/Thai 328/709 dd. 28.12.1981","916990a9-c7c0-439f-9ad4-f02950cc6b96","thailand-circulaire-ci-r-9-thai-328-709-dd-28-12-1981",{"_10":2630,"_7":2631,"_34":35,"_13":2632},"Zwitserland - Circulaire Ci.R.9 CH/308.617 dd. 25.09.1981","8779f4d8-df32-46b8-980b-aada50ba6410","zwitserland-circulaire-ci-r-9-ch-308-617-dd-25-09-1981",{"_10":2634,"_7":2635,"_34":35,"_13":2636},"Aanschrijving nr. 16 dd. 31.10.1980","32feb094-d0f7-4ed4-91a8-44bce62669c3","aanschrijving-nr-16-dd-31-10-1980",{"_10":2638,"_7":2639,"_34":35,"_13":2640},"Aanschrijving nr. 7 dd. 24.03.1981","95e6b4c3-6d25-470c-9ae3-d91f7a3292bc","aanschrijving-nr-7-dd-24-03-1981",{"_10":2642,"_7":2643,"_34":35,"_13":2644},"Circulaire Ci.R9 AUS/330.472 dd. 10.05.1989","535d05bf-44e4-4809-9777-a63051c2c0e0","circulaire-ci-r9-aus-330-472-dd-10-05-1989",{"_10":2646,"_7":2647,"_34":35,"_13":2648},"Circulaire nr. Ci.RH.251/319.681 dd. 03.04.1981","d9495789-6c21-4705-be46-47b9a5bc479a","circulaire-nr-ci-rh-251-319-681-dd-03-04-1981",{"_10":2650,"_7":2651,"_34":35,"_13":2652},"Circulaire nr. Ci.RH.241/307.085 dd. 24.06.1980","5fac903c-670e-49c4-8333-6b4ef0a3994e","circulaire-nr-ci-rh-241-307-085-dd-24-06-1980",{"_10":2654,"_7":2655,"_34":35,"_13":2656},"Aanschrijving nr. 20 dd. 03.12.1980","a61edef5-2e52-4910-9587-39cc5c59b2e6","aanschrijving-nr-20-dd-03-12-1980",{"_10":2658,"_7":2659,"_34":35,"_13":2660},"Aanschrijving nr. 17 dd. 07.11.1980","d7b1de3c-5b91-473b-b0a1-d36be801fcd9","aanschrijving-nr-17-dd-07-11-1980",{"_10":2662,"_7":2663,"_34":35,"_13":2664},"Aanschrijving nr. 4 dd. 24.03.1980","c50471c2-95a7-4cd5-979f-811c1c552b96","aanschrijving-nr-4-dd-24-03-1980",{"_10":2666,"_7":2667,"_34":35,"_13":2668},"Aanschrijving nr. 3 dd. 26.01.1981","0198e887-0ac1-4cd9-abf8-cbb20fa5449f","aanschrijving-nr-3-dd-26-01-1981",{"_10":2670,"_7":2671,"_34":35,"_13":2672},"Aanschrijving nr. 1 dd. 26.10.1979","5f09f2c7-8276-476f-bcab-a402b217f13d","aanschrijving-nr-1-dd-26-10-1979",{"_10":2674,"_7":2675,"_34":35,"_13":2676},"Aanschrijving nr. 18 dd. 26.10.1979","7d541507-0527-4b82-b847-608a60af1bff","aanschrijving-nr-18-dd-26-10-1979",{"_10":2678,"_7":2679,"_34":35,"_13":2680},"Polen - Circulaire Ci.R.9/PL/300.673 d.d. 25.04.1979","d156fce1-5190-407d-8f82-4b85bb9bf7c9","polen-circulaire-ci-r-9-pl-300-673-d-d-25-04-1979",{"_10":2682,"_7":2683,"_34":35,"_13":2684},"14.03.1980 - Omzendbrief D.I. 595.30 - D.L. 3/45.080","f3192ea4-8306-4156-89a8-e44d6d77dc88","14-03-1980-omzendbrief-d-i-595-30-d-l-3-45-080",{"_10":2686,"_7":2687,"_34":35,"_13":2688},"Aanschrijving nr. 176 dd. 20.12.1971","8476e829-4517-4024-b479-9bac97d1b65c","aanschrijving-nr-176-dd-20-12-1971",{"_10":2690,"_7":2691,"_34":35,"_13":2692},"Denemarken - Circulaire Circ. 956 d.d. 22.10.1971","44fd6676-dce1-40e5-acaa-d14499120a87","denemarken-circulaire-circ-956-d-d-22-10-1971",{"_10":2694,"_7":2695,"_34":35,"_13":2696},"Aanschrijving nr. 5 dd. 14.02.1979","4f65b1a0-397e-490e-8b93-1caba8a7e6c7","aanschrijving-nr-5-dd-14-02-1979",{"_10":2698,"_7":2699,"_34":35,"_13":2700},"Circulaire nr. Ci.RH.241/256.219 dd. 08.02.1979","4cd8cbf4-d6ed-4804-aae5-f744ec884868","circulaire-nr-ci-rh-241-256-219-dd-08-02-1979",{"_10":2702,"_7":2703,"_34":35,"_13":2704},"Aanschrijving nr. 2 dd. 11.01.1979","532f8bcc-ff3c-413c-8d13-ba53d6f8bfaf","aanschrijving-nr-2-dd-11-01-1979",{"_10":2706,"_7":2707,"_34":35,"_13":2708},"Aanschrijving nr. 34 dd. 13.11.1978","8af313de-a458-4c19-a096-e6b7d8f0f763","aanschrijving-nr-34-dd-13-11-1978",{"_10":2710,"_7":2711,"_34":35,"_13":2712},"Aanschrijving nr. 3 dd. 01.02.1979","6ea19af2-4bc2-4d55-8518-f002fc38ce06","aanschrijving-nr-3-dd-01-02-1979",{"_10":2714,"_7":2715,"_34":35,"_13":2716},"Aanschrijving nr. 29 dd. 20.09.1978","b6048d8f-91bb-4ec3-af4f-c4b42618606b","aanschrijving-nr-29-dd-20-09-1978",{"_10":2718,"_7":2719,"_34":35,"_13":2720},"Aanschrijving nr. 31 dd. 17.10.1978","1cc4261d-be52-46c4-b65d-beb910c444f3","aanschrijving-nr-31-dd-17-10-1978",{"_10":2722,"_7":2723,"_34":35,"_13":2724},"Aanschrijving nr. 4 dd. 24.02.1988","9a61b406-c82d-450b-962a-565afb1e7793","aanschrijving-nr-4-dd-24-02-1988",{"_10":2718,"_7":2726,"_34":35,"_13":2720},"4d6feac0-b334-400a-91b4-eadaaeb6045a",{"_10":2728,"_7":2729,"_34":35,"_13":2730},"Aanschrijving nr. 15 dd. 12.05.1978","a1a400fb-b27e-4be8-bd95-039ae7436520","aanschrijving-nr-15-dd-12-05-1978",{"_10":2732,"_7":2733,"_34":35,"_13":2734},"Aanschrijving nr. 26 dd. 31.08.1978","b7e6154b-30da-454a-a8df-2e4c14595173","aanschrijving-nr-26-dd-31-08-1978",{"_10":2736,"_7":2737,"_34":35,"_13":2738},"Circulaire nr. Ci.R9.NL/280.209 dd. 19.10.1978","632d8455-e3a4-4f64-a5d1-9f0a4b1395fc","circulaire-nr-ci-r9-nl-280-209-dd-19-10-1978",{"_10":2740,"_7":2741,"_34":35,"_13":2742},"Aanschrijving nr. 38 dd. 05.12.1978","b43d1d5e-6eeb-4d84-88b0-09f2c83031f8","aanschrijving-nr-38-dd-05-12-1978",{"_10":2744,"_7":2745,"_34":35,"_13":2746},"14.07.1978 - Omzendbrief D.I. 809.1 - D.C. 45.600","28623da9-4fc4-46cf-8254-709d77c68dd3","14-07-1978-omzendbrief-d-i-809-1-d-c-45-600",{"_10":2748,"_7":2749,"_34":35,"_13":2750},"01.09.1978 - Omzendbrief D.I. 875 - D.C. 46.550","39caf67e-0e35-4c9c-a91b-4b86839fbebe","01-09-1978-omzendbrief-d-i-875-d-c-46-550",{"_10":2752,"_7":2753,"_34":35,"_13":2754},"Aanschrijving nr. 116 dd. 13.12.1972","1118ed4c-302c-4300-928c-5e31cd228e87","aanschrijving-nr-116-dd-13-12-1972",{"_10":2756,"_7":2757,"_34":35,"_13":2758},"Circulaire nr. Ci.RH.332/497.961 dd. 13.01.1998","9a92f925-9a44-4b64-971d-bf587c8eb6d6","circulaire-nr-ci-rh-332-497-961-dd-13-01-1998",{"_10":2760,"_7":2761,"_34":35,"_13":2762},"Aanschrijving nr. 8 dd. 22.02.1978","b6026c97-b788-4827-a1e6-1c92b45ac732","aanschrijving-nr-8-dd-22-02-1978",{"_10":2764,"_7":2765,"_34":35,"_13":2766},"Circulaire nr. Ci.RH.251/296.575 dd. 30.06.1978","ab7542e0-edcd-422e-ae22-b6a5e077f48a","circulaire-nr-ci-rh-251-296-575-dd-30-06-1978",{"_10":2768,"_7":2769,"_34":35,"_13":2770},"Circulaire Circ. 977, addendum dd. 18.07.1978","cab86436-db8d-443c-943c-2e92cb3f6f8d","circulaire-circ-977-addendum-dd-18-07-1978",{"_10":2772,"_7":2773,"_34":35,"_13":2774},"Circulaire nr. Ci.RH.84/299.760 dd. 19.05.1978","0a35d64b-d72e-4d86-b0dc-d7bd33cf2e91","circulaire-nr-ci-rh-84-299-760-dd-19-05-1978",{"_10":2776,"_7":2777,"_34":35,"_13":2778},"Aanschrijving nr. 24 dd. 29.08.1978 betreffende zee- en binnenschepen","fecc0faf-5f19-43e2-b5bb-185b8908f9f4","aanschrijving-nr-24-dd-29-08-1978-betreffende-zee-en-binnenschepen",{"_10":2780,"_7":2781,"_34":35,"_13":2782},"Aanschrijving nr. 33 dd. 08.11.1978","3427bc0d-f94e-4a02-a8b5-dd07ad3b7ff8","aanschrijving-nr-33-dd-08-11-1978",{"_10":2784,"_7":2785,"_34":35,"_13":2786},"Aanschrijving nr. 18 dd. 07.06.1978","9b1d81b1-ab9c-4a43-aafc-6f7fba9d9106","aanschrijving-nr-18-dd-07-06-1978",{"_10":81,"_7":2788,"_34":35,"_13":83},"1d63d1be-4fb9-45e1-9f9e-37d87b633f9c",{"_10":81,"_7":2790,"_34":35,"_13":83},"5a4ee6fb-6ab1-4700-97d7-7444b79cf093",{"_10":2792,"_7":2793,"_34":35,"_13":2794},"Aanschrijving nr. 7 dd. 04.04.1975","e44ef0e3-324c-4660-981b-6699242ff02b","aanschrijving-nr-7-dd-04-04-1975",{"_10":2796,"_7":2797,"_34":35,"_13":2798},"Aanschrijving nr. 22 dd. 03.01.1978","5dc5c232-cac4-4fa5-8847-d33c4842e341","aanschrijving-nr-22-dd-03-01-1978",{"_10":2800,"_7":2801,"_34":35,"_13":2802},"Brazilië - Circulaire Circ. 977 d.d. 19.03.1974","12c189f7-f09e-44d3-a8af-205e24e41034","brazilie-circulaire-circ-977-d-d-19-03-1974",{"_10":2804,"_7":2805,"_34":35,"_13":2806},"Aanschrijving nr. 1 dd. 03.01.1978","91de8cce-25d0-4f76-9dd8-40046d810de1","aanschrijving-nr-1-dd-03-01-1978",{"_10":2808,"_7":2809,"_34":35,"_13":2810},"Aanschrijving nr. 6 dd. 29.03.1977","7428445f-721b-4cea-9327-01733b81ee38","aanschrijving-nr-6-dd-29-03-1977",{"_10":2812,"_7":2813,"_34":35,"_13":2814},"Circulaire nr. Ci.RH.624/281.718 dd. 15.03.1977","a6e0251d-b4e8-4bc2-ac5b-be59435cc4b4","circulaire-nr-ci-rh-624-281-718-dd-15-03-1977",{"_10":2816,"_7":2817,"_34":35,"_13":2818},"Aanschrijving nr. 76/1970 d.d. 16.11.1970","3d16f7f6-e6aa-4923-a190-b12874c31952","aanschrijving-nr-76-1970-d-d-16-11-1970",{"_10":2820,"_7":2821,"_34":35,"_13":2822},"Aanschrijving nr. 1 dd. 16.02.1977","a738253c-7cfb-494a-aa51-027cfb99dcaa","aanschrijving-nr-1-dd-16-02-1977",{"_10":2824,"_7":2825,"_34":35,"_13":2826},"Japan - Circulaire Circ.967 dd. 15.03.1973","7fb6f505-efd0-41d7-8639-fb25e54902bb","japan-circulaire-circ-967-dd-15-03-1973",{"_10":2828,"_7":2829,"_34":35,"_13":2830},"Luxemburg - Circulaire Circ. 973 dd. 10.12.1973","8b0f45d2-d494-4161-bbcc-a08852a8b96d","luxemburg-circulaire-circ-973-dd-10-12-1973",{"_10":2832,"_7":2833,"_34":35,"_13":2834},"Aanschrijving nr. 3 dd. 11.01.1973","be799e23-195f-41b9-9030-1a3700d71595","aanschrijving-nr-3-dd-11-01-1973",{"_10":2836,"_7":2837,"_34":35,"_13":2838},"Aanschrijving nr. 10 dd. 15.03.1973","9eac1c40-be1d-4bfb-9299-3bded38e3cc1","aanschrijving-nr-10-dd-15-03-1973",{"_10":2840,"_7":2841,"_34":35,"_13":2842},"Circulaire nr. Ci.RH.882/457.392 van 24.01.1994","ce70be0c-cf6f-467e-bd72-14a0454e4340","circulaire-nr-ci-rh-882-457-392-van-24-01-1994",{"_10":2844,"_7":2845,"_34":35,"_13":2846},"Aanschrijving nr. 115 dd. 13.12.1972","56935647-3fa7-477c-8ec9-b0fda47e65be","aanschrijving-nr-115-dd-13-12-1972",{"_10":2848,"_7":2849,"_34":35,"_13":2850},"Portugal - Circulaire Circ. 964 d.d. 03.11.1972","c765c5ae-0cf7-456a-bfb2-0fd518c6d7ef","portugal-circulaire-circ-964-d-d-03-11-1972",{"_10":2852,"_7":2853,"_34":35,"_13":2854},"Aanschrijving nr. 46 dd. 26.04.1972","1465e2fb-d2f6-4d73-8aad-8af7e044fe76","aanschrijving-nr-46-dd-26-04-1972",{"_10":2856,"_7":2857,"_34":35,"_13":2858},"Aanschrijving nr. 181 dd. 30.12.1971","9af635af-4b41-4bb8-b5dc-d0bb65ef78fd","aanschrijving-nr-181-dd-30-12-1971",{"_10":2860,"_7":2861,"_34":35,"_13":2862},"Circulaire Circ. 971 dd. 18.10.1973 (deel 1)","bfb483d0-4b86-4472-b41c-27f26fb0b227","circulaire-circ-971-dd-18-10-1973-deel-1",{"_10":2864,"_7":2865,"_34":35,"_13":2866},"Aanschrijving nr. 115 dd. 14.07.1971","3667aae7-ae7d-4fd3-a2eb-cdf2dbaffb23","aanschrijving-nr-115-dd-14-07-1971",{"_10":2868,"_7":2869,"_34":35,"_13":2870},"Aanschrijving nr. 17 d.d. 22.01.1971 (Vervangen)","777a1bbe-34ee-4ef2-a70b-77abc912e6aa","aanschrijving-nr-17-d-d-22-01-1971-vervangen",{"_10":2872,"_7":2873,"_34":35,"_13":2874},"Aanschrijving nr. 59 dd. 06.10.1970","739e9eb2-cf92-4f09-9806-92cd6d666607","aanschrijving-nr-59-dd-06-10-1970",{"_10":2876,"_7":2877,"_34":35,"_13":2878},"Circulaire Ci.R.9 Jap/252.905 dd. 22.04.1970","131bf603-ed48-4d07-a121-f5762d5d046c","circulaire-ci-r-9-jap-252-905-dd-22-04-1970",{"_10":2880,"_7":2881,"_34":35,"_13":2882},"Circulaire nr. Ci.RH.624/241.455 dd. 11.03.1968","5d4a376d-f7d8-4521-b4c2-3982e3c57ba7","circulaire-nr-ci-rh-624-241-455-dd-11-03-1968",{"_10":2884,"_7":2885,"_34":35,"_13":2886},"Circulaire nr. Ci.RH.243/587.019 (AOIF 38/2007) dd. 29.10.2007","86fe8045-740b-41e2-9976-5f149fd9993e","circulaire-nr-ci-rh-243-587-019-aoif-38-2007-dd-29-10-2007",{"_10":2888,"_7":2889,"_34":35,"_13":2890},"Circulaire nr. AINV 7/2005 (IR/I-1/76.268) dd. 05.12.2005","7e80a532-7ed8-4590-965c-5205c306491b","circulaire-nr-ainv-7-2005-ir-i-1-76-268-dd-05-12-2005",{"_10":2892,"_7":2893,"_34":35,"_13":2894},"Aanschrijving nr. 103 dd. 31.12.1970","4b10e77b-9e22-4bd8-aea7-5f7a7c772812","aanschrijving-nr-103-dd-31-12-1970",{"_10":2896,"_7":2897,"_34":35,"_13":2898},"Circulaire nr. Ci.RH.242/569.548 (AOIF 37/2007) dd. 19.10.2007","1704f620-11ba-436a-a12f-0fc21e85b014","circulaire-nr-ci-rh-242-569-548-aoif-37-2007-dd-19-10-2007",{"_10":2900,"_7":2901,"_34":35,"_13":2902},"Circulaire nr. Ci.RH.241/575.580 (AOIF 33/2007) d.d. 25.09.2007","ec770338-2cd2-4524-a4db-345a04a028a5","circulaire-nr-ci-rh-241-575-580-aoif-33-2007-d-d-25-09-2007",{"_10":2904,"_7":2905,"_34":35,"_13":2906},"Circulaire nr. CI.RH.26/577.313 (AOIF 31/2007) van 20.09.2007","da51296a-133e-4358-8770-1864e330e392","circulaire-nr-ci-rh-26-577-313-aoif-31-2007-van-20-09-2007",{"_10":2908,"_7":2909,"_34":35,"_13":2910},"Circulaire nr. Ci.RH.243/571.279 (AOIF 30/2007) dd. 17.09.2007","b230f21a-eadc-4013-b808-ff7f9df08b91","circulaire-nr-ci-rh-243-571-279-aoif-30-2007-dd-17-09-2007",{"_10":2912,"_7":2913,"_34":35,"_13":2914},"Circulaire nr. Ci.RH.233/575.613 (AOIF 26/2007) dd. 07.09.2007","f6123784-8ea3-4aba-a6c7-518453a8b379","circulaire-nr-ci-rh-233-575-613-aoif-26-2007-dd-07-09-2007",{"_10":2916,"_7":2917,"_34":35,"_13":2918},"Circulaire nr. Ci.RH.421/583.832 (AOIF 28/2007) dd. 07.09.2007","873d35f0-3824-4b36-a867-596e8b3e9dea","circulaire-nr-ci-rh-421-583-832-aoif-28-2007-dd-07-09-2007",{"_10":2920,"_7":2921,"_34":35,"_13":2922},"Circulaire nr. Ci.RH.231/567.570 (AOIF 1/2005) van 05.01.2005","6ef9bcab-81ea-447e-b481-c625888a42a9","circulaire-nr-ci-rh-231-567-570-aoif-1-2005-van-05-01-2005",{"_10":2924,"_7":2925,"_34":35,"_13":2926},"Circulaire nr. 13/2007 (AFZ 10/2007) d.d. 10.07.2007","156a7d2e-9fce-43ba-b106-5d537859b7c8","circulaire-nr-13-2007-afz-10-2007-d-d-10-07-2007",{"_10":2928,"_7":2929,"_34":35,"_13":2930},"Circulaire Ci.RH.243/584.905 (AOIF 27/2007) d.d. 07.09.2007","089b4b5c-eae2-4da6-93e9-d7da40ca3311","circulaire-ci-rh-243-584-905-aoif-27-2007-d-d-07-09-2007",{"_10":2932,"_7":2933,"_34":35,"_13":2934},"Circulaire nr. AFZ/2007-0448-1 (AFZ 12/2007) van 12.07.2007","e3eba9f7-a0e8-4a5b-af97-b919cfeda0b2","circulaire-nr-afz-2007-0448-1-afz-12-2007-van-12-07-2007",{"_10":2936,"_7":2937,"_34":35,"_13":2938},"Circulaire nr. Ci.RH.331/583.981 (AOIF 25/2007) dd. 04.09.2007","2b79517d-3a53-40fe-9a1d-a3154d26d19d","circulaire-nr-ci-rh-331-583-981-aoif-25-2007-dd-04-09-2007",{"_10":2940,"_7":2941,"_34":35,"_13":2942},"Circulaire INV - Nr 2/2007 (IR/I-1/85.388) dd. 05.09.2007","c08d2fb3-c2cb-4d1e-8101-92c94e25e3bb","circulaire-inv-nr-2-2007-ir-i-1-85-388-dd-05-09-2007",{"_10":2944,"_7":2945,"_34":35,"_13":2946},"Circulaire nr. AOIF 24/2007 (E.T.113.252) dd. 29.08.2007","880950a9-fed3-4ea7-bf42-8c33d36e3fc7","circulaire-nr-aoif-24-2007-e-t-113-252-dd-29-08-2007",{"_10":2948,"_7":2949,"_34":35,"_13":2950},"Circulaire nr. Ci.RH.241/585.308 (AOIF 23/2007) dd. 23.08.2007","869311d0-fe99-4bd0-a1d9-e92bdb56724a","circulaire-nr-ci-rh-241-585-308-aoif-23-2007-dd-23-08-2007",{"_10":2952,"_7":2953,"_34":35,"_13":2954},"Circulaire nr. Ci.RH.82/586.350 (AOIF 21/2007) van 17.07.2007","34673b3d-f94a-4f71-a667-556e7648e52e","circulaire-nr-ci-rh-82-586-350-aoif-21-2007-van-17-07-2007",{"_10":2956,"_7":2957,"_34":35,"_13":2958},"Duitsland - Circulaire Circ. 954 dd. 05.07.1971","397b749a-7070-4a3c-9fce-0530539acac3","duitsland-circulaire-circ-954-dd-05-07-1971",{"_10":2960,"_7":2961,"_34":35,"_13":2962},"Circulaire nr. AFZ/2007-0438-1 (AFZ 11/2007) dd. 11.07.2007","dca616f9-a2a2-418a-9c3f-d85bd081891a","circulaire-nr-afz-2007-0438-1-afz-11-2007-dd-11-07-2007",{"_10":2964,"_7":2965,"_34":35,"_13":2966},"Circulaire nr. Ci.RH.241/583.612 (AOIF 18/2007) dd. 18.06.2007","18dea8d9-cba8-4b6e-a51a-6815153b9f25","circulaire-nr-ci-rh-241-583-612-aoif-18-2007-dd-18-06-2007",{"_10":2968,"_7":2969,"_34":35,"_13":2970},"Circulaire nr. 12/2007 d.d. 04.07.2007 (AFZ 9/2007)","d5434851-4f68-4f3f-a1e0-b51dd820e4c3","circulaire-nr-12-2007-d-d-04-07-2007-afz-9-2007",{"_10":2972,"_7":2973,"_34":35,"_13":2974},"Circulaire nr. AFZ 7/2007 (AFZ/2004-0580 - AFZ/2006-0444) dd. 07.05.2007","f2bfaffe-1495-47be-be57-e1d35360be0d","circulaire-nr-afz-7-2007-afz-2004-0580-afz-2006-0444-dd-07-05-2007",{"_10":2976,"_7":2977,"_34":35,"_13":2978},"Circulaire nr. Ci.RH.421/506.082 (AOIF 22/2001) dd. 31.05.2006","3415b4d4-b323-4f44-94b8-ebe2be268007","circulaire-nr-ci-rh-421-506-082-aoif-22-2001-dd-31-05-2006",{"_10":2980,"_7":2981,"_34":35,"_13":2982},"09.07.2007 - Omzendbrief D.I. 521.103 - D.D. 277.522","39e6621c-c705-4d87-bb53-e625fda54b81","09-07-2007-omzendbrief-d-i-521-103-d-d-277-522",{"_10":2984,"_7":2985,"_34":35,"_13":2986},"Circulaire nr. Ci.RH.241/585.564 (AOIF 17/2007) dd. 06.06.2007","fa6eee49-d5d1-4310-9dd0-432cb22fe7e6","circulaire-nr-ci-rh-241-585-564-aoif-17-2007-dd-06-06-2007",{"_10":2988,"_7":2989,"_34":35,"_13":2990},"Circulaire nr. Ci.RH.231/569.168 (AOIF 29/2005) dd. 11.05.2007","cfbc4454-25d7-4a4f-b2eb-d7af91bd506c","circulaire-nr-ci-rh-231-569-168-aoif-29-2005-dd-11-05-2007",{"_10":2992,"_7":2993,"_34":35,"_13":2994},"Circulaire nr. Ci.RH.853/582.930 (AOIF 13/2007) dd. 23.04.2007","08e87bbb-00b1-4a40-9350-589225fe84c8","circulaire-nr-ci-rh-853-582-930-aoif-13-2007-dd-23-04-2007",{"_10":2996,"_7":2997,"_34":35,"_13":2998},"Circulaire nr. 10/2007 d.d. 09.05.2007 (AFZ 6/2007)","6ac3c33d-3554-4608-a373-ee0fe81128d8","circulaire-nr-10-2007-d-d-09-05-2007-afz-6-2007",{"_10":3000,"_7":3001,"_34":35,"_13":3002},"Circulaire nr. Ci.RH.331/570.755 (AOIF 3/2007) dd. 06.04.2007","ad77fbb9-3153-439b-b1e6-d0de5001d182","circulaire-nr-ci-rh-331-570-755-aoif-3-2007-dd-06-04-2007",{"_10":3004,"_7":3005,"_34":35,"_13":3006},"Circulaire nr. AOIF 10/2007 (E.T.109.976) dd. 12.04.2007","d9b1d33a-4c5c-42d9-a1bc-493831f10ba7","circulaire-nr-aoif-10-2007-e-t-109-976-dd-12-04-2007",{"_10":3008,"_7":3009,"_34":35,"_13":3010},"Circulaire nr. Ci.RH.243/575.488 (AOIF 9/2007) dd. 15.03.2007","0a783920-3232-43af-90cb-0810ec2d7683","circulaire-nr-ci-rh-243-575-488-aoif-9-2007-dd-15-03-2007",{"_10":3012,"_7":3013,"_34":35,"_13":3014},"Circulaire nr. AFZ/2007-0423-1 (AFZ 8/2007) dd. 26.06.2007","ff1fd4cc-9e93-4120-9a34-5ca408c64364","circulaire-nr-afz-2007-0423-1-afz-8-2007-dd-26-06-2007",{"_10":3016,"_7":3017,"_34":35,"_13":3018},"Circulaire nr. Ci.RH.251/567.506 (AOIF 8/2007) van 14.03.2007","5481cc6b-5065-4821-8795-53bf947b6503","circulaire-nr-ci-rh-251-567-506-aoif-8-2007-van-14-03-2007",{"_10":3020,"_7":3021,"_34":35,"_13":3022},"Circulaire nr. Ci.D.28/583.596 (AOIF 7/2007) van 13.03.2007","9f9a8d96-48b6-4a8e-b117-5f2cc97e9f56","circulaire-nr-ci-d-28-583-596-aoif-7-2007-van-13-03-2007",{"_10":3024,"_7":3025,"_34":35,"_13":3026},"Circulaire nr. Ci.RH.241/580.919 (AOIF 6/2007) van 14.02.2007","430fec7d-f79e-4ce1-8cee-7c3d655f0c1b","circulaire-nr-ci-rh-241-580-919-aoif-6-2007-van-14-02-2007",{"_10":3028,"_7":3029,"_34":35,"_13":3030},"Circulaire nr. Ci.RH.331/580.592 (AOIF 4/2007) dd. 25.01.2007","e02efdc5-39eb-401e-85f3-8c6735344e4a","circulaire-nr-ci-rh-331-580-592-aoif-4-2007-dd-25-01-2007",{"_10":3032,"_7":3033,"_34":35,"_13":3034},"Circulaire nr. Ci.RH.331/570.755 (AOIF 3/2007) van 23.01.2007","edc2c6ee-3c82-4d3a-aac2-6b1debaa9f7d","circulaire-nr-ci-rh-331-570-755-aoif-3-2007-van-23-01-2007",{"_10":3036,"_7":3037,"_34":35,"_13":3038},"Circulaire nr. 1/2007 (Dos. I/1/B/169.874) d.d. 11.01.2007","b439fe2c-3813-46d1-8268-e3c2dfec486b","circulaire-nr-1-2007-dos-i-1-b-169-874-d-d-11-01-2007",{"_10":3040,"_7":3041,"_34":35,"_13":3042},"Circulaire nr. 4/2007 (AFZ 2/2007 - Dos. EE/L. 158) d.d. 21.02.2007","fbf08100-2611-481f-81ca-e35393ad5239","circulaire-nr-4-2007-afz-2-2007-dos-ee-l-158-d-d-21-02-2007",{"_10":3044,"_7":3045,"_34":35,"_13":3046},"Circulaire nr. Ci.RH.331/575.113 (AOIF 6/2006) dd. 18.01.2006","a58f9658-4dc1-4181-a8d6-2615f720e78b","circulaire-nr-ci-rh-331-575-113-aoif-6-2006-dd-18-01-2006",{"_10":3048,"_7":3049,"_34":35,"_13":3050},"Circulaire nr. Ci.RH.233/580.994 (AOIF 42/2006) dd. 06.12.2006","ab72a540-8842-42e5-8c28-67232d5670c4","circulaire-nr-ci-rh-233-580-994-aoif-42-2006-dd-06-12-2006",{"_10":3052,"_7":3053,"_34":35,"_13":3054},"Circulaire nr. AOIF 43/2006 (E.T.112.209) dd. 21.12.2006","daa29199-d83d-43f7-8e9c-2683ec88342a","circulaire-nr-aoif-43-2006-e-t-112-209-dd-21-12-2006",{"_10":3056,"_7":3057,"_34":35,"_13":3058},"Circulaire nr. AOIF 41/2006 (E.T.111.889) dd. 20.11.2006","fd2343aa-fb96-43a2-a938-ccd576279d90","circulaire-nr-aoif-41-2006-e-t-111-889-dd-20-11-2006",{"_10":3060,"_7":3061,"_34":35,"_13":3062},"Frankrijk - Circulaire Circ. 920 d.d. 18.08.1966","a187893c-36ac-42c3-89b7-1b7296557d71","frankrijk-circulaire-circ-920-d-d-18-08-1966",{"_10":3064,"_7":3065,"_34":35,"_13":3066},"Circulaire nr. 18/2006 (AFZ 15/2006 - Dos. E.E./L. 150) d.d. 13.09.2006","bf5c6f16-3604-47cc-9271-608ac43e0ee5","circulaire-nr-18-2006-afz-15-2006-dos-e-e-l-150-d-d-13-09-2006",{"_10":3068,"_7":3069,"_34":35,"_13":3070},"Circulaire nr. Ci.R.9 F/565.592 (AOIF 35/2006) d.d. 11.08.2006","f7d4e7c2-efa1-4586-9894-d8df936eebe4","circulaire-nr-ci-r-9-f-565-592-aoif-35-2006-d-d-11-08-2006",{"_10":3072,"_7":3073,"_34":35,"_13":3074},"Circulaire nr. Ci.R.9 Div./579.355 (AOIF 36/2006) van 11.08.2006","fbfe3d8d-09c6-4f01-91a9-aba6d160d274","circulaire-nr-ci-r-9-div-579-355-aoif-36-2006-van-11-08-2006",{"_10":3076,"_7":3077,"_34":35,"_13":3078},"Circulaire nr. Ci.RH.243/577.890 (AOIF 34/2006) dd. 04.08.2006","4d972fb7-623c-482b-ad65-5f48e86d4461","circulaire-nr-ci-rh-243-577-890-aoif-34-2006-dd-04-08-2006",{"_10":3080,"_7":3081,"_34":35,"_13":3082},"Circulaire nr. Ci.RH.243/559.035 (AOIF 33/2006) van 04.08.2006","bc214aed-51d0-417b-badd-c727203c28f8","circulaire-nr-ci-rh-243-559-035-aoif-33-2006-van-04-08-2006",{"_10":3084,"_7":3085,"_34":35,"_13":3086},"Circulaire nr. AFZ/2006-0604 (AFZ 14/2006) dd. 24.08.2006","326dbd9b-db12-4137-8943-139046296e8c","circulaire-nr-afz-2006-0604-afz-14-2006-dd-24-08-2006",{"_10":3088,"_7":3089,"_34":35,"_13":3090},"Circulaire nr. Ci.RH.241/534.514 (AOIF 17/2006) bijlage 3","3a4514d0-00de-42b8-b9bd-26875e97c524","circulaire-nr-ci-rh-241-534-514-aoif-17-2006-bijlage-3",{"_10":3092,"_7":3093,"_34":35,"_13":3094},"Circulaire nr. 16/2006 d.d. 31.07.2006","03cd3be5-820a-453c-a54f-52f9b352e739","circulaire-nr-16-2006-d-d-31-07-2006",{"_10":3096,"_7":3097,"_34":35,"_13":3098},"Circulaire nr. Ci.RH.331/576.861 (AOIF 28/2006) van 18.07.2006","90158204-5622-44dd-803d-608cff33b28d","circulaire-nr-ci-rh-331-576-861-aoif-28-2006-van-18-07-2006",{"_10":3100,"_7":3101,"_34":35,"_13":3102},"Circulaire nr. Ci.RH.82/578.067 (AOIF 29/2006) van 20.07.2006","d096eb2e-c47f-4ed0-8160-05e198ef8d9e","circulaire-nr-ci-rh-82-578-067-aoif-29-2006-van-20-07-2006",{"_10":3104,"_7":3105,"_34":35,"_13":3106},"Circulaire nr. 15/2006 d.d. 13.07.2006","848cb8d7-6e14-47c2-be9b-b974ce0ed8df","circulaire-nr-15-2006-d-d-13-07-2006",{"_10":3108,"_7":3109,"_34":35,"_13":3110},"Circulaire nr. Ci.RH.421/569.019 (AOIF 25/2006) d.d. 04.07.2006","d432bea4-45cd-4d3a-862c-11d495ac1f71","circulaire-nr-ci-rh-421-569-019-aoif-25-2006-d-d-04-07-2006",{"_10":3112,"_7":3113,"_34":35,"_13":3114},"Circulaire nr. Cp.221.4/A/601.321 (AOIF 26/2006) dd. 04.07.2006","db41b06c-f0cb-4fc2-8816-626a81f8516e","circulaire-nr-cp-221-4-a-601-321-aoif-26-2006-dd-04-07-2006",{"_10":3116,"_7":3117,"_34":35,"_13":3118},"Circulaire nr. IR/IV-4/68.616 (AINV 2/2006) dd. 26.06.2006","01396e50-4c47-4fe2-93ce-5effdc852666","circulaire-nr-ir-iv-4-68-616-ainv-2-2006-dd-26-06-2006",{"_10":3120,"_7":3121,"_34":35,"_13":3122},"Circulaire nr. AFZ/2005-1124 (AFZ 12/2006) dd. 06.06.2006","a0299277-5edf-4bcb-97e4-df487d03f1ae","circulaire-nr-afz-2005-1124-afz-12-2006-dd-06-06-2006",{"_10":3124,"_7":3125,"_34":35,"_13":3126},"Circulaire nr. 13/2006 d.d. 22.05.2006","4171b57c-db9b-4b03-a71e-79b255b6d4cb","circulaire-nr-13-2006-d-d-22-05-2006",{"_10":3120,"_7":3128,"_34":35,"_13":3122},"af4816c5-ec90-40a4-b3cf-4d64dc31cad7",{"_10":3130,"_7":3131,"_34":35,"_13":3132},"Circulaire nr. 10/2006 (AFZ 8/2006 - Dos. EE/L.152) d.d. 15.05.2006","39baf25e-5333-4a82-bcb1-b5adabea90fe","circulaire-nr-10-2006-afz-8-2006-dos-ee-l-152-d-d-15-05-2006",{"_10":3134,"_7":3135,"_34":35,"_13":3136},"Circulaire nr. 12/2006 (AFZ 9/2006) d.d. 18.05.2006","fb244d19-fc1b-4065-a149-afdee6806005","circulaire-nr-12-2006-afz-9-2006-d-d-18-05-2006",{"_10":3138,"_7":3139,"_34":35,"_13":3140},"Circulaire nr. Ci.RH.241/534.514 (AOIF 17/2006) bijlage 4","55b4cc9d-d431-4ffd-95a4-4f4e1c31a8ae","circulaire-nr-ci-rh-241-534-514-aoif-17-2006-bijlage-4",{"_10":3142,"_7":3143,"_34":35,"_13":3144},"Circulaire nr. Ci.RH.241/534.514 (AOIF 17/2006) bijlage 2","09e61cba-9168-4500-af84-4d6ae412940d","circulaire-nr-ci-rh-241-534-514-aoif-17-2006-bijlage-2",{"_10":3146,"_7":3147,"_34":35,"_13":3148},"Circulaire nr. AOIF 38/2006 dd. 28.08.2006 (vervangen)","468bf80b-3393-4e01-bedf-9cc9c5aef628","circulaire-nr-aoif-38-2006-dd-28-08-2006-vervangen",{"_10":3150,"_7":3151,"_34":35,"_13":3152},"Circulaire nr. Ci.RH.241/509.803 (AOIF 8/2003) dd. 11.05.2006","8ba6f174-6acd-46d8-9d70-ab369db3d4fd","circulaire-nr-ci-rh-241-509-803-aoif-8-2003-dd-11-05-2006",{"_10":3154,"_7":3155,"_34":35,"_13":3156},"Circulaire nr. Ci.RH.26/567.400 (AOIF 16/2006) d.d. 11.05.2006","bab08617-2973-4a15-9ffa-8b44837d28e0","circulaire-nr-ci-rh-26-567-400-aoif-16-2006-d-d-11-05-2006",{"_10":3158,"_7":3159,"_34":35,"_13":3160},"Circulaire nr. AFZ/2005-1242 (AFZ 18/2005) dd. 19.12.2005","bb8ebe7a-acae-495c-88db-31a9e43d9c1b","circulaire-nr-afz-2005-1242-afz-18-2005-dd-19-12-2005",{"_10":3162,"_7":3163,"_34":35,"_13":3164},"Circulaire nr. Ci.RH.332/577.284 (AOIF 14/2006) d.d. 14.04.2006","d8b83eff-0670-42b6-88a9-366dbcdfe8e6","circulaire-nr-ci-rh-332-577-284-aoif-14-2006-d-d-14-04-2006",{"_10":3166,"_7":3167,"_34":35,"_13":3168},"Circulaire nr. Ci.R 9.Div./577.956 (AOIF 21/2006) d.d. 11.05.2006","4b985d60-0734-4c54-b777-3fa1f6baf85b","circulaire-nr-ci-r-9-div-577-956-aoif-21-2006-d-d-11-05-2006",{"_10":3170,"_7":3171,"_34":35,"_13":3172},"Circulaire nr. 9/2006 d.d. 26.04.2006","59f3a84d-68ed-4020-9c73-06432b22f96a","circulaire-nr-9-2006-d-d-26-04-2006",{"_10":3174,"_7":3175,"_34":35,"_13":3176},"Circulaire nr. Ci.RH.241/576.972 (AOIF 11/2006) dd. 06.04.2006","0192e0ba-add2-4c61-ab47-23b09058ac3c","circulaire-nr-ci-rh-241-576-972-aoif-11-2006-dd-06-04-2006",{"_10":3178,"_7":3179,"_34":35,"_13":3180},"Circulaire nr. Ci.RH.331/574.461 (AOIF 8/2006) van 03.02.2006","177646c8-73e8-4118-9a6d-609acfa65bce","circulaire-nr-ci-rh-331-574-461-aoif-8-2006-van-03-02-2006",{"_10":3182,"_7":3183,"_34":35,"_13":3184},"Circulaire nr. AFZ/2004-0918 (AFZ 2/2006) dd. 24.01.2006","b4ac476d-dd0e-45e7-9d52-29a03ac9e50c","circulaire-nr-afz-2004-0918-afz-2-2006-dd-24-01-2006",{"_10":3186,"_7":3187,"_34":35,"_13":3188},"Circulaire nr. Ci.RH.241/534.514 (AOIF 17/2006) bijlage 7","41549233-4983-4df5-aa0b-3fb786feffca","circulaire-nr-ci-rh-241-534-514-aoif-17-2006-bijlage-7",{"_10":3190,"_7":3191,"_34":35,"_13":3192},"Circulaire nr. Ci.RH.331/575.113 (AOIF 6/2006) van 18.01.2006","a899b9fb-f807-43f8-8397-e9af7d483262","circulaire-nr-ci-rh-331-575-113-aoif-6-2006-van-18-01-2006",{"_10":3194,"_7":3195,"_34":35,"_13":3196},"Circulaire nr. 7/2006 (Dos. I/1/B/169.916) d.d. 08.03.2006","fd35617a-000f-457d-9587-7588709aea6d","circulaire-nr-7-2006-dos-i-1-b-169-916-d-d-08-03-2006",{"_10":3198,"_7":3199,"_34":35,"_13":3200},"Circulaire nr. 6/2006 d.d. 15.02.2006","44c5914e-b3fa-437f-92c6-46e343210d4c","circulaire-nr-6-2006-d-d-15-02-2006",{"_10":3202,"_7":3203,"_34":35,"_13":3204},"Circulaire nr. 4/2006 (AFZ 4/2006 - Dos. EE/L. 124) d.d. 26.01.2006","5bac641c-9884-49e8-9052-c371c094c33c","circulaire-nr-4-2006-afz-4-2006-dos-ee-l-124-d-d-26-01-2006",{"_10":3182,"_7":3206,"_34":35,"_13":3184},"23d3e6ec-1a3d-49d4-9e52-da42cea16155",{"_10":3208,"_7":3209,"_34":35,"_13":3210},"Circulaire nr. Ci.RH.233/573.971 (AOIF 4/2006) van 09.01.2006","448f62f0-e85b-4fe5-b773-cfa5b7d95125","circulaire-nr-ci-rh-233-573-971-aoif-4-2006-van-09-01-2006",{"_10":3212,"_7":3213,"_34":35,"_13":3214},"Circulaire nr. AOIF 1/2006 (E.T.675.5) dd. 02.01.2006","932938d8-790b-4bbe-ac29-ee5b683435d1","circulaire-nr-aoif-1-2006-e-t-675-5-dd-02-01-2006",{"_10":3216,"_7":3217,"_34":35,"_13":3218},"Circulaire nr. Ci.RH.241/534.514 (AOIF 17/2006) bijlage 6","38e8976d-3595-4707-92fa-c4061d5ca816","circulaire-nr-ci-rh-241-534-514-aoif-17-2006-bijlage-6",{"_10":1882,"_7":3220,"_34":35,"_13":1884},"ca5638be-c009-446a-a53f-99d5289220bc",{"_10":3222,"_7":3223,"_34":35,"_13":3224},"Circulaire nr. Ci.RH.861/573.445 - Ci.RH.862/536.019 (AOIF 49/2005) dd. 13.12.2005","7e800ac1-a353-47ca-a5e8-30ba3a4ac70c","circulaire-nr-ci-rh-861-573-445-ci-rh-862-536-019-aoif-49-2005-dd-13-12-2005",{"_10":3226,"_7":3227,"_34":35,"_13":3228},"07.12.2005 - Omzendbrief D.I. 521.103 - D.D. 264.156","ca12747d-4af0-40fa-8ba5-f02f6a33a325","07-12-2005-omzendbrief-d-i-521-103-d-d-264-156",{"_10":3230,"_7":3231,"_34":35,"_13":3232},"Circulaire nr. Ci.RH.840/570.622 (AOIF 41/2005) dd. 14.11.2005","762049e1-217d-49eb-8c24-abf1ffbce3bb","circulaire-nr-ci-rh-840-570-622-aoif-41-2005-dd-14-11-2005",{"_10":3234,"_7":3235,"_34":35,"_13":3236},"11.10.2005 - Omzendbrief D.I. 594.70 - D.M.G.C. 234.026","5cbf419c-fab4-4d4a-8720-f85785b7411f","11-10-2005-omzendbrief-d-i-594-70-d-m-g-c-234-026",{"_10":3238,"_7":3239,"_34":35,"_13":3240},"Circulaire nr. Ci.RH.81/574.077 (AOIF 45/2005) dd. 25.11.2005","3f1a4585-9111-4e09-a62d-b7b7a2df5a7b","circulaire-nr-ci-rh-81-574-077-aoif-45-2005-dd-25-11-2005",{"_10":3242,"_7":3243,"_34":35,"_13":3244},"Circulaire nr. CI.RH.233/572.418 (AOIF 42/2005) dd. 17.11.2005","6e460d49-590f-4a61-9929-d39a03b6a455","circulaire-nr-ci-rh-233-572-418-aoif-42-2005-dd-17-11-2005",{"_10":3246,"_7":3247,"_34":35,"_13":3248},"Circulaire nr. D19/574.497/MB dd. 06.12.2005","c4c83158-1260-433c-9dda-f711868737c7","circulaire-nr-d19-574-497-mb-dd-06-12-2005",{"_10":3250,"_7":3251,"_34":35,"_13":3252},"Circulaire nr. 12/2005 d.d. 20.10.2005","23087799-4b95-47da-b775-843f40669bda","circulaire-nr-12-2005-d-d-20-10-2005",{"_10":3254,"_7":3255,"_34":35,"_13":3256},"Circulaire nr. Ci.RH.241/555.223 (AOIF 19/2004) dd. 20.09.2005","ac6ef824-513f-454d-aa29-6d3d00542e53","circulaire-nr-ci-rh-241-555-223-aoif-19-2004-dd-20-09-2005",{"_10":3258,"_7":3259,"_34":35,"_13":3260},"Circulaire nr. AOIF 40/2005 (E.T.110.062) dd. 30.09.2005","3d4ec7a7-e671-4c8b-a8cb-b0d1cd66dd17","circulaire-nr-aoif-40-2005-e-t-110-062-dd-30-09-2005",{"_10":3262,"_7":3263,"_34":35,"_13":3264},"Circulaire nr. Ci.RH.243/554.180 (AOIF 35/2005) dd. 26.08.2005","ec6b0210-ae3a-4edc-8b8e-81030b47a8e9","circulaire-nr-ci-rh-243-554-180-aoif-35-2005-dd-26-08-2005",{"_10":3266,"_7":3267,"_34":35,"_13":3268},"Circulaire nr. 11/2005 (AFZ 15/2005) d.d. 03.10.2005","a63e251e-f02d-486e-a7cb-abc3265f27c2","circulaire-nr-11-2005-afz-15-2005-d-d-03-10-2005",{"_10":3270,"_7":3271,"_34":35,"_13":3272},"Circulaire nr. 2/2006 (AFZ 06/2006 - Dos. E.E./L. 149) d.d. 08.02.2006","fed477d3-dbb3-483a-953c-efab10d0be0d","circulaire-nr-2-2006-afz-06-2006-dos-e-e-l-149-d-d-08-02-2006",{"_10":3274,"_7":3275,"_34":35,"_13":3276},"Circulaire nr. Ci.RH.242/570.116 (AOIF 38/2005) dd. 21.09.2005","57453400-83a7-4d2c-8d52-665ba3fd5868","circulaire-nr-ci-rh-242-570-116-aoif-38-2005-dd-21-09-2005",{"_10":3278,"_7":3279,"_34":35,"_13":3280},"Circulaire AKRED nr. 9/2005 (Dos. I/1/B/169.796) d.d. 02.08.2005","92fb60f3-3057-49e0-8026-7be7159e0af5","circulaire-akred-nr-9-2005-dos-i-1-b-169-796-d-d-02-08-2005",{"_10":3282,"_7":3283,"_34":35,"_13":3284},"Circulaire nr. Ci.RH.241/559.271 (AOIF 27/2005) dd. 04.07.2005","e13f40c8-c33c-4a19-9441-2a90734554b2","circulaire-nr-ci-rh-241-559-271-aoif-27-2005-dd-04-07-2005",{"_10":555,"_7":3286,"_34":35,"_13":557},"bc77025f-c0f8-4a1c-9b2b-a4529fce6da9",{"_10":3288,"_7":3289,"_34":35,"_13":3290},"Circulaire nr. 8/2005 d.d. 14.07.2005","59dbbdcf-0778-4418-a844-8364781cc42a","circulaire-nr-8-2005-d-d-14-07-2005",{"_10":3292,"_7":3293,"_34":35,"_13":3294},"01.06.2005 - Omzendbrief D.I. 521.103 - D.D. 262.001","87aeee44-4a4e-4622-af47-b894cea5e876","01-06-2005-omzendbrief-d-i-521-103-d-d-262-001",{"_10":3296,"_7":3297,"_34":35,"_13":3298},"Circulaire nr. Ci.RH.242/557.976 (AOIF 22/2005) van 20.05.2005","04a4b78c-0395-4ec6-817b-4d662d9e5d27","circulaire-nr-ci-rh-242-557-976-aoif-22-2005-van-20-05-2005",{"_10":3300,"_7":3301,"_34":35,"_13":3302},"08.08.2005 - Omzendbrief D.I. 521.103 - D.D. 263.095","610ce2f0-1637-4512-bcbe-9824cb706de4","08-08-2005-omzendbrief-d-i-521-103-d-d-263-095",{"_10":3304,"_7":3305,"_34":35,"_13":3306},"Circulaire nr. 2/2005 (AFZ 5/2005 - Dos. E.E./L.145) dd. 05.04.2005","47835196-d0c3-4798-befe-7efb02686b07","circulaire-nr-2-2005-afz-5-2005-dos-e-e-l-145-dd-05-04-2005",{"_10":3308,"_7":3309,"_34":35,"_13":3310},"Circulaire nr. Ci.RH.241/561.228 (AOIF 26/2005) dd. 04.07.2005","cfc64b33-3a13-4355-a1a3-1ad5a179a22c","circulaire-nr-ci-rh-241-561-228-aoif-26-2005-dd-04-07-2005",{"_10":3312,"_7":3313,"_34":35,"_13":3314},"Circulaire nr. 6/2005 d.d. 23.06.2005","6b077c3e-c44c-476d-8e31-efc57961a356","circulaire-nr-6-2005-d-d-23-06-2005",{"_10":3316,"_7":3317,"_34":35,"_13":3318},"Circulaire nr. Ci.RH.243/569.664 (AOIF 14/2005) dd. 14.04.2005","0e94c7bc-f9e3-4bc6-bea6-5b477cb83a1d","circulaire-nr-ci-rh-243-569-664-aoif-14-2005-dd-14-04-2005",{"_10":3320,"_7":3321,"_34":35,"_13":3322},"Circulaire nr. Ci.RH.243/562.106 (AOIF 13/2005) dd. 06.04.2005","efb72bc9-d452-4839-97ec-f38e4d642f26","circulaire-nr-ci-rh-243-562-106-aoif-13-2005-dd-06-04-2005",{"_10":3324,"_7":3325,"_34":35,"_13":3326},"Circulaire nr. 2/2005 (AFZ 5/2005 - Dos. E.E./L.145) d.d. 05.04.2005","2cc3b679-2733-431e-85a1-b830205d359c","circulaire-nr-2-2005-afz-5-2005-dos-e-e-l-145-d-d-05-04-2005",{"_10":3328,"_7":3329,"_34":35,"_13":3330},"Circulaire nr. AFZ 2005/0652 (AFZ 08/2005) d.d. 25.05.2005","cec10a62-3e3f-4476-acab-826935ac3db9","circulaire-nr-afz-2005-0652-afz-08-2005-d-d-25-05-2005",{"_10":3332,"_7":3333,"_34":35,"_13":3334},"Circulaire nr. Ci.RH.241/569.821 (AOIF 12/2005) van 04.04.2005","b2b49547-84f7-4fb6-82c5-52c583670997","circulaire-nr-ci-rh-241-569-821-aoif-12-2005-van-04-04-2005",{"_10":3336,"_7":3337,"_34":35,"_13":3338},"Circulaire nr. Ci.RH.244/567.968 (AOIF 9/2005) dd. 01.04.2005","eacbdd5b-5527-4818-a23d-6f686876df3e","circulaire-nr-ci-rh-244-567-968-aoif-9-2005-dd-01-04-2005",{"_10":3340,"_7":3341,"_34":35,"_13":3342},"Circulaire nr. AINV 3/2005 (AOIF 11/2005) dd. 24.03.2005","88f592d8-4c20-4c7f-a89b-c238525cc224","circulaire-nr-ainv-3-2005-aoif-11-2005-dd-24-03-2005",{"_10":3344,"_7":3345,"_34":35,"_13":3346},"Circulaire nr. 3/2005 (AFZ 6/2005 - Dos. E.E./L. 144) d.d. 05.04.2005","035fb1c7-abb3-49ef-97c8-9fb21a063c38","circulaire-nr-3-2005-afz-6-2005-dos-e-e-l-144-d-d-05-04-2005",{"_10":3348,"_7":3349,"_34":35,"_13":3350},"Circulaire nr. Ci.RH.331/568.819 (AOIF 10/2005) van 24.03.2005","e193ae38-0d01-4529-9d5d-86f17be4b518","circulaire-nr-ci-rh-331-568-819-aoif-10-2005-van-24-03-2005",{"_10":3352,"_7":3353,"_34":35,"_13":3354},"Circulaire nr. Ci.RH.242/568.417 (AOIF 7/2005) dd. 01.03.2005","a81c2ff4-5f31-4739-a02c-a53a78d78433","circulaire-nr-ci-rh-242-568-417-aoif-7-2005-dd-01-03-2005",{"_10":3356,"_7":3357,"_34":35,"_13":3358},"Circulaire nr. AFZ/2004/0053 (AFZ 5/2004) dd. 09.02.2005","c10170d5-782d-427a-b406-7024e435e149","circulaire-nr-afz-2004-0053-afz-5-2004-dd-09-02-2005",{"_10":3360,"_7":3361,"_34":35,"_13":3362},"Circulaire nr. AFZ/97.0060 (AFZ 4/2005) dd. 31.03.2005","8b09d469-712d-4594-9c81-f9e0a679118f","circulaire-nr-afz-97-0060-afz-4-2005-dd-31-03-2005",{"_10":3364,"_7":3365,"_34":35,"_13":3366},"Circulaire nr. AFZ/2004-0157 (AFZ 1/2005) dd. 03.02.2005","f01e7041-cd37-4927-8b56-658d08eb8ce2","circulaire-nr-afz-2004-0157-afz-1-2005-dd-03-02-2005",{"_10":3368,"_7":3369,"_34":35,"_13":3370},"Circulaire nr. AOIF 6/2005 (Ci.RH.241/560.386 - E.T.106.106) dd. 09.02.2005","78db63eb-c833-4d33-8f4a-2365946412b3","circulaire-nr-aoif-6-2005-ci-rh-241-560-386-e-t-106-106-dd-09-02-2005",{"_10":3372,"_7":3373,"_34":35,"_13":3374},"Circulaire nr. IR/I-1/64.263 (AINV 1/2005) dd. 07.02.2005","f6f6f45b-08f2-4b38-9b17-543c17d5fe0f","circulaire-nr-ir-i-1-64-263-ainv-1-2005-dd-07-02-2005",{"_10":3376,"_7":3377,"_34":35,"_13":3378},"Circulaire nr. Ci.RH.331/554.179 (AOIF 35/2004) van 10.09.2004","8a381bc4-056b-4604-ab5e-0a1fe7079ac6","circulaire-nr-ci-rh-331-554-179-aoif-35-2004-van-10-09-2004",{"_10":3380,"_7":3381,"_34":35,"_13":3382},"Circulaire nr. AOIF 41/2004 (E.T.103.375) dd. 20.12.2004","ed17368a-5b53-4a55-8a17-2459466bd79c","circulaire-nr-aoif-41-2004-e-t-103-375-dd-20-12-2004",{"_10":3384,"_7":3385,"_34":35,"_13":3386},"Circulaire nr. IR/II-2/62.888 (AINV 8/2004) dd. 16.12.2004","b9acd219-d01d-40c8-b847-74adc3d07c3e","circulaire-nr-ir-ii-2-62-888-ainv-8-2004-dd-16-12-2004",{"_10":3388,"_7":3389,"_34":35,"_13":3390},"Circulaire nr. Ci.RH.231/543.949 (AOIF 2/2005) dd. 11.01.2005","e84e4599-1e7e-40ef-9eb8-26c3904257e1","circulaire-nr-ci-rh-231-543-949-aoif-2-2005-dd-11-01-2005",{"_10":3392,"_7":3393,"_34":35,"_13":3394},"Circulaire nr. Ci.RH.244/568.064 (AOIF 3/2005) d.d. 11.01.2005","9195316f-6334-42d3-aad2-16ed3c9bc831","circulaire-nr-ci-rh-244-568-064-aoif-3-2005-d-d-11-01-2005",{"_10":3396,"_7":3397,"_34":35,"_13":3398},"Circulaire nr. Ci.RH.423/567.729 (AOIF 43/2004) dd. 23.12.2004","9a5ba404-8c2c-42e2-94db-7ab78a8cfd0d","circulaire-nr-ci-rh-423-567-729-aoif-43-2004-dd-23-12-2004",{"_10":3400,"_7":3401,"_34":35,"_13":3402},"Circulaire AKRED nr. 4/2005 d.d. 05.04.2005 (Circ. AFZ nr. 7/2005)","d3393706-e1f3-479a-af2e-1b977b62f5c1","circulaire-akred-nr-4-2005-d-d-05-04-2005-circ-afz-nr-7-2005",{"_10":3404,"_7":3405,"_34":35,"_13":3406},"Circulaire nr. 19/2004 (Dos. I/1/B/169.678) d.d. 16.12.2004","3d7b3d3a-713c-47a1-93f2-996f547a7cee","circulaire-nr-19-2004-dos-i-1-b-169-678-d-d-16-12-2004",{"_10":3408,"_7":3409,"_34":35,"_13":3410},"Circulaire nr. 17/2004 (AFZ 19/2004 - Dos. E.E./L.145) d.d. 06.12.2004","6facf1f4-8af4-4f6d-b537-de10e69a47bb","circulaire-nr-17-2004-afz-19-2004-dos-e-e-l-145-d-d-06-12-2004",{"_10":3412,"_7":3413,"_34":35,"_13":3414},"Circulaire nr. 18/2004 (AFZ 20/2004 - Dos. E.E./L.145/B) d.d. 13.12.2004","20870de0-6fa0-4ece-9954-eebdb9b3d9b5","circulaire-nr-18-2004-afz-20-2004-dos-e-e-l-145-b-d-d-13-12-2004",{"_10":3416,"_7":3417,"_34":35,"_13":3418},"Circulaire nr. AFZ 16/2004 (AFZ/2004-1162) dd. 22.11.2004","6bdb9044-b631-4745-899c-d82e7714cb78","circulaire-nr-afz-16-2004-afz-2004-1162-dd-22-11-2004",{"_10":3420,"_7":3421,"_34":35,"_13":3422},"Circulaire nr. D19/566.782/MB dd. 01.12.2004","18f8f58e-04c3-467f-8c79-a0a4870b9ea6","circulaire-nr-d19-566-782-mb-dd-01-12-2004",{"_10":3424,"_7":3425,"_34":35,"_13":3426},"Circulaire nr. 15/2004 (AFZ 15/2004 - Dos. E.L.T.T.91) d.d. 22.10.2004","e5264439-6669-4cd9-bd30-716ccd3588d7","circulaire-nr-15-2004-afz-15-2004-dos-e-l-t-t-91-d-d-22-10-2004",{"_10":3428,"_7":3429,"_34":35,"_13":3430},"Circulaire nr. Ci.RH.421/566.524 (AOIF 42/2004 - AFZ 18/2004) van 23.12.2004","173efa06-409f-43fa-8fc2-dddec8bbd8cc","circulaire-nr-ci-rh-421-566-524-aoif-42-2004-afz-18-2004-van-23-12-2004",{"_10":3432,"_7":3433,"_34":35,"_13":3434},"Circulaire nr. 11/2004 d.d. 16.08.2004","cd6647c9-d872-45e5-a19c-e113c43f9ce5","circulaire-nr-11-2004-d-d-16-08-2004",{"_10":3436,"_7":3437,"_34":35,"_13":3438},"Circulaire nr. Ci.RH.331/563.923 (AOIF 30/2004) dd. 26.07.2004","5bf2dcf2-2ad2-4de1-8656-d651c2e518b4","circulaire-nr-ci-rh-331-563-923-aoif-30-2004-dd-26-07-2004",{"_10":3440,"_7":3441,"_34":35,"_13":3442},"Circulaire nr. 12/2004 (AFZ 14/2004 - E.E./L. 136) d.d. 21.09.2004","85fde821-7eb6-413d-9515-a8d78a39a436","circulaire-nr-12-2004-afz-14-2004-e-e-l-136-d-d-21-09-2004",{"_10":3444,"_7":3445,"_34":35,"_13":3446},"Circulaire n° 8/2004 du 24.06.2004","d55e62f1-a0c0-45f4-ad36-333d5d66cae1","circulaire-n-8-2004-du-24-06-2004",{"_10":3448,"_7":3449,"_34":35,"_13":3450},"Circulaire nr. Ci.RH.331/554.678 (AOIF 2/2003) dd. 19.05.2004","8feb8110-64b6-4d0c-8b07-d430104f2883","circulaire-nr-ci-rh-331-554-678-aoif-2-2003-dd-19-05-2004",{"_10":3452,"_7":3453,"_34":35,"_13":3454},"Circulaire nr. AFZ/2004-0171 (AFZ 12/2004) dd. 26.05.2004","5e542a96-ae21-4ec7-8120-08169f3073ae","circulaire-nr-afz-2004-0171-afz-12-2004-dd-26-05-2004",{"_10":3456,"_7":3457,"_34":35,"_13":3458},"Circulaire nr. Ci.RH.241/467.677 (AOIF 25/2002) d.d. 13.05.2004","1b5c093f-bff2-4faf-8090-44c54a36a929","circulaire-nr-ci-rh-241-467-677-aoif-25-2002-d-d-13-05-2004",{"_10":3460,"_7":3461,"_34":35,"_13":3462},"01.06.2004 - Omzendbrief D.I. 580.11 - D.D. 253.513","77224373-2de3-415c-a6fa-ce266e89bfad","01-06-2004-omzendbrief-d-i-580-11-d-d-253-513",{"_10":3464,"_7":3465,"_34":35,"_13":3466},"Circulaire nr. Ci.RH.241/560.386 (AOIF 23/2004) van 28.04.2004","3d908acb-5f2a-4b11-8574-5614732df363","circulaire-nr-ci-rh-241-560-386-aoif-23-2004-van-28-04-2004",{"_10":3468,"_7":3469,"_34":35,"_13":3470},"Circulaire nr. AOIF 23/2004 (Ci.RH.241/560.386) dd. 28.04.2004","1f4ba979-4971-4f30-91d9-737baf2739b6","circulaire-nr-aoif-23-2004-ci-rh-241-560-386-dd-28-04-2004",{"_10":3472,"_7":3473,"_34":35,"_13":3474},"Circulaire nr. 6/2004 (DOS. I/1/B/169.384) d.d. 15.04.2004","d2183c95-2611-42c3-a023-7c51e50e24d5","circulaire-nr-6-2004-dos-i-1-b-169-384-d-d-15-04-2004",{"_10":3476,"_7":3477,"_34":35,"_13":3478},"Circulaire nr. AFZ/2004/0313 (AFZ 8/2004) dd. 28.04.2004","c407827e-fdad-4b2d-914e-80c37de2b6e9","circulaire-nr-afz-2004-0313-afz-8-2004-dd-28-04-2004",{"_10":3480,"_7":3481,"_34":35,"_13":3482},"Circulaire nr. 6/2004 (Dos. I/1/B/169.384) van 15.04.2004","714d7fb2-f577-437e-bf4e-4b9d4b2d2b27","circulaire-nr-6-2004-dos-i-1-b-169-384-van-15-04-2004",{"_10":3484,"_7":3485,"_34":35,"_13":3486},"Circulaire nr. Ci.RH.243/562.106 (AOIF 18/2004) dd. 08.04.2004","81a5e401-f964-4776-8ea0-9ec7f72da22a","circulaire-nr-ci-rh-243-562-106-aoif-18-2004-dd-08-04-2004",{"_10":3488,"_7":3489,"_34":35,"_13":3490},"Circulaire nr. 4/2004 (AFZ 7/2004 - Dos. E.E./L. 138 - Dossier 326) d.d. 11.03.2004","98655ea4-f3cf-4471-b826-3906ee873882","circulaire-nr-4-2004-afz-7-2004-dos-e-e-l-138-dossier-326-d-d-11-03-2004",{"_10":3492,"_7":3493,"_34":35,"_13":3494},"Circulaire nr. Ci.RH.233/541.259 (AOIF 13/2004) van 09.03.2004","385d637a-d03f-49e5-9120-e8903eebc2e6","circulaire-nr-ci-rh-233-541-259-aoif-13-2004-van-09-03-2004",{"_10":3496,"_7":3497,"_34":35,"_13":3498},"Circulaire nr. 3/2004 (Dos. I/1/B/169.324) d.d. 08.03.2004","89ef099c-0bad-45f2-8d54-34e3b405da44","circulaire-nr-3-2004-dos-i-1-b-169-324-d-d-08-03-2004",{"_10":3500,"_7":3501,"_34":35,"_13":3502},"Circulaire nr. Ci.RH.241/561.922 (AOIF 14/2004) dd. 16.03.2004","01604f01-16f7-436b-82b3-05fbca9de298","circulaire-nr-ci-rh-241-561-922-aoif-14-2004-dd-16-03-2004",{"_10":3504,"_7":3505,"_34":35,"_13":3506},"14.03.2004 - Omzendbrief D.I. 581.21 - D.R.D. 228.090","ce2f9002-2d70-46c9-84ca-3d89a9df98bf","14-03-2004-omzendbrief-d-i-581-21-d-r-d-228-090",{"_10":3508,"_7":3509,"_34":35,"_13":3510},"Circulaire nr. AOIF 16/2004 (E.T.98.234) d.d. 23.03.2004 (vervangen)","a39d3554-4d7f-401d-9e97-90178f24d30d","circulaire-nr-aoif-16-2004-e-t-98-234-d-d-23-03-2004-vervangen",{"_10":3512,"_7":3513,"_34":35,"_13":3514},"Circulaire nr. AFZ/2000-1267 (AFZ 4/2004) dd. 09.01.2004","8b3e4d2e-d90b-471b-8a50-0ff3f763c7b2","circulaire-nr-afz-2000-1267-afz-4-2004-dd-09-01-2004",{"_10":3516,"_7":3517,"_34":35,"_13":3518},"Circulaire nr. Ci.RH.331/561.906 (AOIF 11/2004) dd. 08.03.2004","3a1ecbb4-0959-492e-985f-dfdddf93d660","circulaire-nr-ci-rh-331-561-906-aoif-11-2004-dd-08-03-2004",{"_10":3520,"_7":3521,"_34":35,"_13":3522},"Circulaire nr. AFZ/2002-1406 (AFZ 9/2005) dd. 07.06.2005","cc858ca1-1d8a-4a26-9754-40c9ebb96f14","circulaire-nr-afz-2002-1406-afz-9-2005-dd-07-06-2005",{"_10":3524,"_7":3525,"_34":35,"_13":3526},"Circulaire nr. Ci.RH.624/561.555 (AOIF 7/2004) dd. 04.02.2004","7b372541-d84e-4271-af71-fec0ab6aca93","circulaire-nr-ci-rh-624-561-555-aoif-7-2004-dd-04-02-2004",{"_10":3528,"_7":3529,"_34":35,"_13":3530},"Circulaire nr. 5/2004 (AFZ 9/2004 - Dos. E.E./L. 137) d.d. 07.04.2004","ef178102-cb03-43e9-aec7-19ffffeaec1f","circulaire-nr-5-2004-afz-9-2004-dos-e-e-l-137-d-d-07-04-2004",{"_10":3532,"_7":3533,"_34":35,"_13":3534},"Circulaire nr. Ci.RH.331/556.891 (AOIF 9/2004) van 04.03.2004","1b5e0c8f-7aad-42e5-bb86-9722afd0cce9","circulaire-nr-ci-rh-331-556-891-aoif-9-2004-van-04-03-2004",{"_10":3536,"_7":3537,"_34":35,"_13":3538},"Circulaire nr. Ci.R.9.F/554.009 (AOIF 3/2004) d.d. 14.01.2004","beb428b9-afff-478d-ae7f-6c5fef116574","circulaire-nr-ci-r-9-f-554-009-aoif-3-2004-d-d-14-01-2004",{"_10":3540,"_7":3541,"_34":35,"_13":3542},"Circulaire nr. AOIF 30/2003 (E.T.105.978) dd. 19.11.2003","986d5b3f-f8e3-450b-a765-1b5f459e620a","circulaire-nr-aoif-30-2003-e-t-105-978-dd-19-11-2003",{"_10":3544,"_7":3545,"_34":35,"_13":3546},"Circulaire nr. AFZ/2003-0515 (AFZ 1/2004) dd. 08.01.2004","f04b61b7-1611-4edc-b22f-327a70aad7a1","circulaire-nr-afz-2003-0515-afz-1-2004-dd-08-01-2004",{"_10":3548,"_7":3549,"_34":35,"_13":3550},"Circulaire nr. Ci.RH.332/560.286 (AOIF 6/2004) dd. 23.01.2004","72f39f3e-f9e2-47f3-93db-1476dc49f361","circulaire-nr-ci-rh-332-560-286-aoif-6-2004-dd-23-01-2004",{"_10":3552,"_7":3553,"_34":35,"_13":3554},"Circulaire nr. Ci.RH.242/561.087 (AOIF 4/2004) dd. 19.01.2004","66c92542-d7bc-4f43-9fc6-04241df1aa53","circulaire-nr-ci-rh-242-561-087-aoif-4-2004-dd-19-01-2004",{"_10":3556,"_7":3557,"_34":35,"_13":3558},"Circulaire nr. Ci.RH.871/435.967 dd. 14.11.1991","37413105-5b02-4a18-bebb-699970c07458","circulaire-nr-ci-rh-871-435-967-dd-14-11-1991",{"_10":3560,"_7":3561,"_34":35,"_13":3562},"Circulaire nr. AKRED 1/2004 (AFZ 6/2004) d.d. 24.02.2004","9c46c62d-ce31-47be-b432-9bf0afeeb211","circulaire-nr-akred-1-2004-afz-6-2004-d-d-24-02-2004",{"_10":3564,"_7":3565,"_34":35,"_13":3566},"Circulaire nr. Ci.RH.863/557.192 (AOIF 34/2003) d.d. 18.12.2003","7bbe0094-e3b3-496a-a4d0-9431fc1a7575","circulaire-nr-ci-rh-863-557-192-aoif-34-2003-d-d-18-12-2003",{"_10":3568,"_7":3569,"_34":35,"_13":3570},"Circulaire nr. Ci.RH.241/561.364 (AOIF 8/2004) dd. 05.02.2004","0f310f4f-a773-4c31-8b0e-16124976c1b7","circulaire-nr-ci-rh-241-561-364-aoif-8-2004-dd-05-02-2004",{"_10":3572,"_7":3573,"_34":35,"_13":3574},"01.05.2004 - Omzendbrief D.I. 500 - D.D. 251.958","216c8671-54cc-4593-8424-fbc87f0ac4e9","01-05-2004-omzendbrief-d-i-500-d-d-251-958",{"_10":3576,"_7":3577,"_34":35,"_13":3578},"Circulaire nr. 17/2003 (AFZ 18/2003 - Dos. E.E./L.128) d.d. 11.08.2003","b5ca3c0f-62d0-47af-a5e1-6ce85074324f","circulaire-nr-17-2003-afz-18-2003-dos-e-e-l-128-d-d-11-08-2003",{"_10":3580,"_7":3581,"_34":35,"_13":3582},"Circulaire nr. AFZ/2003-0333 (AFZ 2/2004) van 08.01.2004","18a71803-1522-4722-91c2-f7c8999dc569","circulaire-nr-afz-2003-0333-afz-2-2004-van-08-01-2004",{"_10":3584,"_7":3585,"_34":35,"_13":3586},"Circulaire nr. AFZ/2004/0053 (AFZ 5/2004) van 16.01.2004","6f93d5f4-dfc6-49ba-bb1f-f60a55b694d9","circulaire-nr-afz-2004-0053-afz-5-2004-van-16-01-2004",{"_10":3588,"_7":3589,"_34":35,"_13":3590},"Circulaire nr. Ci.RH.81/557.698 (AOIF 32/2003) dd. 10.12.2003","e97c98e5-fef9-426a-a92b-6a4c9eaa8b09","circulaire-nr-ci-rh-81-557-698-aoif-32-2003-dd-10-12-2003",{"_10":3512,"_7":3592,"_34":35,"_13":3514},"b873d21e-60a5-42d4-a315-cb47df2c2cb8",{"_10":3594,"_7":3595,"_34":35,"_13":3596},"10.10.2003 - Omzendbrief D.I. 581.21 - D.R.D. 225.260","ec16bed6-dedd-481b-a456-a0430a6c6be2","10-10-2003-omzendbrief-d-i-581-21-d-r-d-225-260",{"_10":3598,"_7":3599,"_34":35,"_13":3600},"Circulaire nr. 10 (AFZ/2001-0518) dd. 22.04.2002","23d24d35-81ed-477a-b13a-71266bb80da8","circulaire-nr-10-afz-2001-0518-dd-22-04-2002",{"_10":3602,"_7":3603,"_34":35,"_13":3604},"Circulaire nr. AFZ/2000-0310/3 (AFZ 20/2003) dd. 25.09.2003","2cd43629-61f0-4285-af58-e927454fe05d","circulaire-nr-afz-2000-0310-3-afz-20-2003-dd-25-09-2003",{"_10":3606,"_7":3607,"_34":35,"_13":3608},"Circulaire nr. Ci.RH.421/558.525 (AOIF 22/2003) dd. 21.08.2003","d92b779b-fcd4-4390-9ab7-20acb6a06c06","circulaire-nr-ci-rh-421-558-525-aoif-22-2003-dd-21-08-2003",{"_10":3610,"_7":3611,"_34":35,"_13":3612},"Circulaire nr. AOIF 24/2003 (E.T.100.136 - E.T.834.2) dd. 04.09.2003","7ddb6e86-0618-454b-9839-d3eecfbc9e5a","circulaire-nr-aoif-24-2003-e-t-100-136-e-t-834-2-dd-04-09-2003",{"_10":3614,"_7":3615,"_34":35,"_13":3616},"09.10.2012 - Omzendbrief D.I. 561 - D.D. 186.140 (geconsolideerde versie)","16085829-2af5-4515-a78d-2957f1b0b5e3","09-10-2012-omzendbrief-d-i-561-d-d-186-140-geconsolideerde-versie",{"_10":3618,"_7":3619,"_34":35,"_13":3620},"Circulaire nr. Ci.RH.861/550.874 (AOIF 23/2003 - E.T.105.676) dd. 02.09.2003","83e95323-7d5a-4566-9e25-22950e5995e2","circulaire-nr-ci-rh-861-550-874-aoif-23-2003-e-t-105-676-dd-02-09-2003",{"_10":3622,"_7":3623,"_34":35,"_13":3624},"Circulaire nr. 18/2003 d.d. 25.08.2003","a2cea31c-2689-4fe8-a59d-df10fa6fe2e3","circulaire-nr-18-2003-d-d-25-08-2003",{"_10":3626,"_7":3627,"_34":35,"_13":3628},"Circulaire nr. 21/2003 (AINV 3/2003 - IR/IV-4/7.014 - E.T.102.201) dd. 31.07.2003","7e005696-077b-4f89-bd67-01037d155f23","circulaire-nr-21-2003-ainv-3-2003-ir-iv-4-7-014-e-t-102-201-dd-31-07-2003",{"_10":3630,"_7":3631,"_34":35,"_13":3632},"Circulaire nr. 16/2003 (Dos. - EE/L132) d.d. 29.07.2003","32d0dc2c-7767-43ed-8042-12d84fb983f8","circulaire-nr-16-2003-dos-ee-l132-d-d-29-07-2003",{"_10":3634,"_7":3635,"_34":35,"_13":3636},"Circulaire nr. AFZ/96-258 (AFZ 17/2003) dd. 24.07.2003","8f9a5735-7607-4804-ad15-8f1520ec6fa0","circulaire-nr-afz-96-258-afz-17-2003-dd-24-07-2003",{"_10":3638,"_7":3639,"_34":35,"_13":3640},"Circulaire nr. AFZ/2002-0944 (AFZ 9/2003) dd. 12.08.2003","ac7a069b-a8f1-480d-86e6-2601c7716281","circulaire-nr-afz-2002-0944-afz-9-2003-dd-12-08-2003",{"_10":3634,"_7":3642,"_34":35,"_13":3636},"a50053e0-5a3c-425f-a07f-28c29cb79319",{"_10":3644,"_7":3645,"_34":35,"_13":3646},"Circulaire nr. Ci.RH.241/557.807 (AOIF 20/2003) dd. 23.07.2003","442c419b-bed5-4882-9e56-7ae1a08d67f8","circulaire-nr-ci-rh-241-557-807-aoif-20-2003-dd-23-07-2003",{"_10":3648,"_7":3649,"_34":35,"_13":3650},"Circulaire nr. 15/2003 d.d. 22.07.2003","01e1a6a6-d92b-42bf-ab19-930e2047e839","circulaire-nr-15-2003-d-d-22-07-2003",{"_10":3652,"_7":3653,"_34":35,"_13":3654},"Circulaire nr. 13/2003 (Dos. I/1/B/169.120 - 2003/08) d.d. 09.07.2003","30f3fd2e-6525-47a9-a7af-9be48915db91","circulaire-nr-13-2003-dos-i-1-b-169-120-2003-08-d-d-09-07-2003",{"_10":3656,"_7":3657,"_34":35,"_13":3658},"Circulaire nr. 11/2003 (Dos. I/1/B/169.112 - 2003/4) d.d. 26.06.2003","abc3ca6e-474a-43ec-99ee-b7d3e2499fb8","circulaire-nr-11-2003-dos-i-1-b-169-112-2003-4-d-d-26-06-2003",{"_10":3660,"_7":3661,"_34":35,"_13":3662},"Circulaire nr. Ci.RH.243/430.987 dd. 30.09.1991","9f5db9e7-ffa4-4754-a0d5-0f5887c66c43","circulaire-nr-ci-rh-243-430-987-dd-30-09-1991",{"_10":3664,"_7":3665,"_34":35,"_13":3666},"Circulaire nr. Ci.RH.243/556.956 (AOIF 16/2003) dd. 23.06.2003","d2eeea6f-f53a-4ed9-9485-d49075d76e0b","circulaire-nr-ci-rh-243-556-956-aoif-16-2003-dd-23-06-2003",{"_10":3668,"_7":3669,"_34":35,"_13":3670},"Circulaire nr. 10/2003 (AFZ 16/2003 - Dos. 320 - E.E./L.125) d.d. 23.06.2003","e0af64c2-7c04-4e0e-8967-439deee3a804","circulaire-nr-10-2003-afz-16-2003-dos-320-e-e-l-125-d-d-23-06-2003",{"_10":3672,"_7":3673,"_34":35,"_13":3674},"Circulaire nr. 8/2003 du 15.05.2003","b4f122e8-079a-4eee-ac16-2160d7718cd2","circulaire-nr-8-2003-du-15-05-2003",{"_10":3676,"_7":3677,"_34":35,"_13":3678},"Circulaire nr. Ci.RH.331/542.048 (AOIF 13/2003) d.d. 13.05.2003","bf29e685-ff92-4f3f-a02d-88908b4d9700","circulaire-nr-ci-rh-331-542-048-aoif-13-2003-d-d-13-05-2003",{"_10":3680,"_7":3681,"_34":35,"_13":3682},"Circulaire nr. Ci.RH.241/556.163 (AOIF 10/2003) dd. 28.04.2003","1eeba6d6-7e77-47de-b497-8e81093ebf37","circulaire-nr-ci-rh-241-556-163-aoif-10-2003-dd-28-04-2003",{"_10":3684,"_7":3685,"_34":35,"_13":3686},"Circulaire nr. 5/2003 d.d. 18.03.2003","03b5bb25-30f0-478e-914c-dcc23cfbc32b","circulaire-nr-5-2003-d-d-18-03-2003",{"_10":3688,"_7":3689,"_34":35,"_13":3690},"Circulaire nr. Ci.RH.243/549.438 (AOIF 9/2003) dd. 23.04.2003","955cbe48-8c73-4649-93ad-4a69200e317b","circulaire-nr-ci-rh-243-549-438-aoif-9-2003-dd-23-04-2003",{"_10":3692,"_7":3693,"_34":35,"_13":3694},"Circulaire nr. Ci.RH.231/527.270 (AOIF 7/2003) d.d. 04.04.2003","7476c606-df50-4f41-9259-8b302452b1da","circulaire-nr-ci-rh-231-527-270-aoif-7-2003-d-d-04-04-2003",{"_10":3696,"_7":3697,"_34":35,"_13":3698},"Circulaire nr. Ci.RH.241/541.317 (AOIF 6/2003) van 02.04.2003","124f5416-366e-4fa5-8b12-956e240d6aec","circulaire-nr-ci-rh-241-541-317-aoif-6-2003-van-02-04-2003",{"_10":3700,"_7":3701,"_34":35,"_13":3702},"Circulaire nr. 6/2003 d.d. 01.04.2003","36824074-a6fc-460d-a530-3a5c175a23b2","circulaire-nr-6-2003-d-d-01-04-2003",{"_10":3704,"_7":3705,"_34":35,"_13":3706},"Circulaire nr. Ci.RH.331/555.636 (AOIF 5/2003) dd. 25.03.2003","20705ef7-d65d-4480-9a88-7a9e94f7c337","circulaire-nr-ci-rh-331-555-636-aoif-5-2003-dd-25-03-2003",{"_10":3708,"_7":3709,"_34":35,"_13":3710},"Circulaire nr. Ci.RH.331/555.636 (AOIF 5/2003) van 25.03.2003","01ae1f50-2785-42f6-88e8-f93e1a3cb98d","circulaire-nr-ci-rh-331-555-636-aoif-5-2003-van-25-03-2003",{"_10":3712,"_7":3713,"_34":35,"_13":3714},"Circulaire nr. 9/2003 (AFZ 13/2003 - Dos. 207 - E.E./L. 131) du 03.06.2003","4f5b328f-1fbe-4d83-8019-6eac99a01075","circulaire-nr-9-2003-afz-13-2003-dos-207-e-e-l-131-du-03-06-2003",{"_10":3716,"_7":3717,"_34":35,"_13":3718},"Circulaire nr. Ci.RH.331/554.678 (AOIF 2/2003) dd. 20.02.2003","5f1d33db-9e11-46dc-b093-d8a835f48414","circulaire-nr-ci-rh-331-554-678-aoif-2-2003-dd-20-02-2003",{"_10":3720,"_7":3721,"_34":35,"_13":3722},"Circulaire nr. 3/2003 d.d. 20.02.2003","117c9268-64d7-44d4-8635-d0e340891614","circulaire-nr-3-2003-d-d-20-02-2003",{"_10":3724,"_7":3725,"_34":35,"_13":3726},"Circulaire nr. 1/2003 (Dos. VI/2002/11) d.d. 12.02.2003","2255b551-63fc-4fc9-8e66-42e56c665dce","circulaire-nr-1-2003-dos-vi-2002-11-d-d-12-02-2003",{"_10":3728,"_7":3729,"_34":35,"_13":3730},"Circulaire nr. AFZ/2001-1350 (AFZ 1/2003) dd. 23.01.2003","84c1d69b-a0a1-46d7-88d8-f578207b3b49","circulaire-nr-afz-2001-1350-afz-1-2003-dd-23-01-2003",{"_10":3732,"_7":3733,"_34":35,"_13":3734},"Circulaire nr. AOIF 14/2003 (E.T.98.973) dd. 19.05.2003","665b27b5-b31a-497b-94e1-44cd04b85088","circulaire-nr-aoif-14-2003-e-t-98-973-dd-19-05-2003",{"_10":3736,"_7":3737,"_34":35,"_13":3738},"Circulaire nr. IR/II-2/38.016 (2/2002) dd. 16.12.2002","2e78e704-b2ac-4e92-b212-bedf13c3146b","circulaire-nr-ir-ii-2-38-016-2-2002-dd-16-12-2002",{"_10":3740,"_7":3741,"_34":35,"_13":3742},"Circulaire nr. Ci.RH.242/554.090 (AOIF 28/2002) d.d. 16.12.2002","438ee0ad-99a6-433b-9093-634dd8168f8c","circulaire-nr-ci-rh-242-554-090-aoif-28-2002-d-d-16-12-2002",{"_10":3744,"_7":3745,"_34":35,"_13":3746},"Circulaire nr. AFZ/Intern.IB/2002-0026 (AFZ 26/2002) dd. 17.12.2002","506ea9c9-2271-402e-9561-29f30982d9e4","circulaire-nr-afz-intern-ib-2002-0026-afz-26-2002-dd-17-12-2002",{"_10":3748,"_7":3749,"_34":35,"_13":3750},"Circulaire nr. 20/2002 (AFZ 25/2002 - Dos. E.L.T.Z.20) dd. 05.12.2002","f5e9baaf-c9a1-48d2-bbc4-ecffdbc0f0f5","circulaire-nr-20-2002-afz-25-2002-dos-e-l-t-z-20-dd-05-12-2002",{"_10":3752,"_7":3753,"_34":35,"_13":3754},"Circulaire nr. 17/2002 (Dos. K.X./94.491) d.d. 29.10.2002","3bb11c08-bc0a-40fb-b7dc-72c68f4fcae6","circulaire-nr-17-2002-dos-k-x-94-491-d-d-29-10-2002",{"_10":3756,"_7":3757,"_34":35,"_13":3758},"Circulaire nr. AFZ /2002-1026 (AFZ 19/2002) dd. 11.09.2002","784ce30b-15d5-4e7b-8987-643b96fe2999","circulaire-nr-afz-2002-1026-afz-19-2002-dd-11-09-2002",{"_10":3760,"_7":3761,"_34":35,"_13":3762},"Circulaire nr. 16/2002 d.d. 07.10.2002","c5ed405b-c082-4e92-ab4c-7b4048daa82a","circulaire-nr-16-2002-d-d-07-10-2002",{"_10":3764,"_7":3765,"_34":35,"_13":3758},"Circulaire nr. AFZ/2002-1026 (AFZ 19/2002) dd. 11.09.2002","6c99da6e-5c2d-486a-acf0-c0c69edfa43c",{"_10":3767,"_7":3768,"_34":35,"_13":3769},"Circulaire nr. 14 (AFZ/2002/1018 - Dos. 208) d.d. 19.08.2002","71d545da-ed78-4880-b7e7-63139adabf10","circulaire-nr-14-afz-2002-1018-dos-208-d-d-19-08-2002",{"_10":3771,"_7":3772,"_34":35,"_13":3773},"Circulaire AKRED nr. 15/2002 d.d. 02.09.2002","e6e0e28d-7dce-461c-ba4f-7f560ff14277","circulaire-akred-nr-15-2002-d-d-02-09-2002",{"_10":3775,"_7":3776,"_34":35,"_13":3777},"Circulaire nr. 12 d.d. 08.08.2002","e538c497-f688-4d4c-946b-35aaeb540bb4","circulaire-nr-12-d-d-08-08-2002",{"_10":3779,"_7":3780,"_34":35,"_13":3781},"Circulaire nr. AFZ/2002-0310/2 (AFZ 16/2002) dd. 05.08.2002","33003795-e32c-4ee8-8c82-43bb00ff8027","circulaire-nr-afz-2002-0310-2-afz-16-2002-dd-05-08-2002",{"_10":3783,"_7":3784,"_34":35,"_13":3785},"Circulaire nr. 10 (K.T./168.852 - 2002/09) d.d. 08.07.2002","23832fe3-842f-4c35-be77-3426ec8014c2","circulaire-nr-10-k-t-168-852-2002-09-d-d-08-07-2002",{"_10":3787,"_7":3788,"_34":35,"_13":3789},"Circulaire nr. 11 (AFZ 14/2002 - Dos. 271) d.d. 08.07.2002","24eb5810-c30e-4171-9a1f-29b0ccf9bf55","circulaire-nr-11-afz-14-2002-dos-271-d-d-08-07-2002",{"_10":3791,"_7":3792,"_34":35,"_13":3793},"Circulaire nr. Ci.RH.241/550.265 (AOIF 20/2002) van 18.07.2002","99bd8a71-3f25-4d8c-a86b-3b6d14b907f1","circulaire-nr-ci-rh-241-550-265-aoif-20-2002-van-18-07-2002",{"_10":3795,"_7":3796,"_34":35,"_13":3797},"Circulaire nr. AFZ/97-1034 (AFZ 15/2002) dd. 24.06.2002","6f7c1cd9-7f7f-4f75-a86e-644acebe111b","circulaire-nr-afz-97-1034-afz-15-2002-dd-24-06-2002",{"_10":3799,"_7":3800,"_34":35,"_13":3801},"Circulaire nr. Ci.RH.233/545.998 (AOIF 18/2002) dd. 14.06.2002","81bbc573-86c2-4041-8fe1-eec0f7e40bf1","circulaire-nr-ci-rh-233-545-998-aoif-18-2002-dd-14-06-2002",{"_10":3803,"_7":3804,"_34":35,"_13":3805},"Circulaire nr. Ci.RH.241/489.048 (AOIF 15/2002) dd. 16.05.2002","c45d12d7-0872-4fcc-9d61-4411fc6bb817","circulaire-nr-ci-rh-241-489-048-aoif-15-2002-dd-16-05-2002",{"_10":3807,"_7":3808,"_34":35,"_13":3809},"Circulaire nr. Ci.RH.244/545.147 (AOIF 14/2002) dd. 15.05.2002","87bc8036-7e04-41db-a8dc-19cf1e8607fa","circulaire-nr-ci-rh-244-545-147-aoif-14-2002-dd-15-05-2002",{"_10":3811,"_7":3812,"_34":35,"_13":3813},"Circulaire nr. 9 (AFZ/2001/1131 - Dos. 208) d.d. 07.05.2002","3da2a3b1-52e3-4bf6-9866-53dd63904810","circulaire-nr-9-afz-2001-1131-dos-208-d-d-07-05-2002",{"_10":3815,"_7":3816,"_34":35,"_13":3817},"Circulaire nr. AAFisc 30/2012 (E.T.122.812) dd. 28.09.2012","391c7c51-7c07-4748-9c40-3b098b78ff11","circulaire-nr-aafisc-30-2012-e-t-122-812-dd-28-09-2012",{"_10":3819,"_7":3820,"_34":35,"_13":3821},"30.07.2002 - Omzendbrief D.I. 802.1 - D.C. 12.900","6ebc7c7b-618e-4efa-9b0a-ebb9937e94c9","30-07-2002-omzendbrief-d-i-802-1-d-c-12-900",{"_10":3823,"_7":3824,"_34":35,"_13":3825},"ADDENDUM d.d. 20.07.2012 aan de circulaire nr. Ci.RH.421/605.074 (AAFisc Nr. 71/2010) d.d. 01.12.2010 en het addendum van 23.12.2011, zelfde nummer","d86b997b-24c0-47ef-877b-431c10d91007","addendum-d-d-20-07-2012-aan-de-circulaire-nr-ci-rh-421-605-074-aafisc-nr-71-2010-d-d-01-12-2010-en-het-addendum-van-23-12-2011-zelfde-nummer",{"_10":3827,"_7":3828,"_34":35,"_13":3829},"Circulaire nr. Ci.RH.82/619.192 (AAFisc Nr. 28/2012) dd 27.08.2012","be168b28-a20b-4d1f-b40f-9eed1878df2f","circulaire-nr-ci-rh-82-619-192-aafisc-nr-28-2012-dd-27-08-2012",{"_10":3831,"_7":3832,"_34":35,"_13":3833},"Circulaire nr. 8/2012 d.d. 19.07.2012 (Vers. 2)","e129a483-431b-44ac-ae76-7bc56e22a2af","circulaire-nr-8-2012-d-d-19-07-2012-vers-2",{"_10":3835,"_7":3836,"_34":35,"_13":3837},"Circulaire 2017/C/17 betreffende de vrijstelling van interesten van bepaalde leningen afgesloten via een crowdfundingplatform","7d01ea6c-038c-4f4c-9327-da5bb5af1c99","circulaire-2017-c-17-betreffende-de-vrijstelling-van-interesten-van-bepaalde-leningen-afgesloten-via-een-crowdfundingplatform",{"_10":3839,"_7":3840,"_34":35,"_13":3841},"Circulaire 2017/C/13 betreffende de herinneringsbrieven voor onbetaalde inkomstenbelastingen – wijziging van artikel 298, §2 van het Wetboek van de inkomstenbelastingen - gewijzigde versie","29328635-0185-4956-a579-d1945542ffbf","circulaire-2017-c-13-betreffende-de-herinneringsbrieven-voor-onbetaalde-inkomstenbelastingen-wijziging-van-artikel-298-2-van-het-wetboek-van-de-inkomstenbelastingen-gewijzigde-versie",{"_10":3843,"_7":3844,"_34":35,"_13":3845},"Circulaire 2017/C/10 betreffende de bijkomende vermindering voor pensioenen en vervangingsinkomsten","c1bc571c-536c-4d68-b19e-403f18ee8067","circulaire-2017-c-10-betreffende-de-bijkomende-vermindering-voor-pensioenen-en-vervangingsinkomsten",{"_10":3847,"_7":3848,"_34":35,"_13":3849},"Circulaire 2017/C/15 betreffende de invoercertificaten AGRIM en uitvoercertificaten AGREX (opgeheven)","7683e2b8-e8ea-4d9f-a363-317442ed4859","circulaire-2017-c-15-betreffende-de-invoercertificaten-agrim-en-uitvoercertificaten-agrex-opgeheven",{"_10":3851,"_7":3852,"_34":35,"_13":3853},"Circulaire 2017/C/5 betreffende de gemiddelde referentiekoersen van enkele belangrijke munteenheden in euro van 23.01.2017","33a530c6-e456-450b-a6cd-acb6818ec525","circulaire-2017-c-5-betreffende-de-gemiddelde-referentiekoersen-van-enkele-belangrijke-munteenheden-in-euro-van-23-01-2017",{"_10":3855,"_7":3856,"_34":35,"_13":3857},"Circulaire 2023/C/35 over de federale interestaftrek en het Vlaams renovatiekrediet","f5872de2-b6f8-4d6d-bb97-5610fe9685e4","circulaire-2023-c-35-over-de-federale-interestaftrek-en-het-vlaams-renovatiekrediet",{"_10":3859,"_7":3860,"_34":35,"_13":3861},"Circulaire nr. 4 (E.T.103.925) dd. 04.03.2003","47333ad0-eecf-4842-8f24-0524c3c0a6fb","circulaire-nr-4-e-t-103-925-dd-04-03-2003",{"_10":3863,"_7":3864,"_34":35,"_13":3865},"Circulaire 2023/C/33 over de verhoging van het maximumbedrag van de fiscale werkbonus","4c0eb84b-33dd-422c-b1ba-2ce977f44f55","circulaire-2023-c-33-over-de-verhoging-van-het-maximumbedrag-van-de-fiscale-werkbonus",{"_10":3867,"_7":3868,"_34":35,"_13":3869},"Circulaire AAFisc Nr. 42/2014 (nr. Ci.RH.26/634.940) d.d. 16.10.2014","d27650ec-4852-49ff-94c2-1684f1c574f5","circulaire-aafisc-nr-42-2014-nr-ci-rh-26-634-940-d-d-16-10-2014",{"_10":3871,"_7":3872,"_34":35,"_13":3873},"Circulaire 2023/C/36 over de overgang van de rechtspersonenbelasting naar de vennootschapsbelasting","d97492f3-6228-441d-97da-74197268d71a","circulaire-2023-c-36-over-de-overgang-van-de-rechtspersonenbelasting-naar-de-vennootschapsbelasting",{"_10":3875,"_7":3876,"_34":35,"_13":3877},"Circulaire 2023/C/28 over gewestelijke premies voor startende zelfstandigen","6a434e3d-f9be-4379-99dd-a108cd7fc643","circulaire-2023-c-28-over-gewestelijke-premies-voor-startende-zelfstandigen",{"_10":3879,"_7":3880,"_34":35,"_13":3881},"Circulaire 2023/C/32 over de belastingvoordelen voor de hypothecaire leningen in het Vlaams Gewest","8f9f18b6-03cd-4438-8305-8ede40bf53b7","circulaire-2023-c-32-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-vlaams-gewest",{"_10":3883,"_7":3884,"_34":35,"_13":3885},"Circulaire 2023/C/24 over de vrijstelling van doorstorting van de bedrijfsvoorheffing voor de opleiding van werknemers","e83cd2d0-3d54-4cb8-88ac-7f2d18c7736d","circulaire-2023-c-24-over-de-vrijstelling-van-doorstorting-van-de-bedrijfsvoorheffing-voor-de-opleiding-van-werknemers",{"_10":3887,"_7":3888,"_34":35,"_13":3889},"Circulaire 2023/C/21 over het belastingstelsel van bezoldigingen van gepensioneerden in de zorgsector","97036615-83c1-4dbd-979f-b55c3a3c6a82","circulaire-2023-c-21-over-het-belastingstelsel-van-bezoldigingen-van-gepensioneerden-in-de-zorgsector",{"_10":3891,"_7":3892,"_34":35,"_13":3893},"08.10.2012 - Omzendbrief D.I. 561 - D.D. 265.381 (geconsolideerde versie)","e93aec13-3c39-4966-9deb-99caa3f28c01","08-10-2012-omzendbrief-d-i-561-d-d-265-381-geconsolideerde-versie",{"_10":3895,"_7":3896,"_34":35,"_13":3897},"Circulaire 2023/C/23 betreffende de wijzigingen door de wet van 20.11.2022 inzake het administratief beroep","25ebded0-fd55-4523-94db-96e6d7c2a3a0","circulaire-2023-c-23-betreffende-de-wijzigingen-door-de-wet-van-20-11-2022-inzake-het-administratief-beroep",{"_10":3899,"_7":3900,"_34":35,"_13":3901},"Circulaire 2023/C/6 over het bijzonder belastingstelsel voor ingekomen belastingplichtigen en het bijzonder belastingstelsel voor ingekomen onderzoekers","0d85b319-f63b-417a-8d3e-97c3ea9e3a13","circulaire-2023-c-6-over-het-bijzonder-belastingstelsel-voor-ingekomen-belastingplichtigen-en-het-bijzonder-belastingstelsel-voor-ingekomen-onderzoekers",{"_10":3903,"_7":3904,"_34":35,"_13":3905},"Circulaire 2023/C/1 over de verhoogde kostenaftrek en de belastingvermindering voor laadstations voor elektrische wagens","ad737a94-c1f6-4df6-9853-ce0d198948f9","circulaire-2023-c-1-over-de-verhoogde-kostenaftrek-en-de-belastingvermindering-voor-laadstations-voor-elektrische-wagens",{"_10":3907,"_7":3908,"_34":35,"_13":3909},"Circulaire AAFisc Nr. 44/2014 (nr. Ci.RH.331/633.091) dd. 17.11.2014 - Bijlage 4","dfa8570d-8ab4-44f9-a638-e3aafdb8d57b","circulaire-aafisc-nr-44-2014-nr-ci-rh-331-633-091-dd-17-11-2014-bijlage-4",{"_10":3911,"_7":3912,"_34":35,"_13":3913},"Circulaire 2022/C/119 betreffende het verstrekken van gemeubeld logies aan betalende gasten in hotels, motels en inrichtingen met een soortgelijke functie","af533f62-7bf5-4aae-9e2d-839761419796","circulaire-2022-c-119-betreffende-het-verstrekken-van-gemeubeld-logies-aan-betalende-gasten-in-hotels-motels-en-inrichtingen-met-een-soortgelijke-functie",{"_10":3915,"_7":3916,"_34":35,"_13":3917},"Circulaire 2022/C/121 over de kilometervergoeding voor dienstverplaatsingen","75b91a28-4475-490f-8bb3-f792bdd52cd1","circulaire-2022-c-121-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":3919,"_7":3920,"_34":35,"_13":3921},"Circulaire 2023/C/2 over het belastingstelsel van de vergoedingen voor vrijwilligerswerk. Hoedanigheid van de opdrachtgever","5b15f7cf-6e17-4271-b136-b6c2d0702765","circulaire-2023-c-2-over-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk-hoedanigheid-van-de-opdrachtgever",{"_10":3923,"_7":3924,"_34":35,"_13":3925},"Circulaire 2022/C/116 betreffende bepaalde gewijzigde artikels op het vlak van procedure inkomstenbelastingen","a8c29936-c48a-449a-8e33-ba7c3b1fc502","circulaire-2022-c-116-betreffende-bepaalde-gewijzigde-artikels-op-het-vlak-van-procedure-inkomstenbelastingen",{"_10":3927,"_7":3928,"_34":35,"_13":3929},"Circulaire 2023/C/6 over het bijzonder belastingstelsel voor ingekomen belastingplichtigen en het bijzonder belastingstelsel voor ingekomen onderzoekers (Bijlage 2)","3843d884-fc2e-4b43-b729-f6611894961d","circulaire-2023-c-6-over-het-bijzonder-belastingstelsel-voor-ingekomen-belastingplichtigen-en-het-bijzonder-belastingstelsel-voor-ingekomen-onderzoekers-bijlage-2",{"_10":3931,"_7":3932,"_34":35,"_13":3933},"Circulaire 2022/C/120 betreffende douanevertegenwoordiging","85289932-dacc-402c-98dd-71fab4abb26e","circulaire-2022-c-120-betreffende-douanevertegenwoordiging",{"_10":3935,"_7":3936,"_34":35,"_13":3937},"Circulaire 2022/C/122 betreffende de bepalingen van de alternatieve (herziene) pan-Euro-mediterrane oorsprongsregels (PEM)","a30377c4-e9be-4946-8875-12a337a28a3c","circulaire-2022-c-122-betreffende-de-bepalingen-van-de-alternatieve-herziene-pan-euro-mediterrane-oorsprongsregels-pem",{"_10":3939,"_7":3940,"_34":35,"_13":3941},"Circulaire 2022/C/123 betreffende het nemen en het beheer van een beschikking inzake de toepassing van de douanewetgeving","3ea09d7c-0385-4399-bf8b-071839b56118","circulaire-2022-c-123-betreffende-het-nemen-en-het-beheer-van-een-beschikking-inzake-de-toepassing-van-de-douanewetgeving",{"_10":3943,"_7":3944,"_34":35,"_13":3945},"25.11.2022 - Circulaire 2022/C/107 betreffende Definitieve vrijstellingen – Goederen ingevoerd ten bate van slachtoffers van rampen","4db73c0b-73f4-4434-8863-0a49a4a30754","25-11-2022-circulaire-2022-c-107-betreffende-definitieve-vrijstellingen-goederen-ingevoerd-ten-bate-van-slachtoffers-van-rampen",{"_10":3947,"_7":3948,"_34":35,"_13":3949},"Circulaire 2022/C/109 betreffende de handels- en samenwerkingsovereenkomst tussen de EU en het Verenigd Koninkrijk","11c29240-adf6-42fc-a877-65d8d29fffca","circulaire-2022-c-109-betreffende-de-handels-en-samenwerkingsovereenkomst-tussen-de-eu-en-het-verenigd-koninkrijk",{"_10":3951,"_7":3952,"_34":35,"_13":3953},"Circulaire 2022/C/102 betreffende de toetreding van Kroatië tot de eurozone (Opgeheven)","84cd41db-26a9-4cd6-a478-3c7d2c94b869","circulaire-2022-c-102-betreffende-de-toetreding-van-kroatie-tot-de-eurozone-opgeheven",{"_10":3955,"_7":3956,"_34":35,"_13":3957},"Circulaire 2022/C/106 over de afzonderlijk belastbare inkomsten die bij verdrag zijn vrijgesteld","0aca11d1-f681-4096-bac3-e371866006d8","circulaire-2022-c-106-over-de-afzonderlijk-belastbare-inkomsten-die-bij-verdrag-zijn-vrijgesteld",{"_10":3959,"_7":3960,"_34":35,"_13":3961},"Circulaire 2022/C/103 over de uitsluiting van bezoldigingen voor studentenarbeid gepresteerd in de eerste twee kwartalen van 2022 uit de bestaansmiddelen","e716e093-7d7e-4a86-9d6b-87d8d6c1881d","circulaire-2022-c-103-over-de-uitsluiting-van-bezoldigingen-voor-studentenarbeid-gepresteerd-in-de-eerste-twee-kwartalen-van-2022-uit-de-bestaansmiddelen",{"_10":3963,"_7":3964,"_34":35,"_13":3965},"Circulaire 2022/C/104 over de belastingvermindering voor kinderoppas","35e7c1a1-cf16-4ce5-b63c-3d0159f3c0ce","circulaire-2022-c-104-over-de-belastingvermindering-voor-kinderoppas",{"_10":3967,"_7":3968,"_34":35,"_13":3969},"Circulaire 2022/C/96 over de vermindering van de administratieve lasten inzake de fiches 281.50","c8988c56-0251-4cad-9cc5-b5e22cff19ba","circulaire-2022-c-96-over-de-vermindering-van-de-administratieve-lasten-inzake-de-fiches-281-50",{"_10":3971,"_7":3972,"_34":35,"_13":3973},"Circulaire 2022/C/97 over de harmonisatie van het begrip 'jonge sportbeoefenaar'","c647afe9-4e8f-4833-8410-d911b1e5529a","circulaire-2022-c-97-over-de-harmonisatie-van-het-begrip-jonge-sportbeoefenaar",{"_10":3975,"_7":3976,"_34":35,"_13":3977},"Circulaire 2022/C/98 over de vergoedingen toegekend aan voetballers en voetbalmakelaars","27e571f2-aff1-4767-90e2-716e847962f7","circulaire-2022-c-98-over-de-vergoedingen-toegekend-aan-voetballers-en-voetbalmakelaars",{"_10":3979,"_7":3980,"_34":35,"_13":3981},"Circulaire 2022/C/94 betreffende de toetreding van Oekraïne tot de Overeenkomst van 20 mei 1987 betreffende een gemeenschappelijke regeling inzake douanevervoer en tot de Overeenkomst van 20 mei 1987 betreffende de vereenvoudiging ..","dc8a918e-a4b0-4806-89fd-6bb6365f3d43","circulaire-2022-c-94-betreffende-de-toetreding-van-oekraine-tot-de-overeenkomst-van-20-mei-1987-betreffende-een-gemeenschappelijke-regeling-inzake-douanevervoer-en-tot-de-overeenkomst-van-20-mei-1987-betreffende-de-vereenvoudiging",{"_10":3983,"_7":3984,"_34":35,"_13":3985},"Circulaire 2022/C/90 betreffende de verlenging van het tijdelijk verlaagde btw-tarief voor mondmaskers en hydroalcoholische gels in het kader van de bestrijding van het coronavirus COVID-19","62df27c8-63b8-441d-9ba6-70c2fd2f421d","circulaire-2022-c-90-betreffende-de-verlenging-van-het-tijdelijk-verlaagde-btw-tarief-voor-mondmaskers-en-hydroalcoholische-gels-in-het-kader-van-de-bestrijding-van-het-coronavirus-covid-19",{"_10":3987,"_7":3988,"_34":35,"_13":3989},"Circulaire 2022/C/89 over het maximumbedrag van de bezoldigingen van jonge sportbeoefenaars","c1571290-5ecb-49d1-b849-efe37111fc79","circulaire-2022-c-89-over-het-maximumbedrag-van-de-bezoldigingen-van-jonge-sportbeoefenaars",{"_10":3991,"_7":3992,"_34":35,"_13":3993},"Circulaire 2022/C/87 over de bevrijdende bedrijfsvoorheffing voor bezoldigingen van niet-inwoners die als seizoenarbeiders in de land- en tuinbouw werken","acbd2655-229b-41f1-92c8-9e9b45539a8a","circulaire-2022-c-87-over-de-bevrijdende-bedrijfsvoorheffing-voor-bezoldigingen-van-niet-inwoners-die-als-seizoenarbeiders-in-de-land-en-tuinbouw-werken",{"_10":3995,"_7":3996,"_34":35,"_13":3997},"Circulaire 2022/C/82 betreffende het getuigschrift van doorhaling, artikel 1653 Ger. W. – Zuiverende verkopen, artikel 1326 Ger. W. – Algemeen principe en toepassingen","94bf69ba-33f6-441e-9719-fa3d3d096add","circulaire-2022-c-82-betreffende-het-getuigschrift-van-doorhaling-artikel-1653-ger-w-zuiverende-verkopen-artikel-1326-ger-w-algemeen-principe-en-toepassingen",{"_10":3999,"_7":4000,"_34":35,"_13":4001},"Circulaire 2022/C/86 over de aftrekbaarheid van bepaalde beroepskosten","b0329f57-05dd-4e13-b394-68480dd43b47","circulaire-2022-c-86-over-de-aftrekbaarheid-van-bepaalde-beroepskosten",{"_10":4003,"_7":4004,"_34":35,"_13":4005},"Circulaire 2022/C/77 over de prestatiepremies van sportbeoefenaars","8c9abb77-2884-4fce-8380-cc3c43f952fa","circulaire-2022-c-77-over-de-prestatiepremies-van-sportbeoefenaars",{"_10":4007,"_7":4008,"_34":35,"_13":4009},"Circulaire 2022/C/75 over de bedrijfsvoorheffing verschuldigd op de bezoldigingen voor studentenarbeid","44d63bd7-fa1b-4bca-9845-47c08be438fa","circulaire-2022-c-75-over-de-bedrijfsvoorheffing-verschuldigd-op-de-bezoldigingen-voor-studentenarbeid",{"_10":4011,"_7":4012,"_34":35,"_13":4013},"Circulaire 2022/C/110 betreffende actieve veredeling","ca92c9f9-d507-4c44-b0dd-65587f618d26","circulaire-2022-c-110-betreffende-actieve-veredeling",{"_10":4015,"_7":4016,"_34":35,"_13":4017},"Circulaire 2022/C/79 - Addendum aan de circulaire 2022/C/33 over de berekening van de 80 %-grens","0e8e17f5-fe19-49f9-ac77-6e307e9989a8","circulaire-2022-c-79-addendum-aan-de-circulaire-2022-c-33-over-de-berekening-van-de-80-grens",{"_10":4019,"_7":4020,"_34":35,"_13":4021},"Circulaire 2022/C/62 over de verantwoording van vergoedingen tot terugbetaling van eigen kosten van de werkgever","8c639e4c-8bb5-425c-95dd-300329918f65","circulaire-2022-c-62-over-de-verantwoording-van-vergoedingen-tot-terugbetaling-van-eigen-kosten-van-de-werkgever",{"_10":4023,"_7":4024,"_34":35,"_13":4025},"Circulaire 2022/C/60 over de niet-aftrekbaarheid van regularisatieheffingen en minnelijke schikkingen","a8a19a64-af6e-4933-9196-34f36685fa57","circulaire-2022-c-60-over-de-niet-aftrekbaarheid-van-regularisatieheffingen-en-minnelijke-schikkingen",{"_10":4027,"_7":4028,"_34":35,"_13":4029},"Circulaire 2022/C/71 over de belastbaarstelling van vervangingsinkomsten van meewerkende echtgenoten","4f03b9e1-9850-49f5-a2d5-5c963abb8fa2","circulaire-2022-c-71-over-de-belastbaarstelling-van-vervangingsinkomsten-van-meewerkende-echtgenoten",{"_10":4031,"_7":4032,"_34":35,"_13":4033},"Circulaire 2022/C/66 betreffende het btw-regime van toepassing op dienstencheques","140a97e4-2296-4a73-9c0c-13132497c8bb","circulaire-2022-c-66-betreffende-het-btw-regime-van-toepassing-op-dienstencheques",{"_10":4035,"_7":4036,"_34":35,"_13":4037},"Circulaire 2022/C/53 over de belastingvermindering tax shelter voor startende vennootschappen (start-ups) of groeibedrijven (scale-ups) – Verdubbeling van het maximumbedrag dat de vennootschappen mogen ontvangen","3ad8dae4-bb45-4756-8ad0-6c21f40ce200","circulaire-2022-c-53-over-de-belastingvermindering-tax-shelter-voor-startende-vennootschappen-start-ups-of-groeibedrijven-scale-ups-verdubbeling-van-het-maximumbedrag-dat-de-vennootschappen-mogen-ontvangen",{"_10":4039,"_7":4040,"_34":35,"_13":4041},"Circulaire 2022/C/49 betreffende de richtsnoeren van het 118de btw-comité inzake de regeling voorraad op afroep","0829d46f-5409-4708-a299-30a7da3fa222","circulaire-2022-c-49-betreffende-de-richtsnoeren-van-het-118de-btw-comite-inzake-de-regeling-voorraad-op-afroep",{"_10":4043,"_7":4044,"_34":35,"_13":4045},"Circulaire 2022/C/37 over de fiscale vrijstelling van de relance-uren","1b913026-cd95-4d9d-b0b3-9b17214b09cf","circulaire-2022-c-37-over-de-fiscale-vrijstelling-van-de-relance-uren",{"_10":4047,"_7":4048,"_34":35,"_13":4049},"Circulaire 2022/C/56 over wettelijke en eventuele extrawettelijke uitkeringen ingevolge tijdelijke werkloosheid","78998247-6962-4fd2-9a5c-fe89581bf944","circulaire-2022-c-56-over-wettelijke-en-eventuele-extrawettelijke-uitkeringen-ingevolge-tijdelijke-werkloosheid",{"_10":4051,"_7":4052,"_34":35,"_13":4053},"Circulaire 2022/C/46 betreffende de samenwerkingsverbanden tussen zorginstellingen","58e5ff28-bbff-482a-9aa4-5dddf1fda481","circulaire-2022-c-46-betreffende-de-samenwerkingsverbanden-tussen-zorginstellingen",{"_10":4055,"_7":4056,"_34":35,"_13":4057},"Circulaire 2022/C/50 over de belastingvoordelen voor de hypothecaire leningen in het Brussels Hoofdstedelijk Gewest","90386a29-4965-48cb-849d-e07ff75ab198","circulaire-2022-c-50-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-brussels-hoofdstedelijk-gewest",{"_10":4059,"_7":4060,"_34":35,"_13":4061},"Circulaire 2022/C/52 over de belastingvoordelen voor de hypothecaire leningen in het Waals Gewest","de54b248-7ee3-4d58-b205-05e984496e4d","circulaire-2022-c-52-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-waals-gewest",{"_10":4063,"_7":4064,"_34":35,"_13":4065},"Circulaire 2022/C/42 over de verlaagde aanslagvoet van de RV op dividenden van 'VVPRbis' aandelen","cdb7f517-50dd-48c6-96b6-c3102fa54b08","circulaire-2022-c-42-over-de-verlaagde-aanslagvoet-van-de-rv-op-dividenden-van-vvprbis-aandelen",{"_10":4067,"_7":4068,"_34":35,"_13":4069},"Circulaire 2022/C/39 betreffende het toepasselijk btw-tarief op de levering van fietsen","843350f0-844e-49ac-a71d-3420c5227324","circulaire-2022-c-39-betreffende-het-toepasselijk-btw-tarief-op-de-levering-van-fietsen",{"_10":4071,"_7":4072,"_34":35,"_13":4073},"Circulaire 2022/C/48 betreffende het tijdelijk verlaagd btw-tarief voor de levering van elektriciteit, voor de levering van aardgas en warmte via warmtenetten en de maandelijkse teruggaaf inzake btw","7ac7d57c-c430-4399-90b3-875fe35cea33","circulaire-2022-c-48-betreffende-het-tijdelijk-verlaagd-btw-tarief-voor-de-levering-van-elektriciteit-voor-de-levering-van-aardgas-en-warmte-via-warmtenetten-en-de-maandelijkse-teruggaaf-inzake-btw",{"_10":4075,"_7":4076,"_34":35,"_13":4077},"Circulaire 2017/C/76 betreffende het pandregister","305640ea-95c6-4cc3-943d-53ea72150677","circulaire-2017-c-76-betreffende-het-pandregister",{"_10":4079,"_7":4080,"_34":35,"_13":4081},"Circulaire 2022/C/32 betreffende de Verificatie (opgeheven)","a8af27d5-ead6-4102-92a8-2204236a2ae0","circulaire-2022-c-32-betreffende-de-verificatie-opgeheven",{"_10":4083,"_7":4084,"_34":35,"_13":4085},"Circulaire 2022/C/33 over de vaststelling van het wettelijke rustpensioen in het kader van de aanvullende pensioenen voor bedrijfsleiders die aan het sociaal statuut van de zelfstandigen onderworpen zijn","7b6a575f-db9c-4543-a77b-8d38d3ae7454","circulaire-2022-c-33-over-de-vaststelling-van-het-wettelijke-rustpensioen-in-het-kader-van-de-aanvullende-pensioenen-voor-bedrijfsleiders-die-aan-het-sociaal-statuut-van-de-zelfstandigen-onderworpen-zijn",{"_10":4087,"_7":4088,"_34":35,"_13":4089},"Circulaire 2022/C/30 betreffende munten die als verzamelobject worden beschouwd zoals bedoeld in artikel 44, § 3, 9°, van het Btw-Wetboek","1640a126-2b07-4df4-85b7-c45f63aa9d96","circulaire-2022-c-30-betreffende-munten-die-als-verzamelobject-worden-beschouwd-zoals-bedoeld-in-artikel-44-3-9-van-het-btw-wetboek",{"_10":4091,"_7":4092,"_34":35,"_13":4093},"Circulaire 2022/C/26 betreffende de btw-vrijstelling voor vervoerdiensten die rechtstreeks verband houden met een uitvoer van goederen (Addendum bij de circulaire 2021/C/96 van 27.10.2021)","ab863ead-24b6-4424-8ac6-f902f4f3eccd","circulaire-2022-c-26-betreffende-de-btw-vrijstelling-voor-vervoerdiensten-die-rechtstreeks-verband-houden-met-een-uitvoer-van-goederen-addendum-bij-de-circulaire-2021-c-96-van-27-10-2021",{"_10":4095,"_7":4096,"_34":35,"_13":4097},"Circulaire 2022/C/23 over de looptijdverlenging van hypothecaire leningen in het kader van de COVID-19-pandemie – Waals Gewest","1c9da3c0-5dfa-47ab-a487-35c28ccb8323","circulaire-2022-c-23-over-de-looptijdverlenging-van-hypothecaire-leningen-in-het-kader-van-de-covid-19-pandemie-waals-gewest",{"_10":4099,"_7":4100,"_34":35,"_13":4101},"Circulaire 2022/C/35 betreffende het tijdelijk verlaagd btw-tarief voor de levering van elektriciteit en de maandelijkse teruggaaf btw","193f779c-856d-476e-8c47-457008afb29c","circulaire-2022-c-35-betreffende-het-tijdelijk-verlaagd-btw-tarief-voor-de-levering-van-elektriciteit-en-de-maandelijkse-teruggaaf-btw",{"_10":4103,"_7":4104,"_34":35,"_13":4105},"Circulaire 2022/C/21 betreffende het grensoverschrijdend verkeer van liquide middelen","6bbc5ff2-b176-40e3-bcaa-78a658add7a3","circulaire-2022-c-21-betreffende-het-grensoverschrijdend-verkeer-van-liquide-middelen",{"_10":4107,"_7":4108,"_34":35,"_13":4109},"Circulaire 2022/C/16 betreffende de hervorming van de rolrechten","b0534532-0ee4-4a19-a264-90c1b740d34c","circulaire-2022-c-16-betreffende-de-hervorming-van-de-rolrechten",{"_10":4111,"_7":4112,"_34":35,"_13":4113},"Circulaire 2022/C/6 over de wederopbouwreserve","b513cf17-cba9-4608-8803-add9928572ee","circulaire-2022-c-6-over-de-wederopbouwreserve",{"_10":4115,"_7":4116,"_34":35,"_13":4117},"Circulaire 2022/C/1 betreffende de accijnstarieven voor gefabriceerde tabak sedert 1 januari 2002 (Opgeheven)","cd74285f-e5e8-431d-b709-813acd1d9de2","circulaire-2022-c-1-betreffende-de-accijnstarieven-voor-gefabriceerde-tabak-sedert-1-januari-2002-opgeheven",{"_10":4119,"_7":4120,"_34":35,"_13":4121},"Circulaire 2021/C/92 betreffende de intracommunautaire overbrenging van materialen door een aannemer die een werk in onroerende staat verricht en gebruik maakt van de One-Stop-Shop unie-regeling","788c8c0b-ef5e-4f2e-a98b-6c78389b41f0","circulaire-2021-c-92-betreffende-de-intracommunautaire-overbrenging-van-materialen-door-een-aannemer-die-een-werk-in-onroerende-staat-verricht-en-gebruik-maakt-van-de-one-stop-shop-unie-regeling",{"_10":4123,"_7":4124,"_34":35,"_13":4125},"Circulaire 2022/C/27 over de eenmalige premie toegekend aan bepaalde begunstigden van een COVID-19-overbruggingsrecht","0890a802-d645-4cb9-a783-e30814815b0b","circulaire-2022-c-27-over-de-eenmalige-premie-toegekend-aan-bepaalde-begunstigden-van-een-covid-19-overbruggingsrecht",{"_10":4127,"_7":4128,"_34":35,"_13":4129},"Circulaire 2022/C/22 over de kwalificatie van 'beschermd werk' door de wetgeving betreffende het auteursrecht en de naburige rechten","a876a0d7-dc31-494b-879d-5053837ace4f","circulaire-2022-c-22-over-de-kwalificatie-van-beschermd-werk-door-de-wetgeving-betreffende-het-auteursrecht-en-de-naburige-rechten",{"_10":4131,"_7":4132,"_34":35,"_13":4133},"Circulaire 2022/C/8 betreffende de vrijstelling van interesten van bepaalde leningen afgesloten via een crowdfundingplatform","0b0a7421-0368-4292-a4fe-8e377cfa8b5f","circulaire-2022-c-8-betreffende-de-vrijstelling-van-interesten-van-bepaalde-leningen-afgesloten-via-een-crowdfundingplatform",{"_10":4135,"_7":4136,"_34":35,"_13":4137},"Circulaire 2022/C/11 over het belastingstelsel van de vergoedingen voor vrijwilligerswerk","a9e93a13-1b66-478f-b09d-5c1fcb1995fa","circulaire-2022-c-11-over-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk",{"_10":4139,"_7":4140,"_34":35,"_13":4141},"Circulaire 2022/C/10 over de aftrekbeperking van autokosten","2ea0c0bd-e0dd-4d32-b0e2-a874978f3a1d","circulaire-2022-c-10-over-de-aftrekbeperking-van-autokosten",{"_10":4143,"_7":4144,"_34":35,"_13":4145},"Circulaire 2022/C/5 over de gemiddelde referentiewisselkoersen van enkele belangrijke munteenheden in euro","dac5f814-645d-45af-85fa-0ae763e3758c","circulaire-2022-c-5-over-de-gemiddelde-referentiewisselkoersen-van-enkele-belangrijke-munteenheden-in-euro",{"_10":4147,"_7":4148,"_34":35,"_13":4149},"Circulaire 2022/C/15 over de belastingvermindering voor kinderoppas","8d2414c3-bb3c-46ec-9421-a6baee40b0f9","circulaire-2022-c-15-over-de-belastingvermindering-voor-kinderoppas",{"_10":4151,"_7":4152,"_34":35,"_13":4153},"Circulaire 2022/C/13 betreffende de vereenvoudigde douaneaangifte (opgeheven)","21e368e4-aaf2-4815-999e-522422c9f818","circulaire-2022-c-13-betreffende-de-vereenvoudigde-douaneaangifte-opgeheven",{"_10":4155,"_7":4156,"_34":35,"_13":4157},"Circulaire 2022/C/4 over de toeslag op de belastingvrije som voor het jaar van huwelijk of verklaring van wettelijke samenwoning","75763de6-04b6-4715-9970-a0b613833d4e","circulaire-2022-c-4-over-de-toeslag-op-de-belastingvrije-som-voor-het-jaar-van-huwelijk-of-verklaring-van-wettelijke-samenwoning",{"_10":4159,"_7":4160,"_34":35,"_13":4161},"Circulaire 2021/C/108 met commentaar op het vernietigingsarrest van het Grondwettelijk Hof van 10 juni 2021 en de gevolgen daarvan inzake de rolrechten – FAQ","d1fc884c-8e65-41fa-aafd-7738fa026e5f","circulaire-2021-c-108-met-commentaar-op-het-vernietigingsarrest-van-het-grondwettelijk-hof-van-10-juni-2021-en-de-gevolgen-daarvan-inzake-de-rolrechten-faq",{"_10":4163,"_7":4164,"_34":35,"_13":4165},"Circulaire 2021/C/115 over fiscale vergroening van de mobiliteit","0f0f25d2-4bdd-42b3-914e-57883a218f6e","circulaire-2021-c-115-over-fiscale-vergroening-van-de-mobiliteit",{"_10":4167,"_7":4168,"_34":35,"_13":4169},"Circulaire 2022/C/3 betreffende het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen","25aa3c34-6113-4c1f-9a23-a4e60f9ec15b","circulaire-2022-c-3-betreffende-het-wetboek-van-de-minnelijke-en-gedwongen-invordering-van-fiscale-en-niet-fiscale-schuldvorderingen",{"_10":4171,"_7":4172,"_34":35,"_13":4173},"Circulaire 2021/C/110 betreffende de invoer van voorwerpen van opvoedkundige, wetenschappelijke of culturele aard; wetenschappelijke instrumenten en apparaten","1e35a384-68ef-49cf-994d-47b5e95dcf79","circulaire-2021-c-110-betreffende-de-invoer-van-voorwerpen-van-opvoedkundige-wetenschappelijke-of-culturele-aard-wetenschappelijke-instrumenten-en-apparaten",{"_10":4175,"_7":4176,"_34":35,"_13":4177},"Circulaire 2021/C/101 betreffende de btw-vrijstelling voor vervoerdiensten die rechtstreeks verband houden met een uitvoer van goederen","16787f0e-e631-4ff7-9379-975291be9052","circulaire-2021-c-101-betreffende-de-btw-vrijstelling-voor-vervoerdiensten-die-rechtstreeks-verband-houden-met-een-uitvoer-van-goederen",{"_10":4179,"_7":4180,"_34":35,"_13":4181},"Circulaire 2021/C/102 over de bijkomende belastingvermindering voor pensioenen – arrest Grondwettelijk Hof","d113f1ac-c829-43bd-ba9a-f39e4c0d476e","circulaire-2021-c-102-over-de-bijkomende-belastingvermindering-voor-pensioenen-arrest-grondwettelijk-hof",{"_10":4183,"_7":4184,"_34":35,"_13":4185},"Circulaire 2021/C/109 over tariefcontingenten “eerst komt, eerst maalt”","8620642c-8423-4f01-a886-93de8c81f85e","circulaire-2021-c-109-over-tariefcontingenten-eerst-komt-eerst-maalt",{"_10":4187,"_7":4188,"_34":35,"_13":4189},"Circulaire 2021/C/98 over de vergoedingen toegekend door het Schadeloosstellingsfonds voor vrijwilligers COVID-19-slachtoffers","0f559989-9774-4e74-8013-d9a3acfa9e2e","circulaire-2021-c-98-over-de-vergoedingen-toegekend-door-het-schadeloosstellingsfonds-voor-vrijwilligers-covid-19-slachtoffers",{"_10":4191,"_7":4192,"_34":35,"_13":4193},"Circulaire 2021/C/95 betreffende de Definitieve vrijstellingen – Zendingen met een te verwaarlozen waarde – Kleine zendingen","dea8d500-f584-4cde-a044-e0d1fdf0d5a0","circulaire-2021-c-95-betreffende-de-definitieve-vrijstellingen-zendingen-met-een-te-verwaarlozen-waarde-kleine-zendingen",{"_10":4195,"_7":4196,"_34":35,"_13":4197},"Circulaire 2021/C/53 over de fiscale behandeling van 'negatieve interesten'","7d287a01-48b3-4353-ba53-fe2b46d4b7b8","circulaire-2021-c-53-over-de-fiscale-behandeling-van-negatieve-interesten",{"_10":4199,"_7":4200,"_34":35,"_13":4201},"Circulaire 2021/C/79 betreffende de verlenging van de verlaging van de interesten inzake btw in het kader van de tijdelijke ondersteuningsmaatregelen ten gevolge van de COVID-19-pandemie","9264a9ac-c657-48c2-8fe4-ae4e789d5375","circulaire-2021-c-79-betreffende-de-verlenging-van-de-verlaging-van-de-interesten-inzake-btw-in-het-kader-van-de-tijdelijke-ondersteuningsmaatregelen-ten-gevolge-van-de-covid-19-pandemie",{"_10":4203,"_7":4204,"_34":35,"_13":4205},"Circulaire 2021/C/84 over het belastingstelsel van de vergoedingen voor vrijwilligerswerk. Tijdelijke maatregelen in het kader van de COVID-19-pandemie","1439b7f7-e347-44b5-8cd4-99cdf77675fd","circulaire-2021-c-84-over-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk-tijdelijke-maatregelen-in-het-kader-van-de-covid-19-pandemie",{"_10":4207,"_7":4208,"_34":35,"_13":4209},"Circulaire 2021/C/81 betreffende de wijzigingen aangebracht aan het Btw-Wetboek en aan het koninklijk besluit nr. 20 door de wet van 27.06.2021 houdende diverse bepalingen inzake belasting over de toegevoegde waarde","f0f0ec52-bd34-4fd1-9ac9-8d83c52f5be5","circulaire-2021-c-81-betreffende-de-wijzigingen-aangebracht-aan-het-btw-wetboek-en-aan-het-koninklijk-besluit-nr-20-door-de-wet-van-27-06-2021-houdende-diverse-bepalingen-inzake-belasting-over-de-toegevoegde-waarde",{"_10":4211,"_7":4212,"_34":35,"_13":4213},"Circulaire 2021/C/77 over de belastingvoordelen voor de hypothecaire leningen in het Vlaams Gewest","88e71df3-fcb6-4a69-a41c-6eb6ed4d8fc9","circulaire-2021-c-77-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-vlaams-gewest",{"_10":4215,"_7":4216,"_34":35,"_13":4217},"Circulaire 2021/C/71 over de vergoedingen toegekend aan het medisch personeel in de vaccinatiecentra","beb1c158-32fe-4073-b465-48c4e8bb00ff","circulaire-2021-c-71-over-de-vergoedingen-toegekend-aan-het-medisch-personeel-in-de-vaccinatiecentra",{"_10":4219,"_7":4220,"_34":35,"_13":4221},"Circulaire 2021/C/69 over het maximumbedrag van de bezoldigingen van jonge sportbeoefenaars","6f693df9-c7ec-45bf-a70e-341e28bd9c29","circulaire-2021-c-69-over-het-maximumbedrag-van-de-bezoldigingen-van-jonge-sportbeoefenaars",{"_10":4223,"_7":4224,"_34":35,"_13":4225},"Circulaire 2021/C/76 over de belastingvoordelen voor de hypothecaire leningen in het Waals Gewest","cb171c68-f80e-48f3-a1df-5e4303c32b48","circulaire-2021-c-76-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-waals-gewest",{"_10":4227,"_7":4228,"_34":35,"_13":4229},"Circulaire 2017/C/36 betreffende handelingen van verzekering en herverzekering","83e0ef92-e41c-46c3-b798-005ec178aad4","circulaire-2017-c-36-betreffende-handelingen-van-verzekering-en-herverzekering",{"_10":4231,"_7":4232,"_34":35,"_13":4233},"Circulaire 2021/C/63 over de belastingvermindering voor kinderoppas","a1970911-83d1-4897-b874-106e15b13a2d","circulaire-2021-c-63-over-de-belastingvermindering-voor-kinderoppas",{"_10":4235,"_7":4236,"_34":35,"_13":4237},"Circulaire 2021/C/62 over tussenkomsten van de werkgever voor thuiswerk","e1e7cd6f-f897-4b17-b619-a2a13ff8e037","circulaire-2021-c-62-over-tussenkomsten-van-de-werkgever-voor-thuiswerk",{"_10":4239,"_7":4240,"_34":35,"_13":4241},"Circulaire 2021/C/56 met betrekking tot de belasting van inkomsten van bepaalde instellingen voor collectieve belegging van het type 'obligaties' in het geval van dakfondsen","b343b48d-6a57-4a16-afc7-71150cd96322","circulaire-2021-c-56-met-betrekking-tot-de-belasting-van-inkomsten-van-bepaalde-instellingen-voor-collectieve-belegging-van-het-type-obligaties-in-het-geval-van-dakfondsen",{"_10":4243,"_7":4244,"_34":35,"_13":4245},"Circulaire 2021/C/70 over de belastingvermindering tax shelter 'COVID-19' voor ondernemingen die hun omzet sterk hebben zien dalen","b4e7ea49-abc8-4d4a-995d-7b9f9af993bf","circulaire-2021-c-70-over-de-belastingvermindering-tax-shelter-covid-19-voor-ondernemingen-die-hun-omzet-sterk-hebben-zien-dalen",{"_10":4247,"_7":4248,"_34":35,"_13":4249},"Circulaire 2021/C/67 over de vrijstelling voor sociaal passief ingevolge het eenheidsstatuut tussen arbeiders en bedienden","77c95085-d7e5-46e1-8541-0b67633ddd53","circulaire-2021-c-67-over-de-vrijstelling-voor-sociaal-passief-ingevolge-het-eenheidsstatuut-tussen-arbeiders-en-bedienden",{"_10":4251,"_7":4252,"_34":35,"_13":4253},"Circulaire 2021/C/65 over de fiscale behandeling van 'negatieve interesten'","7ca8b6bb-368b-4997-8bbd-79a454a49647","circulaire-2021-c-65-over-de-fiscale-behandeling-van-negatieve-interesten",{"_10":4255,"_7":4256,"_34":35,"_13":4257},"Circulaire 2021/C/61 over de wijzigingen in de aangifte in de personenbelasting van aanslagjaar 2021","be5d59e7-53b1-4b7b-8e15-b59bb8b49cfd","circulaire-2021-c-61-over-de-wijzigingen-in-de-aangifte-in-de-personenbelasting-van-aanslagjaar-2021",{"_10":4259,"_7":4260,"_34":35,"_13":4261},"Circulaire 2022/C/29 betreffende energieproducten en elektriciteit (Opgeheven)","8c57320d-591e-4c9a-bd66-8aa606c30482","circulaire-2022-c-29-betreffende-energieproducten-en-elektriciteit-opgeheven",{"_10":4263,"_7":4264,"_34":35,"_13":4265},"Circulaire 2021/C/59 betreffende het besluit van de Waalse Regering van bijzondere machten nr. 69 van 16.12.2020, het Waals D. van 14.05.2021, de wetten van 20.12.2020 en 02.04.2021 inzake successierechten, registratierechten en het recht op geschriften","9af1030c-e34c-4c55-aaf2-8cf7cedd0470","circulaire-2021-c-59-betreffende-het-besluit-van-de-waalse-regering-van-bijzondere-machten-nr-69-van-16-12-2020-het-waals-d-van-14-05-2021-de-wetten-van-20-12-2020-en-02-04-2021-inzake-successierechten-registratierechten-en-het-recht-op-geschriften",{"_10":4267,"_7":4268,"_34":35,"_13":4269},"Circulaire 2021/C/55 - Addendum aan de circulaire 2020/C/153 over de berekening van de 80 %-grens","5d91cec1-3938-43bc-bd88-a52f8dbd42d8","circulaire-2021-c-55-addendum-aan-de-circulaire-2020-c-153-over-de-berekening-van-de-80-grens",{"_10":4271,"_7":4272,"_34":35,"_13":4273},"Circulaire 2019/C/14 - Addendum bij de circulaire 2017/C/56 betreffende de aanvullende rapporteringsverplichtingen inzake verrekenprijzen","d747344b-6161-489d-93d6-0377665ea5f9","circulaire-2019-c-14-addendum-bij-de-circulaire-2017-c-56-betreffende-de-aanvullende-rapporteringsverplichtingen-inzake-verrekenprijzen",{"_10":4275,"_7":4276,"_34":35,"_13":4277},"Circulaire 2021/C/58 betreffende de invoer en uitvoer van zendingen met een geringe waarde in het kader van e-commerce (Opgeheven)","1c8e2e1b-89b9-408c-8154-d0bd53bb7bf2","circulaire-2021-c-58-betreffende-de-invoer-en-uitvoer-van-zendingen-met-een-geringe-waarde-in-het-kader-van-e-commerce-opgeheven",{"_10":4279,"_7":4280,"_34":35,"_13":4281},"Circulaire 2021/C/50 over de COVID-19 maatregelen voor de betaling van sociale bijdragen van zelfstandigen","eeb4dd00-4b24-4cfa-b7ea-ac5d9501ef5b","circulaire-2021-c-50-over-de-covid-19-maatregelen-voor-de-betaling-van-sociale-bijdragen-van-zelfstandigen",{"_10":4283,"_7":4284,"_34":35,"_13":4285},"Circulaire 2021/C/54 over het belastingvoordeel voor de kwijtschelding van huur","cc466ef9-2caa-420c-a3a1-7d27516b0053","circulaire-2021-c-54-over-het-belastingvoordeel-voor-de-kwijtschelding-van-huur",{"_10":4287,"_7":4288,"_34":35,"_13":4289},"Circulaire 2021/C/49 - FAQ betreffende het forfaitair gedeelte van de buitenlandse belasting (FBB) en dividenden van Franse oorsprong","6b1b4417-54d7-4878-878d-304de2bad5cb","circulaire-2021-c-49-faq-betreffende-het-forfaitair-gedeelte-van-de-buitenlandse-belasting-fbb-en-dividenden-van-franse-oorsprong",{"_10":4291,"_7":4292,"_34":35,"_13":4293},"Circulaire 2021/C/44 – FAQ betreffende de deeleconomie","d54190d4-916d-4576-8c77-5c0bf096f047","circulaire-2021-c-44-faq-betreffende-de-deeleconomie",{"_10":4295,"_7":4296,"_34":35,"_13":4297},"Circulaire 2021/C/46 over het belastingstelsel van de vergoedingen voor vrijwilligerswerk. Tijdelijke maatregelen in het kader van de COVID-19-pandemie","4cdf5820-ecfd-4e05-95c1-bb60712ee9f0","circulaire-2021-c-46-over-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk-tijdelijke-maatregelen-in-het-kader-van-de-covid-19-pandemie",{"_10":4299,"_7":4300,"_34":35,"_13":4301},"Circulaire 2021/C/48 over de vrijstelling van doorstorting van de bedrijfsvoorheffing voor de opleiding van werknemers","75d5bffc-c475-4bb4-9ebf-bed4a14b4c92","circulaire-2021-c-48-over-de-vrijstelling-van-doorstorting-van-de-bedrijfsvoorheffing-voor-de-opleiding-van-werknemers",{"_10":4303,"_7":4304,"_34":35,"_13":4305},"Circulaire 2017/C/37 betreffende het fiscaal statuut van asielzoekers","7e433098-0e28-408f-9438-5d364390a78b","circulaire-2017-c-37-betreffende-het-fiscaal-statuut-van-asielzoekers",{"_10":4307,"_7":4308,"_34":35,"_13":4309},"Circulaire 2021/C/41 met betrekking tot de verlaging van de minimumbedragen opgenomen in artikel 8^1, van het koninklijk besluit nr. 4 van 29.12.1969 met betrekking tot de teruggaven inzake belasting over de toegevoegde waarde","d74ecf65-568d-4990-8284-3fd2c2b6a003","circulaire-2021-c-41-met-betrekking-tot-de-verlaging-van-de-minimumbedragen-opgenomen-in-artikel-8-1-van-het-koninklijk-besluit-nr-4-van-29-12-1969-met-betrekking-tot-de-teruggaven-inzake-belasting-over-de-toegevoegde-waarde",{"_10":4311,"_7":4312,"_34":35,"_13":4313},"Circulaire 2021/C/43 - Tweede addendum aan de circulaire 2019/C/50 over de toepassing van de antimisbruikbepalingen bij de inwerkingtreding van de wet van 25.12.2017","2d11b09b-e173-45b8-86d0-ce2b4ba4e108","circulaire-2021-c-43-tweede-addendum-aan-de-circulaire-2019-c-50-over-de-toepassing-van-de-antimisbruikbepalingen-bij-de-inwerkingtreding-van-de-wet-van-25-12-2017",{"_10":4315,"_7":4316,"_34":35,"_13":4317},"Circulaire 2017/C/33 betreffende indexering van sommige bedragen inzake de verkeersbelasting","cd85b511-3980-4ee9-8735-eada4e78d7d0","circulaire-2017-c-33-betreffende-indexering-van-sommige-bedragen-inzake-de-verkeersbelasting",{"_10":4319,"_7":4320,"_34":35,"_13":4321},"Circulaire 2017/C/25 betreffende het BTW-tarief dat van toepassing is op werken in onroerende staat met betrekking tot groendaken en –gevels","f235a45b-8d6f-4226-abd1-65a5513909fc","circulaire-2017-c-25-betreffende-het-btw-tarief-dat-van-toepassing-is-op-werken-in-onroerende-staat-met-betrekking-tot-groendaken-en-gevels",{"_10":4323,"_7":4324,"_34":35,"_13":4325},"Circulaire 2017/C/22 betreffende de wijzigingen aan de belastingverminderingen voor belastingplichtigen gelokaliseerd in het Brussels Hoofdstedelijk Gewest","adbd434d-1ad0-49cf-b7ab-b15ee1411bf3","circulaire-2017-c-22-betreffende-de-wijzigingen-aan-de-belastingverminderingen-voor-belastingplichtigen-gelokaliseerd-in-het-brussels-hoofdstedelijk-gewest",{"_10":4327,"_7":4328,"_34":35,"_13":4329},"Circulaire 2017/C/19 betreffende het Waals begrotingsdecreet van 21 december 2016 inzake successierechten","3be4f539-40f7-4638-ba23-1b0fa71a3c4f","circulaire-2017-c-19-betreffende-het-waals-begrotingsdecreet-van-21-december-2016-inzake-successierechten",{"_10":4331,"_7":4332,"_34":35,"_13":4333},"24.03.2017 - Omzendbrief BB2017/1 - Vrijstellen van registratierechten door verklaringen van openbaar nut ten behoeve van de Intergemeentelijke samenwerkingsverbanden met rechtspersoonlijkheid - Administratieve vereenvoudiging","fd6e6066-d0c9-4205-bc5f-96fd508553a7","24-03-2017-omzendbrief-bb2017-1-vrijstellen-van-registratierechten-door-verklaringen-van-openbaar-nut-ten-behoeve-van-de-intergemeentelijke-samenwerkingsverbanden-met-rechtspersoonlijkheid-administratieve-vereenvoudiging",{"_10":4335,"_7":4336,"_34":35,"_13":4337},"Circulaire 2020/C/149 over de bijdragen en premies inzake aanvullende pensioenen in het kader van de crisis door COVID-19","fae58c9b-7138-427a-b878-5c85c960b859","circulaire-2020-c-149-over-de-bijdragen-en-premies-inzake-aanvullende-pensioenen-in-het-kader-van-de-crisis-door-covid-19",{"_10":4339,"_7":4340,"_34":35,"_13":4341},"Circulaire 2017/C/18 betreffende het Waals begrotingsdecreet van 21 december 2016 inzake registratierechten","848b5761-5a29-47ee-831e-4a0ab06ea113","circulaire-2017-c-18-betreffende-het-waals-begrotingsdecreet-van-21-december-2016-inzake-registratierechten",{"_10":4343,"_7":4344,"_34":35,"_13":4345},"Circulaire 2017/C/28 betreffende de douane-entrepots (ingetrokken)","51672450-90af-4266-b543-c0767db156c1","circulaire-2017-c-28-betreffende-de-douane-entrepots-ingetrokken",{"_10":4347,"_7":4348,"_34":35,"_13":4349},"Circulaire 2020/C/136 over het verstrekken voor liefdadigheidsdoeleinden van voedingsmiddelen en levensnoodzakelijke niet-voedingsmiddelen","b59d23ca-e06f-4210-aa98-713afe78437a","circulaire-2020-c-136-over-het-verstrekken-voor-liefdadigheidsdoeleinden-van-voedingsmiddelen-en-levensnoodzakelijke-niet-voedingsmiddelen",{"_10":4351,"_7":4352,"_34":35,"_13":4353},"Circulaire 2020/C/129 over de wijzigingen in de aangifte in de belasting van niet-inwoners (natuurlijke personen) van aanslagjaar 2020","65f242e6-d8e1-450c-8b4d-2c1a712ab8e4","circulaire-2020-c-129-over-de-wijzigingen-in-de-aangifte-in-de-belasting-van-niet-inwoners-natuurlijke-personen-van-aanslagjaar-2020",{"_10":4355,"_7":4356,"_34":35,"_13":4357},"Circulaire 2020/C/142 betreffende de niet-preferentiële of economische oorsprong van goederen bij invoer","d9e29378-ab4a-4f6c-9c25-cac55e6f79bb","circulaire-2020-c-142-betreffende-de-niet-preferentiele-of-economische-oorsprong-van-goederen-bij-invoer",{"_10":4359,"_7":4360,"_34":35,"_13":4361},"Circulaire 2020/C/140 over de belastingvermindering tax shelter 'COVID-19' voor ondernemingen die hun omzet sterk hebben zien dalen","ec3f2a9d-039e-4b77-9c83-a57c6cd745f9","circulaire-2020-c-140-over-de-belastingvermindering-tax-shelter-covid-19-voor-ondernemingen-die-hun-omzet-sterk-hebben-zien-dalen",{"_10":4363,"_7":4364,"_34":35,"_13":4365},"Circulaire 2020/C/141 betreffende EORI (Economic Operator’s Registration and Indentification) registratie en identificatie van marktdeelnemers (Opgeheven)","0b0bf628-a483-4db0-9654-78b9cbad629f","circulaire-2020-c-141-betreffende-eori-economic-operator-s-registration-and-indentification-registratie-en-identificatie-van-marktdeelnemers-opgeheven",{"_10":4367,"_7":4368,"_34":35,"_13":4369},"Circulaire 2020/C/144 betreffende terugbetaling en kwijtschelding","2e0d523c-10b0-4cb3-b409-aebff39c2af0","circulaire-2020-c-144-betreffende-terugbetaling-en-kwijtschelding",{"_10":4371,"_7":4372,"_34":35,"_13":4373},"Circulaire 2020/C/138 met betrekking tot administratieve aanvullende toleranties bij de circulaire 2020/C/106 inzake registratie- en successierechten in het kader van de gezondheidscrisis verbonden met COVID-19","78f3c4de-ca5e-466a-8b66-a4e50b8ff82d","circulaire-2020-c-138-met-betrekking-tot-administratieve-aanvullende-toleranties-bij-de-circulaire-2020-c-106-inzake-registratie-en-successierechten-in-het-kader-van-de-gezondheidscrisis-verbonden-met-covid-19",{"_10":4375,"_7":4376,"_34":35,"_13":4377},"Circulaire 2020/C/127 over het maximumbedrag van de bezoldigingen van jonge sportbeoefenaars","99d71ff2-516e-4a30-9cd1-dd590ef89147","circulaire-2020-c-127-over-het-maximumbedrag-van-de-bezoldigingen-van-jonge-sportbeoefenaars",{"_10":4379,"_7":4380,"_34":35,"_13":4381},"Circulaire 2020/C/122 over de vrijgestelde reserve ter versterking van de solvabiliteit en het eigen vermogen van de vennootschappen ten gevolge van de COVID-19-pandemie","c7de6ee5-66cf-4306-8087-926fc3c9442b","circulaire-2020-c-122-over-de-vrijgestelde-reserve-ter-versterking-van-de-solvabiliteit-en-het-eigen-vermogen-van-de-vennootschappen-ten-gevolge-van-de-covid-19-pandemie",{"_10":4383,"_7":4384,"_34":35,"_13":4385},"Circulaire 2020/C/125 betreffende douane-entrepots","69995966-d34f-455c-ab8a-c141abd5a95c","circulaire-2020-c-125-betreffende-douane-entrepots",{"_10":4387,"_7":4388,"_34":35,"_13":4389},"Circulaire 2020/C/121 betreffende btw-behandeling van vouchers","693b2379-702b-4883-a4a4-3906cf7a12e3","circulaire-2020-c-121-betreffende-btw-behandeling-van-vouchers",{"_10":4391,"_7":4392,"_34":35,"_13":4393},"Circulaire 2021/C/72 betreffende de btw-regeling voor grensoverschrijdende e-commerceactiviteiten tussen ondernemingen en consumenten (B2C relatie) - Bijgewerkt","fe15a95d-45eb-4f50-96c1-05367da98ccd","circulaire-2021-c-72-betreffende-de-btw-regeling-voor-grensoverschrijdende-e-commerceactiviteiten-tussen-ondernemingen-en-consumenten-b2c-relatie-bijgewerkt",{"_10":4395,"_7":4396,"_34":35,"_13":4397},"Circulaire 2020/C/107 over het fiscale regime van de SESAM-subsidie voor de aanwerving van niet-werkende werkzoekenden in het Waalse Gewest","e2f945e5-5ae6-4dec-b9c6-3846e3fe01fa","circulaire-2020-c-107-over-het-fiscale-regime-van-de-sesam-subsidie-voor-de-aanwerving-van-niet-werkende-werkzoekenden-in-het-waalse-gewest",{"_10":4399,"_7":4400,"_34":35,"_13":4401},"Circulaire 2020/C/119 betreffende het onbeperkt uitstel van de invordering","6f786127-79ec-45d0-b35c-b7a2c3960873","circulaire-2020-c-119-betreffende-het-onbeperkt-uitstel-van-de-invordering",{"_10":4403,"_7":4404,"_34":35,"_13":4405},"Circulaire 2020/C/118 betreffende de automatisering van de uitvoerbare titel en de harmonisering van de invorderingsregels inzake DAVO","a93f029f-3f30-402b-8016-b8a96a9324b4","circulaire-2020-c-118-betreffende-de-automatisering-van-de-uitvoerbare-titel-en-de-harmonisering-van-de-invorderingsregels-inzake-davo",{"_10":4407,"_7":4408,"_34":35,"_13":4409},"Circulaire 2020/C/111 over de belastingvermindering voor de in 2020 gedane giften","a9e90c34-c1fc-4f5b-bc85-2f30a9d42252","circulaire-2020-c-111-over-de-belastingvermindering-voor-de-in-2020-gedane-giften",{"_10":4411,"_7":4412,"_34":35,"_13":4413},"Circulaire 2020/C/83 - Addendum aan de circulaire 2019/C/50 over de toepassing van de antimisbruikbepalingen bij de inwerkingtreding van de wet van 25.12.2017","a8294c68-0f54-41f9-8093-81f0ff785280","circulaire-2020-c-83-addendum-aan-de-circulaire-2019-c-50-over-de-toepassing-van-de-antimisbruikbepalingen-bij-de-inwerkingtreding-van-de-wet-van-25-12-2017",{"_10":4415,"_7":4416,"_34":35,"_13":4417},"Circulaire 2020/C/106 met betrekking tot ondersteunende maatregelen en administratieve toleranties inzake registratie- en successierechten in het kader van de gezondheidscrisis verbonden met COVID-19","d08c9e07-e3f1-4976-a944-315e98887b18","circulaire-2020-c-106-met-betrekking-tot-ondersteunende-maatregelen-en-administratieve-toleranties-inzake-registratie-en-successierechten-in-het-kader-van-de-gezondheidscrisis-verbonden-met-covid-19",{"_10":4419,"_7":4420,"_34":35,"_13":4421},"Circulaire 2020/C/103 over de tijdelijke vrijstelling van doorstorting van de bedrijfsvoorheffing omwille van COVID-19-pandemie–invoering van een specifieke maatregel voor werkgevers die gebruik hebben gemaakt van het stelsel van tijdelijke werkloosheid","04f908fa-1f4d-4f5e-9dc2-903de45902a6","circulaire-2020-c-103-over-de-tijdelijke-vrijstelling-van-doorstorting-van-de-bedrijfsvoorheffing-omwille-van-covid-19-pandemie-invoering-van-een-specifieke-maatregel-voor-werkgevers-die-gebruik-hebben-gemaakt-van-het-stelsel-van-tijdelijke-werkloosheid",{"_10":4423,"_7":4424,"_34":35,"_13":4425},"Circulaire 2020/C/108 betreffende de wet van 28.04.2019 en van 11.06.2020 en het koninklijk besluit van 22.06.2020 inzake de registratie van onderhandse huurcontracten","2be48f00-e6cf-43fb-95f6-335a5ace8f48","circulaire-2020-c-108-betreffende-de-wet-van-28-04-2019-en-van-11-06-2020-en-het-koninklijk-besluit-van-22-06-2020-inzake-de-registratie-van-onderhandse-huurcontracten",{"_10":4427,"_7":4428,"_34":35,"_13":4429},"Circulaire 2020/C/79 over de invoering van een CFC-bepaling in het Belgische recht","d26da299-06d9-4046-8d16-280e80b25a9e","circulaire-2020-c-79-over-de-invoering-van-een-cfc-bepaling-in-het-belgische-recht",{"_10":4431,"_7":4432,"_34":35,"_13":4433},"Circulaire 2020/C/96 betreffende buitenlandse roerende inkomsten","38cf4e42-e40c-40e6-b39e-65c69f2ec684","circulaire-2020-c-96-betreffende-buitenlandse-roerende-inkomsten",{"_10":4435,"_7":4436,"_34":35,"_13":4437},"Circulaire 2020/C/92 over wettelijke en eventuele extrawettelijke uitkeringen ingevolge tijdelijke werkloosheid","82fd5331-a0f0-4582-9d99-60efac0833c0","circulaire-2020-c-92-over-wettelijke-en-eventuele-extrawettelijke-uitkeringen-ingevolge-tijdelijke-werkloosheid",{"_10":4439,"_7":4440,"_34":35,"_13":4441},"Circulaire 2020/C/104 over het schenken van bepaalde goederen aan bepaalde instellingen en giften in natura","9da2015b-987c-410c-aecc-353a3eaa0ec6","circulaire-2020-c-104-over-het-schenken-van-bepaalde-goederen-aan-bepaalde-instellingen-en-giften-in-natura",{"_10":4443,"_7":4444,"_34":35,"_13":4445},"Circulaire 2020/C/100 over kosten eigen aan de werkgever voor thuiswerk","cdc611b7-3528-4264-bf84-1efc032113fd","circulaire-2020-c-100-over-kosten-eigen-aan-de-werkgever-voor-thuiswerk",{"_10":4447,"_7":4448,"_34":35,"_13":4449},"Circulaire 2020/C/90 - Addendum d.d. 02.07.2020 aan de circulaire 2019/C/132 d.d. 16.12.2019","dffadfac-f388-4682-b211-a457af3900ec","circulaire-2020-c-90-addendum-d-d-02-07-2020-aan-de-circulaire-2019-c-132-d-d-16-12-2019",{"_10":4451,"_7":4452,"_34":35,"_13":4453},"Circulaire 2020/C/89 betrekking tot de wijzigingen aangebracht aan koninklijke besluiten 1, 7, 10, 24, 31, 35, 46 et 56 inzake btw door het koninklijk besluit van 07.11.2019","acbe8a3d-c901-41c2-9fc6-196a812cbf68","circulaire-2020-c-89-betrekking-tot-de-wijzigingen-aangebracht-aan-koninklijke-besluiten-1-7-10-24-31-35-46-et-56-inzake-btw-door-het-koninklijk-besluit-van-07-11-2019",{"_10":4455,"_7":4456,"_34":35,"_13":4457},"Circulaire 2020/C/94 over het belastingstelsel van de financiële uitkeringen in het kader van het crisis-overbruggingsrecht","02e76075-feb3-4d9d-ab3d-9f827b8e5750","circulaire-2020-c-94-over-het-belastingstelsel-van-de-financiele-uitkeringen-in-het-kader-van-het-crisis-overbruggingsrecht",{"_10":4459,"_7":4460,"_34":35,"_13":4461},"02.07.2020 - Circulaire 2020/C/91 betreffende de digitalisering van vignet 705","c137960b-b164-479b-a7e3-47f92db17d74","02-07-2020-circulaire-2020-c-91-betreffende-de-digitalisering-van-vignet-705",{"_10":4463,"_7":4464,"_34":35,"_13":4465},"Circulaire 2020/C/78 over de FAQ van de afschrijvingen op auto's en van de brandstofkosten","54a59021-93b5-4298-8e4c-0b724a312bae","circulaire-2020-c-78-over-de-faq-van-de-afschrijvingen-op-auto-s-en-van-de-brandstofkosten",{"_10":4467,"_7":4468,"_34":35,"_13":4469},"Circulaire 2020/C/113 betreffende het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen","d9cfe312-3d35-4ab2-804f-72f94d66968b","circulaire-2020-c-113-betreffende-het-wetboek-van-de-minnelijke-en-gedwongen-invordering-van-fiscale-en-niet-fiscale-schuldvorderingen",{"_10":4471,"_7":4472,"_34":35,"_13":4473},"25.06.2020 - Circulaire 2020/C/85 betreffende de verschillende gebieden van de Europese Unie - (Opgeheven)","ec1642fa-44cb-4eaf-8265-7063a51cd62a","25-06-2020-circulaire-2020-c-85-betreffende-de-verschillende-gebieden-van-de-europese-unie-opgeheven",{"_10":4475,"_7":4476,"_34":35,"_13":4477},"Circulaire 2018/C/9 over de douanewaarde","ccc96f93-8372-4a0a-91b7-ed05e29e2922","circulaire-2018-c-9-over-de-douanewaarde",{"_10":4479,"_7":4480,"_34":35,"_13":4481},"Circulaire 2020/C/88 FAQ betreffende BEPS13","ea99e5c1-8ab9-4ebd-8a4e-d3229a1585ef","circulaire-2020-c-88-faq-betreffende-beps13",{"_10":4483,"_7":4484,"_34":35,"_13":4485},"Circulaire 2020/C/81 betreffende FAQ COVID-19 en grensoverschrijdende arbeid","ff879986-990d-40e2-adee-2f68416388b8","circulaire-2020-c-81-betreffende-faq-covid-19-en-grensoverschrijdende-arbeid",{"_10":4487,"_7":4488,"_34":35,"_13":4489},"Circulaire 2020/C/80 betreffende het Vereenvoudigd Tarief (opgeheven)","85219312-aaaf-437b-8f40-8ee1dabd7e09","circulaire-2020-c-80-betreffende-het-vereenvoudigd-tarief-opgeheven",{"_10":4491,"_7":4492,"_34":35,"_13":4493},"Circulaire 2020/C/69 over de belastingvoordelen voor de hypothecaire leningen in het Waals Gewest","40b0f4cb-55b1-4354-8e21-3ec23b657b5b","circulaire-2020-c-69-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-waals-gewest",{"_10":4495,"_7":4496,"_34":35,"_13":4497},"Circulaire 2019/C/130 betreffende het K.B. van 18 juli 2019 tot wijziging van de K.B. van 31 maart 1936 houdende algemeen reglement van de successierechten, van 11 januari 1940 betreffende de uitvoering van het W.Reg. en van 14 september 2016..","687d8aa2-f022-44f5-a4e3-f3728edb800a","circulaire-2019-c-130-betreffende-het-k-b-van-18-juli-2019-tot-wijziging-van-de-k-b-van-31-maart-1936-houdende-algemeen-reglement-van-de-successierechten-van-11-januari-1940-betreffende-de-uitvoering-van-het-w-reg-en-van-14-september-2016",{"_10":4499,"_7":4500,"_34":35,"_13":4501},"Circulaire 2019/C/132 over de beperkingen van de fiscale aftrekken zoals bedoeld in art. 207, WIB 92","81371202-084d-44c8-8594-5528a9f02bf4","circulaire-2019-c-132-over-de-beperkingen-van-de-fiscale-aftrekken-zoals-bedoeld-in-art-207-wib-92",{"_10":4503,"_7":4504,"_34":35,"_13":4505},"Circulaire 2020/C/62 - Addendum aan de circulaire 2019/C/89 over de grandfathering regeling van de interestaftrekbeperking","3cf7b76c-bc5b-4719-86b7-910ece29dd25","circulaire-2020-c-62-addendum-aan-de-circulaire-2019-c-89-over-de-grandfathering-regeling-van-de-interestaftrekbeperking",{"_10":4507,"_7":4508,"_34":35,"_13":4509},"Circulaire 2020/C/64 over de vergoedingen van vrijwillige brandweerlieden, vrijwillige ambulanciers en vrijwilligers van de Civiele Bescherming","efb051aa-7a62-49a4-bbda-f421a484e30a","circulaire-2020-c-64-over-de-vergoedingen-van-vrijwillige-brandweerlieden-vrijwillige-ambulanciers-en-vrijwilligers-van-de-civiele-bescherming",{"_10":4511,"_7":4512,"_34":35,"_13":4513},"Circulaire 2020/C/61 over de mobiliteitsvergoeding en de gevolgen van het arrest van het Grondwettelijk Hof","4e428bcb-e5eb-414c-a51f-c53fefee58ef","circulaire-2020-c-61-over-de-mobiliteitsvergoeding-en-de-gevolgen-van-het-arrest-van-het-grondwettelijk-hof",{"_10":4515,"_7":4516,"_34":35,"_13":4517},"Circulaire 2020/C/63 over de belastingvermindering voor premies voor een rechtsbijstandsverzekering","bc8dc705-ee0f-4725-9a05-fe47bbd14a04","circulaire-2020-c-63-over-de-belastingvermindering-voor-premies-voor-een-rechtsbijstandsverzekering",{"_10":4519,"_7":4520,"_34":35,"_13":4521},"Circulaire 2020/C/59 betreffende het UBO register","2e44a683-5241-4c1d-8bc4-460d8929ae2e","circulaire-2020-c-59-betreffende-het-ubo-register",{"_10":4523,"_7":4524,"_34":35,"_13":4525},"Circulaire 2020/C/51 betreffende het formulier nr. 111 B57","f2764734-d35d-44f8-a51b-a915d2ffd339","circulaire-2020-c-51-betreffende-het-formulier-nr-111-b57",{"_10":4527,"_7":4528,"_34":35,"_13":4529},"Circulaire 2020/C/48 betreffende de vaststelling van de schaal van de verhogingen van het minimum van de belastbare winst","aae5fd51-11c6-47aa-8712-90e4a8cd976c","circulaire-2020-c-48-betreffende-de-vaststelling-van-de-schaal-van-de-verhogingen-van-het-minimum-van-de-belastbare-winst",{"_10":4531,"_7":4532,"_34":35,"_13":4533},"Circulaire 2020/C/40 betreffende verificatie van aan een douaneaangifte gebonden goederen","fe06092f-d92b-4bb8-87e8-9d1993fe9bc2","circulaire-2020-c-40-betreffende-verificatie-van-aan-een-douaneaangifte-gebonden-goederen",{"_10":4535,"_7":4536,"_34":35,"_13":4537},"Circulaire 2020/C/38 over de steunmaatregel 'vrijstelling van doorstorting van de bedrijfsvoorheffing voor ondernemingen die werken in onroerende staat, in ploegenarbeid op locatie verrichten'","6856b9ad-2eea-4ad4-a239-90d28f1d6503","circulaire-2020-c-38-over-de-steunmaatregel-vrijstelling-van-doorstorting-van-de-bedrijfsvoorheffing-voor-ondernemingen-die-werken-in-onroerende-staat-in-ploegenarbeid-op-locatie-verrichten",{"_10":4539,"_7":4540,"_34":35,"_13":4541},"Circulaire 2020/C/49 over de financiële tegemoetkoming in het kader van COVID-19 aan de aangesloten onthaalouders","5615658a-007f-4979-883b-c2df7a2b88da","circulaire-2020-c-49-over-de-financiele-tegemoetkoming-in-het-kader-van-covid-19-aan-de-aangesloten-onthaalouders",{"_10":4543,"_7":4544,"_34":35,"_13":4545},"Circulaire 2020/C/45 over de gevolgen van de crisis door het virus Covid-19 voor de toepassing van de vrijstellingsvoorwaarden van de waardeverminderingen op handelsvorderingen","31a6fa3b-09a6-4520-822c-33cde1c25caf","circulaire-2020-c-45-over-de-gevolgen-van-de-crisis-door-het-virus-covid-19-voor-de-toepassing-van-de-vrijstellingsvoorwaarden-van-de-waardeverminderingen-op-handelsvorderingen",{"_10":4547,"_7":4548,"_34":35,"_13":4549},"Circulaire 2020/C/41 betreffende het btw-tarief op de levering van sierteeltproducten","667156e4-51e6-42e3-922e-b3fe58e5faa2","circulaire-2020-c-41-betreffende-het-btw-tarief-op-de-levering-van-sierteeltproducten",{"_10":4551,"_7":4552,"_34":35,"_13":4553},"Circulaire 2020/C/36 over de bijstelling van de Vlaamse belastingvermindering voor dienstencheques en wijk-werkcheques en over de wijziging van de Vlaamse belastingverminderingen voor de eigen woning","11b92b9d-2db8-45e4-969a-e30e8d583e5e","circulaire-2020-c-36-over-de-bijstelling-van-de-vlaamse-belastingvermindering-voor-dienstencheques-en-wijk-werkcheques-en-over-de-wijziging-van-de-vlaamse-belastingverminderingen-voor-de-eigen-woning",{"_10":4555,"_7":4556,"_34":35,"_13":4557},"Circulaire 2020/C/34 over de notie 'effectief actief' en 'volledige loopbaan volgens de geldende pensioenwetgeving' – teveel ingehouden en doorgestorte bedrijfsvoorheffing","3d085e99-cd6f-4e2b-8f15-569ddc1b44f2","circulaire-2020-c-34-over-de-notie-effectief-actief-en-volledige-loopbaan-volgens-de-geldende-pensioenwetgeving-teveel-ingehouden-en-doorgestorte-bedrijfsvoorheffing",{"_10":4559,"_7":4560,"_34":35,"_13":4561},"Circulaire 2020/C/120 betreffende energieproducten en elektriciteit (opgeheven)","3fdc683b-e07b-4fba-93ba-df05a1335f26","circulaire-2020-c-120-betreffende-energieproducten-en-elektriciteit-opgeheven",{"_10":4563,"_7":4564,"_34":35,"_13":4565},"Circulaire 2020/C/33 betreffende de vrijstelling van de inkomsten uit gereglementeerde spaardeposito's ontvangen door in het buitenland gevestigde kredietinstellingen","71a62151-eea6-4e27-bf2e-fdfabd703902","circulaire-2020-c-33-betreffende-de-vrijstelling-van-de-inkomsten-uit-gereglementeerde-spaardeposito-s-ontvangen-door-in-het-buitenland-gevestigde-kredietinstellingen",{"_10":4567,"_7":4568,"_34":35,"_13":4569},"Circulaire 2020/C/32 betreffende de centralisatie van de betalingen van bepaalde fiscale en niet-fiscale schulden","63adf716-a9a0-4d02-b867-8da1641fff6d","circulaire-2020-c-32-betreffende-de-centralisatie-van-de-betalingen-van-bepaalde-fiscale-en-niet-fiscale-schulden",{"_10":4571,"_7":4572,"_34":35,"_13":4573},"Circulaire 2020/C/28 met betrekking tot het arrest nr. 138/2019 van 17.10.2019 van het Grondwettelijk Hof inzake de verzoeken tot nietigverklaring van de taks op de effectenrekeningen","4b3e52d2-ef82-48ae-8716-7530bf2820a3","circulaire-2020-c-28-met-betrekking-tot-het-arrest-nr-138-2019-van-17-10-2019-van-het-grondwettelijk-hof-inzake-de-verzoeken-tot-nietigverklaring-van-de-taks-op-de-effectenrekeningen",{"_10":4575,"_7":4576,"_34":35,"_13":4577},"Circulaire 2020/C/23 betreffende de invoerregeling groenten en fruit","5fc5c8a7-e39c-4bb2-9ef5-f60312bc4b2f","circulaire-2020-c-23-betreffende-de-invoerregeling-groenten-en-fruit",{"_10":4579,"_7":4580,"_34":35,"_13":4581},"Circulaire 2020/C/25 betreffende de invoercertificaten AGRIM en de uitvoercertificaten AGREX (opgeheven)","8beede8d-0f7e-413e-bfce-7fa4337f0ba5","circulaire-2020-c-25-betreffende-de-invoercertificaten-agrim-en-de-uitvoercertificaten-agrex-opgeheven",{"_10":4583,"_7":4584,"_34":35,"_13":4585},"Circulaire 2020/C/24 betreffende het in het vrije verkeer brengen van verse bananen van GN-code 0803 9010","1b5d82ee-aa23-47a4-99c3-aad8933b751a","circulaire-2020-c-24-betreffende-het-in-het-vrije-verkeer-brengen-van-verse-bananen-van-gn-code-0803-9010",{"_10":4587,"_7":4588,"_34":35,"_13":4589},"Circulaire 2020/C/22 over de aftrek voor risicokapitaal","a944a16f-dcf8-446f-9223-ea76debb2163","circulaire-2020-c-22-over-de-aftrek-voor-risicokapitaal",{"_10":4591,"_7":4592,"_34":35,"_13":4593},"Circulaire 2020/C/21 betreffende de vaststelling van het belastbaar roerend inkomen ingeval geen of ontoereikende roerende voorheffing ingehouden is","f9f8f482-2d1e-44e8-9352-e575de0bf483","circulaire-2020-c-21-betreffende-de-vaststelling-van-het-belastbaar-roerend-inkomen-ingeval-geen-of-ontoereikende-roerende-voorheffing-ingehouden-is",{"_10":4595,"_7":4596,"_34":35,"_13":4597},"Circulaire 2019/C/136 over het begrip Belgische inrichting","0b25f49e-c2a5-4471-a7d2-485251e9a4d2","circulaire-2019-c-136-over-het-begrip-belgische-inrichting",{"_10":4599,"_7":4600,"_34":35,"_13":4601},"Circulaire 2020/C/16 aangaande de antidumping- en compenserende rechten - (Opgeheven)","e0987ee6-3812-4263-a862-6bcc23e44e52","circulaire-2020-c-16-aangaande-de-antidumping-en-compenserende-rechten-opgeheven",{"_10":4603,"_7":4604,"_34":35,"_13":4605},"Circulaire 2020/C/13 over de gemiddelde referentiewisselkoersen van enkele belangrijke munteenheden in euro","8ce2943d-0adf-4fae-97e0-38599ec65bf6","circulaire-2020-c-13-over-de-gemiddelde-referentiewisselkoersen-van-enkele-belangrijke-munteenheden-in-euro",{"_10":4607,"_7":4608,"_34":35,"_13":4609},"Circulaire 2020/C/10 over de aanpassing van de uitvoeringsbepalingen inzake de deeleconomie","a5942fac-593b-44ae-8321-50f2e8547bf0","circulaire-2020-c-10-over-de-aanpassing-van-de-uitvoeringsbepalingen-inzake-de-deeleconomie",{"_10":4611,"_7":4612,"_34":35,"_13":4613},"Circulaire 2020/C/18 betreffende de indexering van het kadastraal inkomen","d5f7894e-6cca-463b-855f-1cbcf3321a63","circulaire-2020-c-18-betreffende-de-indexering-van-het-kadastraal-inkomen",{"_10":4615,"_7":4616,"_34":35,"_13":4617},"Circulaire 2020/C/12 betreffende douaneschuld - OPGEHEVEN","5f53e12d-ee7d-470b-89c0-cc6b6feea5df","circulaire-2020-c-12-betreffende-douaneschuld-opgeheven",{"_10":4619,"_7":4620,"_34":35,"_13":4621},"Circulaire 2020/C/7 betreffende het stelsel van Algemene Tariefpreferenties (SAP)","c47bd67b-f584-4179-b590-cf8d3b9b1901","circulaire-2020-c-7-betreffende-het-stelsel-van-algemene-tariefpreferenties-sap",{"_10":4623,"_7":4624,"_34":35,"_13":4625},"Circulaire 2020/C/50 betreffende het btw-stelsel van het B2B intracommunautair handelsverkeer van goederen","62317805-65d8-45a3-acf3-ca119e62ed6e","circulaire-2020-c-50-betreffende-het-btw-stelsel-van-het-b2b-intracommunautair-handelsverkeer-van-goederen",{"_10":4627,"_7":4628,"_34":35,"_13":4629},"Circulaire 2020/C/4 betreffende het Waals begrotingsdecreet van 19 december 2019 inzake registratierechten","21b63516-da93-4244-8d6f-b12986abb049","circulaire-2020-c-4-betreffende-het-waals-begrotingsdecreet-van-19-december-2019-inzake-registratierechten",{"_10":4631,"_7":4632,"_34":35,"_13":4633},"Circulaire 2020/C/2 betreffende de nalatigheidsinteresten en de moratoriuminteresten inzake inkomstenbelastingen – Wijzigingen aangebracht door de wet van 25 december 2017 tot hervorming van ..","f71b55da-e0de-4e73-a122-3ce1c443d506","circulaire-2020-c-2-betreffende-de-nalatigheidsinteresten-en-de-moratoriuminteresten-inzake-inkomstenbelastingen-wijzigingen-aangebracht-door-de-wet-van-25-december-2017-tot-hervorming-van",{"_10":4635,"_7":4636,"_34":35,"_13":4637},"Circulaire 2019/C/129 met betrekking tot de wijzigingen aangebracht aan de koninklijk besluiten nrs. 4, 10, 19, 51 en 54 met betrekking tot de Btw en tot opheffing van het koninklijk besluit nr. 47 door het koninklijk besluit van 28.06.2019","b1e85be7-1308-4ab0-81de-33e2d826c7f2","circulaire-2019-c-129-met-betrekking-tot-de-wijzigingen-aangebracht-aan-de-koninklijk-besluiten-nrs-4-10-19-51-en-54-met-betrekking-tot-de-btw-en-tot-opheffing-van-het-koninklijk-besluit-nr-47-door-het-koninklijk-besluit-van-28-06-2019",{"_10":4639,"_7":4640,"_34":35,"_13":4641},"Circulaire 2019/C/128 betreffende de teruggaven inzake Btw aan belastingplichtigen die hun economische activiteit aanvangen","61ce2610-08c7-4bc5-aafe-b3139364e196","circulaire-2019-c-128-betreffende-de-teruggaven-inzake-btw-aan-belastingplichtigen-die-hun-economische-activiteit-aanvangen",{"_10":4643,"_7":4644,"_34":35,"_13":4645},"Circulaire 2019/C/134 FAQ betreffende de aanpassingen aan het koninklijk besluit nr. 3 van 10.12.1969 met betrekking tot de aftrekregeling voor de toepassing van de belasting over de toegevoegde waarde, op het vlak van herziening van de aftrek van ..","aa1dadd4-0afb-482d-9493-6042164385b7","circulaire-2019-c-134-faq-betreffende-de-aanpassingen-aan-het-koninklijk-besluit-nr-3-van-10-12-1969-met-betrekking-tot-de-aftrekregeling-voor-de-toepassing-van-de-belasting-over-de-toegevoegde-waarde-op-het-vlak-van-herziening-van-de-aftrek-van",{"_10":4647,"_7":4648,"_34":35,"_13":4649},"Circulaire 2019/C/119 betreffende de wet van 28 april 2019 inzake het recht op een voorwaardelijke veroordeling","04cd7971-1e7e-45f5-a7c1-f74f89a853c2","circulaire-2019-c-119-betreffende-de-wet-van-28-april-2019-inzake-het-recht-op-een-voorwaardelijke-veroordeling",{"_10":4651,"_7":4652,"_34":35,"_13":4653},"Circulaire 2019/C/122 betreffende de wijzigingen van artikel 357 WIB 92","a9578c01-347d-4cb4-bdce-f553e750d05a","circulaire-2019-c-122-betreffende-de-wijzigingen-van-artikel-357-wib-92",{"_10":4655,"_7":4656,"_34":35,"_13":4657},"Circulaire 2019/C/127 over het belastingkrediet voor dienstencheques in het Vlaams Gewest","4d539c3a-ffe9-4ded-a8b1-9cd444dde91c","circulaire-2019-c-127-over-het-belastingkrediet-voor-dienstencheques-in-het-vlaams-gewest",{"_10":4659,"_7":4660,"_34":35,"_13":4661},"Circulaire 2019/C/117 over de fiscale behandeling van financiële opbrengsten uit auteursrechten in het kader van het collectieve beheer van auteursrechten en naburige rechten","a5747bda-398c-4151-a5b2-e440ac9d94ec","circulaire-2019-c-117-over-de-fiscale-behandeling-van-financiele-opbrengsten-uit-auteursrechten-in-het-kader-van-het-collectieve-beheer-van-auteursrechten-en-naburige-rechten",{"_10":4663,"_7":4664,"_34":35,"_13":4665},"Circulaire 2019/C/124 Addendum aan Circulaire Nr. E.T.124.747 (AAFisc 33/2016) d.d. 08.11.2016 - Geregistreerd kassasysteem","4206285a-e486-4122-9bca-298a69db9261","circulaire-2019-c-124-addendum-aan-circulaire-nr-e-t-124-747-aafisc-33-2016-d-d-08-11-2016-geregistreerd-kassasysteem",{"_10":4667,"_7":4668,"_34":35,"_13":4669},"Circulaire 2019/C/118 over de aanpassingen aan het fiscale regime van inkomsten uit de deeleconomie, het verenigingswerk en de occasionele diensten tussen burgers","1de69ee3-9bde-40be-ad3e-c2eff6f0fc84","circulaire-2019-c-118-over-de-aanpassingen-aan-het-fiscale-regime-van-inkomsten-uit-de-deeleconomie-het-verenigingswerk-en-de-occasionele-diensten-tussen-burgers",{"_10":4671,"_7":4672,"_34":35,"_13":4673},"Circulaire 2019/C/115 met bespreking van het Waals decreet van 26 april 2018, het besluit van de Waalse Regering van 20 december 2018 en het ministerieel besluit van 21 december 2018 wat betreft de registratierechten","7c669f4e-6e49-41a3-9383-14a394408651","circulaire-2019-c-115-met-bespreking-van-het-waals-decreet-van-26-april-2018-het-besluit-van-de-waalse-regering-van-20-december-2018-en-het-ministerieel-besluit-van-21-december-2018-wat-betreft-de-registratierechten",{"_10":4675,"_7":4676,"_34":35,"_13":4677},"Circulaire 2019/C/111 betreffende afschrijving (FAQ)","4ee85d98-c085-4b86-a5ac-954df377cf88","circulaire-2019-c-111-betreffende-afschrijving-faq",{"_10":4679,"_7":4680,"_34":35,"_13":4681},"Circulaire 2019/C/107 betreffende het overlijden (FAQ)","c9835812-dd4f-4028-9301-f53893798302","circulaire-2019-c-107-betreffende-het-overlijden-faq",{"_10":4683,"_7":4684,"_34":35,"_13":4685},"Circulaire 2019/C/120 betreffende actieve veredeling","ab96741d-671e-47e5-a11e-17fe1c9095a0","circulaire-2019-c-120-betreffende-actieve-veredeling",{"_10":4687,"_7":4688,"_34":35,"_13":4689},"Circulaire 2019/C/105 betreffende de nieuwe bepalingen inzake moratoriuminteresten","4e222b88-f885-4c5f-b503-b19c55015bb7","circulaire-2019-c-105-betreffende-de-nieuwe-bepalingen-inzake-moratoriuminteresten",{"_10":4691,"_7":4692,"_34":35,"_13":4693},"Circulaire 2019/C/101 over de wijzigingen in de aangifte in de belasting van niet-inwoners (natuurlijke personen) van aanslagjaar 2019","d02ca44e-da6c-4e4e-b2a2-44988aa43285","circulaire-2019-c-101-over-de-wijzigingen-in-de-aangifte-in-de-belasting-van-niet-inwoners-natuurlijke-personen-van-aanslagjaar-2019",{"_10":4695,"_7":4696,"_34":35,"_13":4697},"Circulaire 2019/C/104 betreffende de bunkering van zeeschepen (Zeevaartbunkerprocedure 2019)","86306420-a166-4a08-a267-64c2b4d7a87f","circulaire-2019-c-104-betreffende-de-bunkering-van-zeeschepen-zeevaartbunkerprocedure-2019",{"_10":4699,"_7":4700,"_34":35,"_13":4701},"Circulaire 2019/C/109 betreffende pensioenen in eigen beheer","8436ddc3-9595-46f4-99b4-7804152c537b","circulaire-2019-c-109-betreffende-pensioenen-in-eigen-beheer",{"_10":4703,"_7":4704,"_34":35,"_13":4705},"Circulaire 2019/C/106 betreffende het Waals decreet van 4 april 2019 inzake successie- en registratierechten","bebc62e9-9eb6-45fb-bc16-14ea7f0c1d52","circulaire-2019-c-106-betreffende-het-waals-decreet-van-4-april-2019-inzake-successie-en-registratierechten",{"_10":4707,"_7":4708,"_34":35,"_13":4709},"Circulaire 2019/C/88 over de vrijstelling van het opleidingsbudget","7c823c21-ec5a-4f9e-b962-4ee4287d1342","circulaire-2019-c-88-over-de-vrijstelling-van-het-opleidingsbudget",{"_10":4711,"_7":4712,"_34":35,"_13":4713},"Circulaire 2019/C/85 over de belastingvrijstelling voor overdracht van erfpacht, recht van opstal of andere gelijkaardige onroerende rechten","15b814ed-6bed-4504-b5a9-38c648d12fdb","circulaire-2019-c-85-over-de-belastingvrijstelling-voor-overdracht-van-erfpacht-recht-van-opstal-of-andere-gelijkaardige-onroerende-rechten",{"_10":4715,"_7":4716,"_34":35,"_13":4717},"Circulaire 2019/C/84 over de pensioenovereenkomst voor zelfstandigen (POZ)","bcec80b6-a6f5-45de-80a4-50006f81ea6c","circulaire-2019-c-84-over-de-pensioenovereenkomst-voor-zelfstandigen-poz",{"_10":4719,"_7":4720,"_34":35,"_13":4721},"Circulaire 2019/C/81 over de personen ten laste","25dad4a5-93cc-4bd3-a63f-0323432043da","circulaire-2019-c-81-over-de-personen-ten-laste",{"_10":4723,"_7":4724,"_34":35,"_13":4725},"Circulaire 2019/C/80 over de vrijstelling van gewestelijke opleidingspremies","f2479730-2dec-413f-9a31-e682e26e9530","circulaire-2019-c-80-over-de-vrijstelling-van-gewestelijke-opleidingspremies",{"_10":4727,"_7":4728,"_34":35,"_13":4729},"Circulaire 2019/C/49 over de opheffing van de vrijstelling van bezoldigingen voor gepresteerde opzegtermijn en van opzeggingsvergoedingen","0fddf681-9ca6-4ffb-a9d8-e9dfc0f0bae1","circulaire-2019-c-49-over-de-opheffing-van-de-vrijstelling-van-bezoldigingen-voor-gepresteerde-opzegtermijn-en-van-opzeggingsvergoedingen",{"_10":4731,"_7":4732,"_34":35,"_13":4733},"Circulaire 2019/C/47 over de wijzigingen in de aangifte in de personenbelasting van aanslagjaar 2019","34e9a8d0-ff17-454a-9df6-94378c198ea8","circulaire-2019-c-47-over-de-wijzigingen-in-de-aangifte-in-de-personenbelasting-van-aanslagjaar-2019",{"_10":4735,"_7":4736,"_34":35,"_13":4737},"Circulaire 2019/C/82 betreffende de gezinssituatie van de belastingplichtigen","c76caaf5-a6c9-4241-ad68-868c342f8876","circulaire-2019-c-82-betreffende-de-gezinssituatie-van-de-belastingplichtigen",{"_10":4739,"_7":4740,"_34":35,"_13":4741},"Circulaire 2019/C/79 over de belastingvermindering en de vrijstelling van doorstorting van bedrijfsvoorheffing in het kader van overwerk","170b07e4-0a14-4f09-b7ee-6d7f1f81a564","circulaire-2019-c-79-over-de-belastingvermindering-en-de-vrijstelling-van-doorstorting-van-bedrijfsvoorheffing-in-het-kader-van-overwerk",{"_10":4743,"_7":4744,"_34":35,"_13":4745},"Circulaire 2019/C/60 betreffende de belasting voor aanplakking","34e8582e-6ae4-4b82-8414-459517a25042","circulaire-2019-c-60-betreffende-de-belasting-voor-aanplakking",{"_10":4747,"_7":4748,"_34":35,"_13":4749},"Circulaire 2019/C/65 inzake de opeisbaarheid van btw","d716e070-47e7-4a36-bef7-e98e06a611d1","circulaire-2019-c-65-inzake-de-opeisbaarheid-van-btw",{"_10":4751,"_7":4752,"_34":35,"_13":4753},"Circulaire 2019/C/57 over de belastingvermindering Tax shelter voor groeibedrijven (scale-up) – uitsluiting bedrijfsleiders","0683379e-1e72-45bf-8f6e-55b70fb1a4a2","circulaire-2019-c-57-over-de-belastingvermindering-tax-shelter-voor-groeibedrijven-scale-up-uitsluiting-bedrijfsleiders",{"_10":4755,"_7":4756,"_34":35,"_13":4757},"Circulaire 2019/C/56 over de voordelen van alle aard voor het persoonlijk gebruik van een kosteloos ter beschikking gestelde 'valse hybride'","2c12d63a-cec8-4d92-88f1-065c53237e20","circulaire-2019-c-56-over-de-voordelen-van-alle-aard-voor-het-persoonlijk-gebruik-van-een-kosteloos-ter-beschikking-gestelde-valse-hybride",{"_10":4759,"_7":4760,"_34":35,"_13":4761},"Circulaire 2019/C/63 over de niet-recurrente resultaatsgebonden voordelen","92cd4723-7982-4c0b-8ab6-3c44f5af8ff9","circulaire-2019-c-63-over-de-niet-recurrente-resultaatsgebonden-voordelen",{"_10":4763,"_7":4764,"_34":35,"_13":4765},"Circulaire 2019/C/70 betreffende de accijnstarieven voor alcohol en alcoholhoudende dranken sedert 1 januari 2002","4587558e-18c0-4be5-8bcb-7ba4ae75665c","circulaire-2019-c-70-betreffende-de-accijnstarieven-voor-alcohol-en-alcoholhoudende-dranken-sedert-1-januari-2002",{"_10":4767,"_7":4768,"_34":35,"_13":4769},"Circulaire 2019/C/44 Addendum op de Btw-aanschrijving nr. 24 van 29.08.1978 - schepen voor de vaart op volle zee","6d137a07-7c89-4486-9f0c-5021e114b1b4","circulaire-2019-c-44-addendum-op-de-btw-aanschrijving-nr-24-van-29-08-1978-schepen-voor-de-vaart-op-volle-zee",{"_10":4771,"_7":4772,"_34":35,"_13":4773},"Circulaire 2019/C/48 betreffende het verstrekken van levensnoodzakelijke niet-voedingsmiddelen voor liefdadigheidsdoeleinden","7bf889a9-d292-432d-a4bb-7535ac95f0c9","circulaire-2019-c-48-betreffende-het-verstrekken-van-levensnoodzakelijke-niet-voedingsmiddelen-voor-liefdadigheidsdoeleinden",{"_10":4775,"_7":4776,"_34":35,"_13":4777},"Circulaire 2019/C/50 over de toepassing van de antimisbruikbepalingen bij de inwerkingtreding van de wet van 25.12.2017","e1b70a95-ebf5-4175-ae32-caf983715787","circulaire-2019-c-50-over-de-toepassing-van-de-antimisbruikbepalingen-bij-de-inwerkingtreding-van-de-wet-van-25-12-2017",{"_10":4779,"_7":4780,"_34":35,"_13":4781},"Circulaire 2019/C/46 FAQ inzake de Btw betreffende praktische toepassingsgevallen van samenwerkingsverbanden in de (para)medische sector (Bijgewerkt)","daadcc05-44c7-427d-b1b6-25c237830014","circulaire-2019-c-46-faq-inzake-de-btw-betreffende-praktische-toepassingsgevallen-van-samenwerkingsverbanden-in-de-para-medische-sector-bijgewerkt",{"_10":4783,"_7":4784,"_34":35,"_13":4785},"Circulaire 2019/C/45 over de vrijgestelde vergoedingen van vrijwillige brandweerlieden, vrijwillige ambulanciers en vrijwilligers van de Civiele Bescherming","d6d0a747-f3a6-42be-811e-25628117eba0","circulaire-2019-c-45-over-de-vrijgestelde-vergoedingen-van-vrijwillige-brandweerlieden-vrijwillige-ambulanciers-en-vrijwilligers-van-de-civiele-bescherming",{"_10":4787,"_7":4788,"_34":35,"_13":4789},"Circulaire 2019/C/38 over de aanpassingen aan het verenigingswerk en de occasionele diensten tussen burgers","af7c7971-0c17-48e5-9b57-777ec807f738","circulaire-2019-c-38-over-de-aanpassingen-aan-het-verenigingswerk-en-de-occasionele-diensten-tussen-burgers",{"_10":4791,"_7":4792,"_34":35,"_13":4793},"Circulaire 2019/C/35 betreffende de hervorming van het E-notariaat","81bc3a38-cf1e-40a9-b022-f07c2e5887bd","circulaire-2019-c-35-betreffende-de-hervorming-van-het-e-notariaat",{"_10":4795,"_7":4796,"_34":35,"_13":4797},"Circulaire 2019/C/42 over de vrijstelling van doorstorting van de bedrijfsvoorheffing voor ploegen- en nachtarbeid","5594c776-a89d-4ee5-ad4f-597d8aaa83fc","circulaire-2019-c-42-over-de-vrijstelling-van-doorstorting-van-de-bedrijfsvoorheffing-voor-ploegen-en-nachtarbeid",{"_10":4799,"_7":4800,"_34":35,"_13":4801},"Circulaire 2019/C/22 betreffende werken uitgevoerd door een Btw-belastingplichtige in een gebouw dat hij huurt","1b4eb71a-57ca-439c-8940-ddfd4c3a44c6","circulaire-2019-c-22-betreffende-werken-uitgevoerd-door-een-btw-belastingplichtige-in-een-gebouw-dat-hij-huurt",{"_10":4803,"_7":4804,"_34":35,"_13":4805},"Circulaire 2019/C/24 over de afzonderlijke belastingtarieven die van toepassing zijn op opnemingen die worden verricht op bepaalde vrijgestelde reserves","8abf1254-45de-4d1e-b94a-2e2ce7eedc23","circulaire-2019-c-24-over-de-afzonderlijke-belastingtarieven-die-van-toepassing-zijn-op-opnemingen-die-worden-verricht-op-bepaalde-vrijgestelde-reserves",{"_10":4807,"_7":4808,"_34":35,"_13":4809},"Circulaire 2019/C/36 over de wijzigingen aan de belastingverminderingen voor belastingplichtigen gelokaliseerd in het Brussels Hoofdstedelijk Gewest","e0c79b92-2764-45e8-ada7-2b2e312875a6","circulaire-2019-c-36-over-de-wijzigingen-aan-de-belastingverminderingen-voor-belastingplichtigen-gelokaliseerd-in-het-brussels-hoofdstedelijk-gewest",{"_10":4811,"_7":4812,"_34":35,"_13":4813},"Circulaire 2019/C/21 betreffende de definitieve vrijstellingen - Goederen die ter gelegenheid van een huwelijk worden ingevoerd","d4f7f9cf-ab12-4a22-8356-3a8a5fb629de","circulaire-2019-c-21-betreffende-de-definitieve-vrijstellingen-goederen-die-ter-gelegenheid-van-een-huwelijk-worden-ingevoerd",{"_10":4815,"_7":4816,"_34":35,"_13":4817},"Circulaire 2019/C/11 over de belastingvermindering voor uitgaven voor beschermde goederen (Vlaamse Gewest)","061d5714-cd68-4229-8655-d24692f6f6f6","circulaire-2019-c-11-over-de-belastingvermindering-voor-uitgaven-voor-beschermde-goederen-vlaamse-gewest",{"_10":4819,"_7":4820,"_34":35,"_13":4821},"Circulaire 2019/C/15 over de invoering van forfaitaire beroepskosten op winst","8fa883fe-9530-499c-bb12-016f884807f1","circulaire-2019-c-15-over-de-invoering-van-forfaitaire-beroepskosten-op-winst",{"_10":4823,"_7":4824,"_34":35,"_13":4825},"Circulaire 2019/C/32 over het aanvullende akkoord dat België heeft afgesloten met EUROCONTROL","a08bb63b-7d30-4bbd-bcb3-1bfd37dffd97","circulaire-2019-c-32-over-het-aanvullende-akkoord-dat-belgie-heeft-afgesloten-met-eurocontrol",{"_10":4827,"_7":4828,"_34":35,"_13":4829},"Circulaire 2019/C/4 betreffende de uitbreiding van het toepassingsgebied van artikel 334 van de programmawet van 27 december 2004","0fa11420-89c8-4e25-9ff1-984476a293e0","circulaire-2019-c-4-betreffende-de-uitbreiding-van-het-toepassingsgebied-van-artikel-334-van-de-programmawet-van-27-december-2004",{"_10":4831,"_7":4832,"_34":35,"_13":4833},"Circulaire 2018/C/126 betreffende de maximaal aftrekbare bijdrage voor het vrij aanvullend pensioen voor zelfstandigen (VAPZ)","db59fc33-f47d-4dab-9fa6-3e7f4dda01be","circulaire-2018-c-126-betreffende-de-maximaal-aftrekbare-bijdrage-voor-het-vrij-aanvullend-pensioen-voor-zelfstandigen-vapz",{"_10":4835,"_7":4836,"_34":35,"_13":4837},"Circulaire 2019/C/20 betreffende de definitieve vrijstellingen - Verplaatsing van de normale verblijfplaats naar de EU (verhuisboedel van particulieren)","753b2d67-116e-41bd-90f4-7b2eb53c40f8","circulaire-2019-c-20-betreffende-de-definitieve-vrijstellingen-verplaatsing-van-de-normale-verblijfplaats-naar-de-eu-verhuisboedel-van-particulieren",{"_10":4839,"_7":4840,"_34":35,"_13":4841},"Circulaire 2018/C/123 over achterstallige pensioenen","45035375-7bda-4e8f-934d-3c37c84a6e99","circulaire-2018-c-123-over-achterstallige-pensioenen",{"_10":4843,"_7":4844,"_34":35,"_13":4845},"Circulaire 2018/C/115 over achterstallige vergoedingen tot herstel van een tijdelijke derving van winst, baten en bezoldigingen van bedrijfsleiders","ad2a6eaa-5804-405c-b3fb-b0e82bbd4862","circulaire-2018-c-115-over-achterstallige-vergoedingen-tot-herstel-van-een-tijdelijke-derving-van-winst-baten-en-bezoldigingen-van-bedrijfsleiders",{"_10":4847,"_7":4848,"_34":35,"_13":4849},"Circulaire 2019/C/8 over de opheffing van enkele belastingverminderingen door het Vlaamse Gewest","5166b9e8-61e8-42f5-90c6-820c4b00154f","circulaire-2019-c-8-over-de-opheffing-van-enkele-belastingverminderingen-door-het-vlaamse-gewest",{"_10":4851,"_7":4852,"_34":35,"_13":4853},"Circulaire 2019/C/2 betreffende de wet van 3 juli 2018 tot wijziging van artikel 94 W.Reg","52ad1251-fce8-4275-8037-74b8450aedd9","circulaire-2019-c-2-betreffende-de-wet-van-3-juli-2018-tot-wijziging-van-artikel-94-w-reg",{"_10":4855,"_7":4856,"_34":35,"_13":4857},"Circulaire 2018/C/124 over de overheidspensioenen voor de maand december","d0c9f12a-4fb3-4994-8e78-96d6fd864651","circulaire-2018-c-124-over-de-overheidspensioenen-voor-de-maand-december",{"_10":4859,"_7":4860,"_34":35,"_13":4861},"Circulaire 2018/C/127 betreffende de btw-behandeling van vouchers","ee6660ed-7775-41e9-8169-175855be442e","circulaire-2018-c-127-betreffende-de-btw-behandeling-van-vouchers",{"_10":4863,"_7":4864,"_34":35,"_13":4865},"Circulaire 2018/C/117 betreffende e-commerce (opgeheven)","83364f38-4e1e-4361-acd1-5a53760c2b56","circulaire-2018-c-117-betreffende-e-commerce-opgeheven",{"_10":4867,"_7":4868,"_34":35,"_13":4869},"Circulaire 2018/C/125 over geschenken in natura, in speciën of in de vorm van betaalbons","56968fce-ba9e-4d7b-83c9-66c82ef07c5f","circulaire-2018-c-125-over-geschenken-in-natura-in-specien-of-in-de-vorm-van-betaalbons",{"_10":4871,"_7":4872,"_34":35,"_13":4873},"Circulaire 2018/C/120 betreffende het maximumbedrag van de bezoldigingen van jonge sportbeoefenaars","1522726e-a847-4cc1-93dc-55944612cc35","circulaire-2018-c-120-betreffende-het-maximumbedrag-van-de-bezoldigingen-van-jonge-sportbeoefenaars",{"_10":4875,"_7":4876,"_34":35,"_13":4877},"Circulaire 2018/C/118 over de vrijgestelde voorzieningen voor risico’s en kosten in de VenB","b26ea60f-7961-48ec-b3fe-b3c2856bf1a5","circulaire-2018-c-118-over-de-vrijgestelde-voorzieningen-voor-risico-s-en-kosten-in-de-venb",{"_10":4879,"_7":4880,"_34":35,"_13":4881},"Circulaire 2018/C/113 over de vrijstelling van bepaalde overuren in de horeca","e337a129-7293-4fcb-a833-d44c59b1aed3","circulaire-2018-c-113-over-de-vrijstelling-van-bepaalde-overuren-in-de-horeca",{"_10":4883,"_7":4884,"_34":35,"_13":4885},"Circulaire 2018/C/103 over over de terugbetaling van maatschappelijk kapitaal","47fa3558-ddbe-493b-ad65-eb707c0d7de3","circulaire-2018-c-103-over-over-de-terugbetaling-van-maatschappelijk-kapitaal",{"_10":4887,"_7":4888,"_34":35,"_13":4889},"Circulaire 2018/C/99 betreffende de gevolgen van het arrest van het Grondwettelijk Hof nr. 34/2018 van 22.03.2018","3c44a288-e218-4b01-bf0f-89de8c252abe","circulaire-2018-c-99-betreffende-de-gevolgen-van-het-arrest-van-het-grondwettelijk-hof-nr-34-2018-van-22-03-2018",{"_10":4891,"_7":4892,"_34":35,"_13":4893},"Circulaire 2018/C/116 over de wijzigingen die werden aangebracht aan de tarieven van de VenB en aan de aanvullende crisisbijdrage","6c27f016-80f3-44bd-a7ae-f594f729dd0f","circulaire-2018-c-116-over-de-wijzigingen-die-werden-aangebracht-aan-de-tarieven-van-de-venb-en-aan-de-aanvullende-crisisbijdrage",{"_10":4895,"_7":4896,"_34":35,"_13":4897},"Circulaire 2019/C/3 betreffende de aanpassingen aan het Btw-Wetboek door de wet van 30.07.2018","bc8b3866-d441-4578-ab5a-2475b9a0f4a0","circulaire-2019-c-3-betreffende-de-aanpassingen-aan-het-btw-wetboek-door-de-wet-van-30-07-2018",{"_10":4899,"_7":4900,"_34":35,"_13":4901},"Circulaire 2018/C/114 betreffende de vrijstelling van accijnzen op bier","7d921d91-fcc7-4647-8f3e-d8f1835b6ec8","circulaire-2018-c-114-betreffende-de-vrijstelling-van-accijnzen-op-bier",{"_10":4903,"_7":4904,"_34":35,"_13":4905},"Circulaire 2018/C/96 over de berekening van de nettobestaansmiddelen van wezen","2b34a405-7203-486a-8bef-d8cf2bc13fd7","circulaire-2018-c-96-over-de-berekening-van-de-nettobestaansmiddelen-van-wezen",{"_10":4907,"_7":4908,"_34":35,"_13":4909},"Circulaire 2018/C/108 over de investeringsaftrek","a5e20861-fcfb-4fe0-bc72-c791afb3828a","circulaire-2018-c-108-over-de-investeringsaftrek",{"_10":4911,"_7":4912,"_34":35,"_13":4913},"Circulaire 2019/C/13 betreffende passieve veredeling","2b49eb4d-83e7-49c5-af76-8ba20aad4810","circulaire-2019-c-13-betreffende-passieve-veredeling",{"_10":4915,"_7":4916,"_34":35,"_13":4917},"Circulaire 2018/C/95 over de belastingvermindering voor uitgaven verricht in het kader van een adoptieprocedure","a40a328a-091d-4460-a113-54c87ca619e2","circulaire-2018-c-95-over-de-belastingvermindering-voor-uitgaven-verricht-in-het-kader-van-een-adoptieprocedure",{"_10":4919,"_7":4920,"_34":35,"_13":4921},"Circulaire 2018/C/106 met betrekking tot het arrest nr. 24/2018 van 01.03.2018 van het Grondwettelijk Hof inzake het verzoek tot nietigverklaring van de Fairness Tax","e9cca248-ccfe-4e34-8f25-894a559ef373","circulaire-2018-c-106-met-betrekking-tot-het-arrest-nr-24-2018-van-01-03-2018-van-het-grondwettelijk-hof-inzake-het-verzoek-tot-nietigverklaring-van-de-fairness-tax",{"_10":4923,"_7":4924,"_34":35,"_13":4925},"Circulaire 2018/C/97 over de belastingvermindering Tax shelter voor startende ondernemingen (start-up)","a3c7479f-c4d2-40c6-9055-032e8c1fc561","circulaire-2018-c-97-over-de-belastingvermindering-tax-shelter-voor-startende-ondernemingen-start-up",{"_10":4927,"_7":4928,"_34":35,"_13":4929},"Circulaire 2018/C/89 betreffende het fiscaal stelsel van inschakelingsbedrijven","b8f23547-63de-42b9-80a6-2fd3c368b3ce","circulaire-2018-c-89-betreffende-het-fiscaal-stelsel-van-inschakelingsbedrijven",{"_10":4931,"_7":4932,"_34":35,"_13":4933},"Circulaire 2018/C/77 over de waterbus","e20d031e-1f13-431a-832f-d91275ea4721","circulaire-2018-c-77-over-de-waterbus",{"_10":4935,"_7":4936,"_34":35,"_13":4937},"Circulaire 2018/C/100 betreffende de revalorisatiecoëfficiënt 2019","67dc3850-26e8-49fd-9a52-ce7d0ba0a1ee","circulaire-2018-c-100-betreffende-de-revalorisatiecoefficient-2019",{"_10":4939,"_7":4940,"_34":35,"_13":4941},"Circulaire 2018/C/79 betreffende de mogelijkheid voor de adviseur-generaal of voor de door hem gedelegeerde ambtenaar om een ontheffing per kohier toe te staan en om zijn beslissing te verbeteren","98a5d9a2-ab93-4ec4-9149-f5985d4184e6","circulaire-2018-c-79-betreffende-de-mogelijkheid-voor-de-adviseur-generaal-of-voor-de-door-hem-gedelegeerde-ambtenaar-om-een-ontheffing-per-kohier-toe-te-staan-en-om-zijn-beslissing-te-verbeteren",{"_10":4943,"_7":4944,"_34":35,"_13":4945},"Circulaire 2018/C/70 betreffende de ordonnantie van 13 juli 2017 tot invoering van maatregelen inzake successie- en registratierechten","2cb9d67b-4bb6-43d6-9cfe-4109438566f5","circulaire-2018-c-70-betreffende-de-ordonnantie-van-13-juli-2017-tot-invoering-van-maatregelen-inzake-successie-en-registratierechten",{"_10":4947,"_7":4948,"_34":35,"_13":4949},"Circulaire 2018/C/62 betreffende de overdracht van landbouwgronden en het Waals decreet van 17 december 2015 inzake successierechten","594fee47-4c87-48b7-9048-7668e21b5a29","circulaire-2018-c-62-betreffende-de-overdracht-van-landbouwgronden-en-het-waals-decreet-van-17-december-2015-inzake-successierechten",{"_10":4951,"_7":4952,"_34":35,"_13":4953},"Circulaire 2018/C/64 betreffende de artikelen 74, 75, 81, 86 A, 86 B2 en 86 C, alinea 10 van de wet van 25.12.2017 tot hervorming van de vennootschapsbelasting","68e889fa-6330-4bf5-87d4-f890bf7d2f4b","circulaire-2018-c-64-betreffende-de-artikelen-74-75-81-86-a-86-b2-en-86-c-alinea-10-van-de-wet-van-25-12-2017-tot-hervorming-van-de-vennootschapsbelasting",{"_10":4955,"_7":4956,"_34":35,"_13":4957},"Circulaire 2018/C/65 betreffende de taks op de effectenrekeningen, met voorbeelden in specifieke situaties inzake het bepalen van de referentieperiodes en referentietijdstippen en het berekenen van de gemiddelde waarde als heffingsgrondslag","a9b0769e-9c2f-47cf-9c09-03dba71c35ff","circulaire-2018-c-65-betreffende-de-taks-op-de-effectenrekeningen-met-voorbeelden-in-specifieke-situaties-inzake-het-bepalen-van-de-referentieperiodes-en-referentietijdstippen-en-het-berekenen-van-de-gemiddelde-waarde-als-heffingsgrondslag",{"_10":4959,"_7":4960,"_34":35,"_13":4961},"Circulaire 2018/C/76 over de vrijstelling van doorstorting van bedrijfsvoorheffing voor ploegen- en nachtarbeid – afschaffing van de benadering ‘per werknemer’","0d4d270e-7052-4f84-be0f-c740cb15b3e0","circulaire-2018-c-76-over-de-vrijstelling-van-doorstorting-van-bedrijfsvoorheffing-voor-ploegen-en-nachtarbeid-afschaffing-van-de-benadering-per-werknemer",{"_10":4963,"_7":4964,"_34":35,"_13":4965},"Circulaire 2018/C/72 over het duaal pensioensparen","052c12fb-0c25-4261-b7d0-67ccb136cdb1","circulaire-2018-c-72-over-het-duaal-pensioensparen",{"_10":4967,"_7":4968,"_34":35,"_13":4969},"Circulaire 2018/C/68 betreffende de plaats van goederenvervoerdiensten en ermee samenhangende diensten in functie van hun daadwerkelijk gebruik (use and enjoyment-regel)","ed3a99c2-2f4b-47f8-b6af-05054e68ffd2","circulaire-2018-c-68-betreffende-de-plaats-van-goederenvervoerdiensten-en-ermee-samenhangende-diensten-in-functie-van-hun-daadwerkelijk-gebruik-use-and-enjoyment-regel",{"_10":4971,"_7":4972,"_34":35,"_13":4973},"Circulaire 2018/C/66 betreffende de twee ordonnanties van 14 december 2017 inzake registratierecht","3cc10fd9-df3e-46cf-88dc-a05c3fd8674b","circulaire-2018-c-66-betreffende-de-twee-ordonnanties-van-14-december-2017-inzake-registratierecht",{"_10":4975,"_7":4976,"_34":35,"_13":4977},"Circulaire 2018/C/57 over de forfaitaire raming van de voordelen van alle aard voor de kosteloze terbeschikkingstelling van een woning","791d8aab-2b9b-45cb-8b71-c5e186e469ac","circulaire-2018-c-57-over-de-forfaitaire-raming-van-de-voordelen-van-alle-aard-voor-de-kosteloze-terbeschikkingstelling-van-een-woning",{"_10":4979,"_7":4980,"_34":35,"_13":4981},"Circulaire 2018/C/61 betreffende de schenking van landbouwgronden en het Waals decreet van 17 december 2015 inzake registratierechten","3ea56d74-2be1-404c-a247-f637abfd1fbe","circulaire-2018-c-61-betreffende-de-schenking-van-landbouwgronden-en-het-waals-decreet-van-17-december-2015-inzake-registratierechten",{"_10":4983,"_7":4984,"_34":35,"_13":4985},"Circulaire 2019/C/77 betreffende de AEO-vergunning (Opgeheven)","efde44f8-9b84-42c0-8185-d2650f0c6fdb","circulaire-2019-c-77-betreffende-de-aeo-vergunning-opgeheven",{"_10":4987,"_7":4988,"_34":35,"_13":4989},"Circulaire 2018/C/51 over de Vlaamse woonfiscaliteit","2699b578-d833-4339-b3f2-790a3bb7e601","circulaire-2018-c-51-over-de-vlaamse-woonfiscaliteit",{"_10":4991,"_7":4992,"_34":35,"_13":4993},"Circulaire 2018/C/56 betreffende de ordonnantie van 12 december 2016 en de ordonnantie van 14 december 2017 tot wijziging van voornoemde ordonnantie inzake registratierecht","9c4924e6-1d99-4c63-a3f0-2be51af1f78b","circulaire-2018-c-56-betreffende-de-ordonnantie-van-12-december-2016-en-de-ordonnantie-van-14-december-2017-tot-wijziging-van-voornoemde-ordonnantie-inzake-registratierecht",{"_10":4995,"_7":4996,"_34":35,"_13":4997},"Circulaire 2018/C/37 betreffende de invoering van een nieuwe vrijstelling van de taks op de beursverrichtingen","b82d39ab-a45e-4133-82c7-3381ffb2acb3","circulaire-2018-c-37-betreffende-de-invoering-van-een-nieuwe-vrijstelling-van-de-taks-op-de-beursverrichtingen",{"_10":4999,"_7":5000,"_34":35,"_13":5001},"Circulaire 2017/C/43 betreffende de verzekeringskosten die naar aanleiding van de verkoop van een reis aan de reiziger worden aangerekend","106172f9-f94c-41ee-8a13-5db74e24bd31","circulaire-2017-c-43-betreffende-de-verzekeringskosten-die-naar-aanleiding-van-de-verkoop-van-een-reis-aan-de-reiziger-worden-aangerekend",{"_10":5003,"_7":5004,"_34":35,"_13":5005},"Circulaire 2018/C/45 over de fiscale vrijstelling van de bedrijfstoeslag en de aanvullende vergoeding bij werkhervatting, en de wijziging in de berekening van de belastingvermindering voor vervangingsinkomsten","d682a861-24a1-4411-bc9e-07d154d65242","circulaire-2018-c-45-over-de-fiscale-vrijstelling-van-de-bedrijfstoeslag-en-de-aanvullende-vergoeding-bij-werkhervatting-en-de-wijziging-in-de-berekening-van-de-belastingvermindering-voor-vervangingsinkomsten",{"_10":5007,"_7":5008,"_34":35,"_13":5009},"Circulaire 2018/C/34 over het belastingstelsel van Nederlandse AOW-uitkeringen","106f4024-f3d4-46b0-a772-9cb63fde5b86","circulaire-2018-c-34-over-het-belastingstelsel-van-nederlandse-aow-uitkeringen",{"_10":5011,"_7":5012,"_34":35,"_13":5013},"Circulaire 2018/C/15 betreffende de wet van 25 december 2017 houdende diverse fiscale bepalingen IV","68dfbdbe-f495-4c46-a410-76d8062e8c9e","circulaire-2018-c-15-betreffende-de-wet-van-25-december-2017-houdende-diverse-fiscale-bepalingen-iv",{"_10":5015,"_7":5016,"_34":35,"_13":5017},"Circulaire 2018/C/11 over de opheffing van de vrijstelling van vergoedingen ontvangen naar aanleiding van het vrijmaken van referentiehoeveelheden overeenkomstig de reglementeringen betreffende de toepassing van de heffing in de sector melk en zuivelpr..","f4ec3382-bf07-4d30-b060-118d7545e619","circulaire-2018-c-11-over-de-opheffing-van-de-vrijstelling-van-vergoedingen-ontvangen-naar-aanleiding-van-het-vrijmaken-van-referentiehoeveelheden-overeenkomstig-de-reglementeringen-betreffende-de-toepassing-van-de-heffing-in-de-sector-melk-en-zuivelpr",{"_10":5019,"_7":5020,"_34":35,"_13":5021},"Circulaire 2018/C/36 over de uitbreiding van de vrijstelling van doorstorting van de bedrijfsvoorheffing voor onderzoek en ontwikkeling","fbc13fae-cf34-46a3-ae36-3f0216d066f4","circulaire-2018-c-36-over-de-uitbreiding-van-de-vrijstelling-van-doorstorting-van-de-bedrijfsvoorheffing-voor-onderzoek-en-ontwikkeling",{"_10":5023,"_7":5024,"_34":35,"_13":5025},"Circulaire 2018/C/67 betreffende de chronologisch toepasselijke accijnstarieven sedert 1 januari 2002 (opgeheven)","443f2b2c-a403-4b72-8b4a-ba954b4a4853","circulaire-2018-c-67-betreffende-de-chronologisch-toepasselijke-accijnstarieven-sedert-1-januari-2002-opgeheven",{"_10":5027,"_7":5028,"_34":35,"_13":5029},"Circulaire 2018/C/29 over stewards bij voetbalclubs","e1724ff5-db0c-4eab-91cb-ec824c0f32e5","circulaire-2018-c-29-over-stewards-bij-voetbalclubs",{"_10":5031,"_7":5032,"_34":35,"_13":5033},"Circulaire 2018/C/21 over de gemiddelde referentiewisselkoersen van enkele belangrijke munteenheden in euro","2d70c8fe-6e14-4951-b118-996a7e78a574","circulaire-2018-c-21-over-de-gemiddelde-referentiewisselkoersen-van-enkele-belangrijke-munteenheden-in-euro",{"_10":5035,"_7":5036,"_34":35,"_13":5037},"Circulaire 2018/C/16 betreffende meerwaarden verkregen of vastgesteld naar aanleiding van de stopzetting van de werkzaamheid vanaf de leeftijd van 60 jaar of ingevolge het overlijden of naar aanleiding van een gedwongen definitieve stopzetting","a5ce2722-a4ce-4bc7-9c31-1508ef7aa012","circulaire-2018-c-16-betreffende-meerwaarden-verkregen-of-vastgesteld-naar-aanleiding-van-de-stopzetting-van-de-werkzaamheid-vanaf-de-leeftijd-van-60-jaar-of-ingevolge-het-overlijden-of-naar-aanleiding-van-een-gedwongen-definitieve-stopzetting",{"_10":5039,"_7":5040,"_34":35,"_13":5041},"Circulaire 2018/C/18 over de investeringsaftrek","6d43b72b-6dcf-4581-a185-96e0696b426d","circulaire-2018-c-18-over-de-investeringsaftrek",{"_10":5043,"_7":5044,"_34":35,"_13":5045},"Circulaire 2018/C/30 betreffende de Btw- behandeling van de handelingen van gerechtsdeurwaarders","5ca202db-3842-4650-9c8f-917f3aff308f","circulaire-2018-c-30-betreffende-de-btw-behandeling-van-de-handelingen-van-gerechtsdeurwaarders",{"_10":5047,"_7":5048,"_34":35,"_13":5049},"Circulaire 2018/C/32 betreffende het Btw-tarief op meststoffen (Bijgewerkt)","843b6bfb-3bb9-4a75-91b2-991338ff010d","circulaire-2018-c-32-betreffende-het-btw-tarief-op-meststoffen-bijgewerkt",{"_10":5051,"_7":5052,"_34":35,"_13":5053},"Circulaire 2018/C/24 betreffende de vrijstelling van interesten van bepaalde leningen afgesloten via een crowdfundingplatform. Addendum aan circ. 2017/C/17 van 04.04.2017","24451c37-f1d4-40d8-b2be-770724186832","circulaire-2018-c-24-betreffende-de-vrijstelling-van-interesten-van-bepaalde-leningen-afgesloten-via-een-crowdfundingplatform-addendum-aan-circ-2017-c-17-van-04-04-2017",{"_10":5055,"_7":5056,"_34":35,"_13":5057},"Circulaire 2018/C/23 over de uitbreiding van de flexi-jobs","21498d8c-5317-47e4-8333-7e9bbe3c4fdb","circulaire-2018-c-23-over-de-uitbreiding-van-de-flexi-jobs",{"_10":5059,"_7":5060,"_34":35,"_13":5061},"Circulaire 2018/C/14 over het fiscaal stelsel van bepaalde vergoedingen toegekend bij toepassing van de Europese regelgeving tot vaststelling van steun om de melkproductie te reduceren","caa9cf5b-53da-4035-881f-a0d402d4c940","circulaire-2018-c-14-over-het-fiscaal-stelsel-van-bepaalde-vergoedingen-toegekend-bij-toepassing-van-de-europese-regelgeving-tot-vaststelling-van-steun-om-de-melkproductie-te-reduceren",{"_10":5063,"_7":5064,"_34":35,"_13":5065},"Circulaire 2018/C/17 over de beperking van bepaalde fiscale voordelen","c9173e00-3660-4b53-b1f0-aa34feff8d71","circulaire-2018-c-17-over-de-beperking-van-bepaalde-fiscale-voordelen",{"_10":5067,"_7":5068,"_34":35,"_13":5069},"Circulaire 2017/C/88 betreffende de verrekening van de vervroegde inning van de taks op het lange termijnsparen","9be7cbbb-dc51-4fd2-b8bf-cf7af0382977","circulaire-2017-c-88-betreffende-de-verrekening-van-de-vervroegde-inning-van-de-taks-op-het-lange-termijnsparen",{"_10":5071,"_7":5072,"_34":35,"_13":5073},"Circulaire 2018/C/12 betreffende de niet-aftrekbare geldboeten","ea33c3eb-a259-4829-8d05-0ad02bc2c13b","circulaire-2018-c-12-betreffende-de-niet-aftrekbare-geldboeten",{"_10":5075,"_7":5076,"_34":35,"_13":5077},"Circulaire 2017/C/91 betreffende praktische toepassingsgevallen inzake de belastingplicht van publiekrechtelijke lichamen","98a1e559-0a48-4c0d-a634-090cd54c1a13","circulaire-2017-c-91-betreffende-praktische-toepassingsgevallen-inzake-de-belastingplicht-van-publiekrechtelijke-lichamen",{"_10":5079,"_7":5080,"_34":35,"_13":5081},"Circulaire 2018/C/10 betreffende de wet van 22.10.2017 houdende diverse fiscale bepalingen I","f639467c-49a4-4326-bcbb-53f369479040","circulaire-2018-c-10-betreffende-de-wet-van-22-10-2017-houdende-diverse-fiscale-bepalingen-i",{"_10":5083,"_7":5084,"_34":35,"_13":5085},"Circulaire 2018/C/5 over de gewijzigde fiscale bepalingen voor elektrische fietsen","3f372dd9-156f-4faf-b56c-ee767bc4fb70","circulaire-2018-c-5-over-de-gewijzigde-fiscale-bepalingen-voor-elektrische-fietsen",{"_10":5087,"_7":5088,"_34":35,"_13":5089},"Circulaire 2018/C/3 betreffende de indexering van het kadastraal inkomen","62486edb-222a-47dd-ab81-1770b7934e7f","circulaire-2018-c-3-betreffende-de-indexering-van-het-kadastraal-inkomen",{"_10":5091,"_7":5092,"_34":35,"_13":5093},"Circulaire 2017/C/47 betreffende de verlenging van de erkenning van de VZW Mdeon","b6ee19b3-5d29-46f8-a170-0794d3ea78ce","circulaire-2017-c-47-betreffende-de-verlenging-van-de-erkenning-van-de-vzw-mdeon",{"_10":5095,"_7":5096,"_34":35,"_13":5097},"Circulaire 2017/C/48 betreffende de btw-vrijstelling inzake handelingen die onder bezwarende titel door de Gemeenschappelijke Interne Diensten voor Preventie en Bescherming op het Werk (GIDPBW) als afzonderlijke entiteit worden verricht","ed782145-9872-44d9-b42c-ae2e6e2f327f","circulaire-2017-c-48-betreffende-de-btw-vrijstelling-inzake-handelingen-die-onder-bezwarende-titel-door-de-gemeenschappelijke-interne-diensten-voor-preventie-en-bescherming-op-het-werk-gidpbw-als-afzonderlijke-entiteit-worden-verricht",{"_10":5099,"_7":5100,"_34":35,"_13":5101},"Circulaire 2017/C/44 betreffende de toekenning van verminderingen van onroerende voorheffing aan gezinnen met pleegkinderen in het Waals Gewest","2a67a64f-ea77-4c11-a539-84ab67ba59cd","circulaire-2017-c-44-betreffende-de-toekenning-van-verminderingen-van-onroerende-voorheffing-aan-gezinnen-met-pleegkinderen-in-het-waals-gewest",{"_10":5103,"_7":5104,"_34":35,"_13":5105},"Circulaire 2018/C/27 met betrekking tot de regels voor geschillenbeslechting in verband met de toepassing van internationale belastingverdragen","9a511b78-6594-4df5-92ec-e35d8b488b5f","circulaire-2018-c-27-met-betrekking-tot-de-regels-voor-geschillenbeslechting-in-verband-met-de-toepassing-van-internationale-belastingverdragen",{"_10":5107,"_7":5108,"_34":35,"_13":5109},"Circulaire 2017/C/43 betreffende de verzekeringskosten die naar aanleiding van de verkoop van een reis aan de reiziger worden aangerekend - FAQ","05176a11-27f6-4d28-96ac-80feeb7aead0","circulaire-2017-c-43-betreffende-de-verzekeringskosten-die-naar-aanleiding-van-de-verkoop-van-een-reis-aan-de-reiziger-worden-aangerekend-faq",{"_10":5111,"_7":5112,"_34":35,"_13":5113},"Circulaire 2017/C/87 betreffende pensioenen in eigen beheer","785e710e-1d78-444f-a23c-1c9d5619d206","circulaire-2017-c-87-betreffende-pensioenen-in-eigen-beheer",{"_10":5115,"_7":5116,"_34":35,"_13":5117},"Circulaire 2017/C/80 betreffende het Btw-tarief dat van toepassing is voor deelname aan een ontsnappingsspel","c3ef9769-86d0-4dd9-9367-fb6bdd80f1b7","circulaire-2017-c-80-betreffende-het-btw-tarief-dat-van-toepassing-is-voor-deelname-aan-een-ontsnappingsspel",{"_10":5119,"_7":5120,"_34":35,"_13":5121},"Circulaire 2017/C/86 betreffende de aanpassing van de berekening van de bijkomende vermindering voor pensioenen en vervangingsinkomsten","8b325c6e-bf74-4f4d-baa9-486d38c6ada9","circulaire-2017-c-86-betreffende-de-aanpassing-van-de-berekening-van-de-bijkomende-vermindering-voor-pensioenen-en-vervangingsinkomsten",{"_10":5123,"_7":5124,"_34":35,"_13":5125},"Circulaire 2017/C/83 betreffende de forfaitaire vergoedingen voor dienstreizen in het buitenland","0ccd8ac8-97c1-41e6-8f78-578493a6e50d","circulaire-2017-c-83-betreffende-de-forfaitaire-vergoedingen-voor-dienstreizen-in-het-buitenland",{"_10":5127,"_7":5128,"_34":35,"_13":5129},"Circulaire 2017/C/79 over de gewestelijke inkomenscompensatievergoedingen bij openbare werken","75585954-d5a4-4869-a566-85f23e725c36","circulaire-2017-c-79-over-de-gewestelijke-inkomenscompensatievergoedingen-bij-openbare-werken",{"_10":5131,"_7":5132,"_34":35,"_13":5133},"Circulaire 2017/C/77 betreffende de overgangsbepalingen inzake de bestaande inschrijvingen van inpandgevingen van een handelszaak en landbouwvoorrechten, en de wijzigingsbepalingen inzake registratierecht","5562bbb0-9801-4cf6-833f-bfee2da4a007","circulaire-2017-c-77-betreffende-de-overgangsbepalingen-inzake-de-bestaande-inschrijvingen-van-inpandgevingen-van-een-handelszaak-en-landbouwvoorrechten-en-de-wijzigingsbepalingen-inzake-registratierecht",{"_10":5135,"_7":5136,"_34":35,"_13":5137},"Circulaire 2017/C/78 betreffende invoerregeling groenten en fruit","cdeac208-6577-4846-8e65-cae5dc844423","circulaire-2017-c-78-betreffende-invoerregeling-groenten-en-fruit",{"_10":5139,"_7":5140,"_34":35,"_13":5141},"Circulaire 2017/C/75 betreffende de notie randapparatuur in het kader van het project privé-pc","a0a26a7c-ce4d-46af-896f-51923ba805c2","circulaire-2017-c-75-betreffende-de-notie-randapparatuur-in-het-kader-van-het-project-prive-pc",{"_10":5143,"_7":5144,"_34":35,"_13":5145},"Circulaire 2017/C/81 betreffende de forfaitaire verblijfsvergoedingen voor beroepsmatige verblijven in het buitenland van meer dan 30 dagen","d0ab7c73-9543-4262-b7d1-f07dc2edf615","circulaire-2017-c-81-betreffende-de-forfaitaire-verblijfsvergoedingen-voor-beroepsmatige-verblijven-in-het-buitenland-van-meer-dan-30-dagen",{"_10":5147,"_7":5148,"_34":35,"_13":5149},"Circulaire 2017/C/67 betreffende de omzetting van de wijzigingsrichtlijnen van de moeder-dochterrichtlijn","2f824ea7-bcf4-498a-b33d-53c450a9ec91","circulaire-2017-c-67-betreffende-de-omzetting-van-de-wijzigingsrichtlijnen-van-de-moeder-dochterrichtlijn",{"_10":5151,"_7":5152,"_34":35,"_13":5153},"Circulaire 2017/C/65 met betrekking tot de behandeling op het vlak van de Btw van boetes wegens vertraging in de uitvoering van overeenkomsten","b02a205f-a075-4765-9c0f-81ec1b18ac42","circulaire-2017-c-65-met-betrekking-tot-de-behandeling-op-het-vlak-van-de-btw-van-boetes-wegens-vertraging-in-de-uitvoering-van-overeenkomsten",{"_10":5155,"_7":5156,"_34":35,"_13":5157},"Circulaire 2017/C/63 over de wijzigingen in de aangifte in de belasting van niet-inwoners (natuurlijke personen) van aanslagjaar 2017","a35d047b-58bb-4177-a7fc-f9afb0f6f25d","circulaire-2017-c-63-over-de-wijzigingen-in-de-aangifte-in-de-belasting-van-niet-inwoners-natuurlijke-personen-van-aanslagjaar-2017",{"_10":5159,"_7":5160,"_34":35,"_13":5161},"Circulaire 2017/C/72 betreffende de forfaitaire vergoedingen voor dienstreizen in het buitenland","3f79ab38-57bb-491d-ac7f-5ce01997adec","circulaire-2017-c-72-betreffende-de-forfaitaire-vergoedingen-voor-dienstreizen-in-het-buitenland",{"_10":5163,"_7":5164,"_34":35,"_13":5165},"Circulaire 2017/C/59 betreffende Fiscale bemiddelingsdienst – uitbreiding bevoegdheden – schorsend effect van een aanvraag tot fiscale bemiddeling","3ea9e333-1ecd-4651-bc44-025b89a85ff9","circulaire-2017-c-59-betreffende-fiscale-bemiddelingsdienst-uitbreiding-bevoegdheden-schorsend-effect-van-een-aanvraag-tot-fiscale-bemiddeling",{"_10":5167,"_7":5168,"_34":35,"_13":5169},"Circulaire 2017/C/69 betreffende het maximumbedrag van de bezoldigingen van jonge sportbeoefenaars","6ceb4431-672a-4cbd-89ec-afe886a869fb","circulaire-2017-c-69-betreffende-het-maximumbedrag-van-de-bezoldigingen-van-jonge-sportbeoefenaars",{"_10":5171,"_7":5172,"_34":35,"_13":5173},"Circulaire 2017/C/71 betreffende de forfaitaire verblijfsvergoedingen voor beroepsmatige verblijven in het buitenland van meer dan 30 dagen","785b07e6-1bb5-4803-9937-275191ead56d","circulaire-2017-c-71-betreffende-de-forfaitaire-verblijfsvergoedingen-voor-beroepsmatige-verblijven-in-het-buitenland-van-meer-dan-30-dagen",{"_10":5175,"_7":5176,"_34":35,"_13":5177},"Circulaire 2017/C/60 betreffende handelingen van onderschrijvingsagenten","03773f27-f7aa-4091-a0da-e8e8c6fa2ec9","circulaire-2017-c-60-betreffende-handelingen-van-onderschrijvingsagenten",{"_10":5179,"_7":5180,"_34":35,"_13":5181},"Circulaire 2017/C/58 betreffende het fiscale stelsel van de exitheffing. Invoering van de keuze tussen de onmiddellijke en de gespreide betaling van de exitheffing","7b5f0467-3ad1-407e-abce-f06e6dd4c271","circulaire-2017-c-58-betreffende-het-fiscale-stelsel-van-de-exitheffing-invoering-van-de-keuze-tussen-de-onmiddellijke-en-de-gespreide-betaling-van-de-exitheffing",{"_10":5183,"_7":5184,"_34":35,"_13":5185},"Circulaire 2017/C/61 betreffende de maximaal aftrekbare bijdrage voor het vrij aanvullend pensioen voor zelfstandigen - (VAPZ)","38cc473d-7f5a-4c14-9e5a-011aa70a7376","circulaire-2017-c-61-betreffende-de-maximaal-aftrekbare-bijdrage-voor-het-vrij-aanvullend-pensioen-voor-zelfstandigen-vapz",{"_10":5187,"_7":5188,"_34":35,"_13":5189},"Circulaire 2017/C/89 betreffende de inschrijving in de administratie van de aangever (EIDR) (opgeheven)","05dad6a2-0721-469b-a31f-f6f3bdcd72de","circulaire-2017-c-89-betreffende-de-inschrijving-in-de-administratie-van-de-aangever-eidr-opgeheven",{"_10":5191,"_7":5192,"_34":35,"_13":5193},"Circulaire 2017/C/53 betreffende de kilometervergoeding voor dienstverplaatsingen","c6b48685-f25b-425b-a37d-04aedde11941","circulaire-2017-c-53-betreffende-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":5195,"_7":5196,"_34":35,"_13":5197},"Circulaire 2017/C/42 betreffende het binnenbrengen van goederen in het douanegebied van de Unie – Tijdelijke opslag van goederen (Opgeheven)","3234ec91-e4d8-4538-80ba-65d46cd08074","circulaire-2017-c-42-betreffende-het-binnenbrengen-van-goederen-in-het-douanegebied-van-de-unie-tijdelijke-opslag-van-goederen-opgeheven",{"_10":5199,"_7":5200,"_34":35,"_13":5201},"Circulaire 2017/C/50 betreffende het fiscaal regime van aanvullende pensioenen die door een in België gevestigd pensioenfonds of een in België gevestigde verzekeringsonderneming worden betaald of toegekend aan niet-inwoners (natuurlijke personen)","01f96168-56b4-4c4f-8289-e24dcb311ba6","circulaire-2017-c-50-betreffende-het-fiscaal-regime-van-aanvullende-pensioenen-die-door-een-in-belgie-gevestigd-pensioenfonds-of-een-in-belgie-gevestigde-verzekeringsonderneming-worden-betaald-of-toegekend-aan-niet-inwoners-natuurlijke-personen",{"_10":5203,"_7":5204,"_34":35,"_13":5205},"Circulaire 2017/C/45 betreffende de belastingvermindering voor dakisolatie","3b83c94f-1430-4a2a-a796-82240d740a1c","circulaire-2017-c-45-betreffende-de-belastingvermindering-voor-dakisolatie",{"_10":5207,"_7":5208,"_34":35,"_13":5209},"Circulaire 2017/C/40 betreffende de belasting van niet-inwoners","8f39c0a3-2848-4750-b3be-2c5f5efdf997","circulaire-2017-c-40-betreffende-de-belasting-van-niet-inwoners",{"_10":5211,"_7":5212,"_34":35,"_13":5213},"Circulaire 2021/C/34 over doctoraatsbeurzen toegekend aan arts-specialisten in opleiding – COVID-19-pandemie","d07ea2e1-232f-404b-9e29-0f4a5620c3ea","circulaire-2021-c-34-over-doctoraatsbeurzen-toegekend-aan-arts-specialisten-in-opleiding-covid-19-pandemie",{"_10":5215,"_7":5216,"_34":35,"_13":5217},"Circulaire 2021/C/38 over de fiscale vrijstelling voor vrijwillige overuren in cruciale sectoren in het kader van de COVID-19-pandemie","d60b9844-96f6-4a85-90a4-bf5bdbbc47cf","circulaire-2021-c-38-over-de-fiscale-vrijstelling-voor-vrijwillige-overuren-in-cruciale-sectoren-in-het-kader-van-de-covid-19-pandemie",{"_10":5219,"_7":5220,"_34":35,"_13":5221},"Circulaire 2021/C/36 over de verlaagde aanslagvoet van de RV op dividenden van 'VVPR-bis' aandelen in geval van interimdividend of tussentijds dividend","c2c073c3-c666-4d17-9957-bcd5d78d24ac","circulaire-2021-c-36-over-de-verlaagde-aanslagvoet-van-de-rv-op-dividenden-van-vvpr-bis-aandelen-in-geval-van-interimdividend-of-tussentijds-dividend",{"_10":5223,"_7":5224,"_34":35,"_13":5225},"Omzendbrief 2021/C/37 met betrekking tot afhandeling van inbreuken inzake douane","9f7cd143-f33f-4950-a092-25bee11eb8fd","omzendbrief-2021-c-37-met-betrekking-tot-afhandeling-van-inbreuken-inzake-douane",{"_10":5227,"_7":5228,"_34":35,"_13":5229},"Circulaire 2021/C/31 over de looptijdverlenging van hypothecaire leningen in het kader van de COVID-19-pandemie – Vlaams Gewest","79a376c8-ee9a-4b72-8e82-697aa2899831","circulaire-2021-c-31-over-de-looptijdverlenging-van-hypothecaire-leningen-in-het-kader-van-de-covid-19-pandemie-vlaams-gewest",{"_10":5231,"_7":5232,"_34":35,"_13":5233},"Circulaire 2021/C/33 betreffende het tijdelijk verlaagde btw-tarief voor COVID-19-vaccins en medisch hulpmiddelen voor in-vitrodiagnostiek van deze ziekte","1a5adef6-3a63-41ed-948b-d85fe3e2bbc9","circulaire-2021-c-33-betreffende-het-tijdelijk-verlaagde-btw-tarief-voor-covid-19-vaccins-en-medisch-hulpmiddelen-voor-in-vitrodiagnostiek-van-deze-ziekte",{"_10":5235,"_7":5236,"_34":35,"_13":5237},"Circulaire 2021/C/30 over het arrest nr. C-389/18 van 19.12.2019 van het Hof van Justitie van de Europese Unie (HvJ) over het regime van de definitief belaste inkomsten (DBI)","dd7961d0-8cad-41fa-a162-da44efdf9c72","circulaire-2021-c-30-over-het-arrest-nr-c-389-18-van-19-12-2019-van-het-hof-van-justitie-van-de-europese-unie-hvj-over-het-regime-van-de-definitief-belaste-inkomsten-dbi",{"_10":5239,"_7":5240,"_34":35,"_13":5241},"Circulaire 2021/C/27 inzake de gewone wet van 03.12.2020 en de bijzondere wet van 13.12.2020 inzake registratierechten","b0b36d7c-6321-4d04-98a3-77454965445d","circulaire-2021-c-27-inzake-de-gewone-wet-van-03-12-2020-en-de-bijzondere-wet-van-13-12-2020-inzake-registratierechten",{"_10":5243,"_7":5244,"_34":35,"_13":5245},"Circulaire 2021/C/24 betreffende de Definitieve vrijstellingen – Zendingen met een te verwaarlozen waarde – Kleine zendingen (Opgeheven)","21e754cf-c8b9-4949-a0e3-9c1a5ca252ef","circulaire-2021-c-24-betreffende-de-definitieve-vrijstellingen-zendingen-met-een-te-verwaarlozen-waarde-kleine-zendingen-opgeheven",{"_10":5247,"_7":5248,"_34":35,"_13":5249},"Circulaire 2021/C/11 betreffende het Waals decreet van 02.05.2019 inzake successierechten en registratierechten","283af550-1d2d-436f-9d27-c5af14593b27","circulaire-2021-c-11-betreffende-het-waals-decreet-van-02-05-2019-inzake-successierechten-en-registratierechten",{"_10":5251,"_7":5252,"_34":35,"_13":5253},"Circulaire 2021/C/19 betreffende de plaatsbepaling van diensten inzake onderwijs","aa151b51-33c8-4b45-9ee2-223e9743992f","circulaire-2021-c-19-betreffende-de-plaatsbepaling-van-diensten-inzake-onderwijs",{"_10":5255,"_7":5256,"_34":35,"_13":5257},"Circulaire 2021/C/12 over het belastingstelsel van de vergoedingen voor vrijwilligerswerk","6df675cb-11c5-4672-8ce4-ee7d7c7d425d","circulaire-2021-c-12-over-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk",{"_10":5259,"_7":5260,"_34":35,"_13":5261},"Circulaire 2021/C/14 over de bedragen geboekt in balansen afgesloten op 31.12.2020 voor de uitbetaling van het vakantiegeld van het personeel in 2021","fb926643-20d1-4de8-a85d-4c3d51b2b2ee","circulaire-2021-c-14-over-de-bedragen-geboekt-in-balansen-afgesloten-op-31-12-2020-voor-de-uitbetaling-van-het-vakantiegeld-van-het-personeel-in-2021",{"_10":5263,"_7":5264,"_34":35,"_13":5265},"Circulaire 2021/C/16 over het fiscale regime van de deeleconomie (vanaf inkomstenjaar 2021)","b2d60222-d6aa-4aa7-be95-309b360167c0","circulaire-2021-c-16-over-het-fiscale-regime-van-de-deeleconomie-vanaf-inkomstenjaar-2021",{"_10":5267,"_7":5268,"_34":35,"_13":5269},"Circulaire 2021/C/13 over het belastingstelsel van de vergoedingen voor vrijwilligerswerk. Tijdelijke maatregelen in het kader van de COVID-19-pandemie","b4282d2d-b763-4389-be1a-92c303db9e2e","circulaire-2021-c-13-over-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk-tijdelijke-maatregelen-in-het-kader-van-de-covid-19-pandemie",{"_10":5271,"_7":5272,"_34":35,"_13":5273},"Circulaire 2021/C/10 over het belastingkrediet ‘Proxi-lening’ in het Brussels Hoofdstedelijk Gewest","2b79dd3e-cb62-433c-ba19-ecb894631bc9","circulaire-2021-c-10-over-het-belastingkrediet-proxi-lening-in-het-brussels-hoofdstedelijk-gewest",{"_10":5275,"_7":5276,"_34":35,"_13":5277},"Circulaire 2021/C/1 betreffende de accijnstarieven voor gefabriceerde tabak sedert 1 januari 2002 (Opgeheven)","1b41f636-7e21-4bc5-a1d0-d159795517d1","circulaire-2021-c-1-betreffende-de-accijnstarieven-voor-gefabriceerde-tabak-sedert-1-januari-2002-opgeheven",{"_10":5279,"_7":5280,"_34":35,"_13":5281},"Circulaire 2021/C/4 betreffende zelfstandige kinderopvang","1ac4c01a-f42e-4e26-b664-0a651b585134","circulaire-2021-c-4-betreffende-zelfstandige-kinderopvang",{"_10":5283,"_7":5284,"_34":35,"_13":5285},"Circulaire 2021/C/23 betreffende de inschrijving in de administratie van de aangever (EIDR) (opgeheven)","91ccab8c-e7d7-4e51-b53b-09632cddc947","circulaire-2021-c-23-betreffende-de-inschrijving-in-de-administratie-van-de-aangever-eidr-opgeheven",{"_10":5287,"_7":5288,"_34":35,"_13":5289},"Circulaire 2020/C/154 betreffende de Bindende Tariefinlichtingen (BTI)","85a8a78f-aa69-4843-83ef-afa8b3cafa21","circulaire-2020-c-154-betreffende-de-bindende-tariefinlichtingen-bti",{"_10":5291,"_7":5292,"_34":35,"_13":5293},"Circulaire 2020/C/151 over het begrip 'effectief actief' voor werklozen in een stelsel van werkloosheid met bedrijfstoeslag","a9745463-c476-49bc-b3f5-4d9043516441","circulaire-2020-c-151-over-het-begrip-effectief-actief-voor-werklozen-in-een-stelsel-van-werkloosheid-met-bedrijfstoeslag",{"_10":5295,"_7":5296,"_34":35,"_13":5297},"Circulaire 2020/C/147 betreffende de Definitieve Vrijstellingen – Goederen die worden ingevoerd met het oog op onderzoek, analysen of proefnemingen","137c32f0-b44c-4ffb-a991-8eba6bcf204c","circulaire-2020-c-147-betreffende-de-definitieve-vrijstellingen-goederen-die-worden-ingevoerd-met-het-oog-op-onderzoek-analysen-of-proefnemingen",{"_10":5299,"_7":5300,"_34":35,"_13":5301},"Circulaire 2020/C/143 over de uitsluiting van de bezoldigingen voor studentenarbeid gepresteerd in het tweede kwartaal van 2020 uit de bestaansmiddelen","efcfcbcc-5420-4c48-a1f8-2f7fcc3b2c6f","circulaire-2020-c-143-over-de-uitsluiting-van-de-bezoldigingen-voor-studentenarbeid-gepresteerd-in-het-tweede-kwartaal-van-2020-uit-de-bestaansmiddelen",{"_10":5303,"_7":5304,"_34":35,"_13":5305},"Circulaire 2017/C/41 betreffende bagage","d79b7108-0ad4-494e-85b8-660dbefe098c","circulaire-2017-c-41-betreffende-bagage",{"_10":5307,"_7":5308,"_34":35,"_13":5309},"Circulaire 2020/C/148 betreffende de definitieve vrijstellingen – voor klantenwerving ingevoerde goederen","492fb60c-d1f4-401b-b72d-f9603628ba82","circulaire-2020-c-148-betreffende-de-definitieve-vrijstellingen-voor-klantenwerving-ingevoerde-goederen",{"_10":5311,"_7":5312,"_34":35,"_13":5313},"Circulaire 2026/C/25 over de wijzigingen inzake personen ten laste","5e2ab674-ed73-44fe-8a31-8e6ed93d9949","circulaire-2026-c-25-over-de-wijzigingen-inzake-personen-ten-laste",{"_10":5315,"_7":5316,"_34":35,"_13":5317},"Circulaire 2026/C/30 over de verhoging van de werkgeversbijdrage in een maaltijdcheque","01c01cf6-6240-4d51-b8f1-06b53083fc57","circulaire-2026-c-30-over-de-verhoging-van-de-werkgeversbijdrage-in-een-maaltijdcheque",{"_10":5319,"_7":5320,"_34":35,"_13":5321},"Circulaire 2026/C/32 met betrekking tot de wijziging van de periodiciteit voor de indiening van de periodieke btw-aangifte en de procedure van bezwaar tegen de definitief vervangende aangifte","93819e45-75e5-4f92-9b70-f2aab7800752","circulaire-2026-c-32-met-betrekking-tot-de-wijziging-van-de-periodiciteit-voor-de-indiening-van-de-periodieke-btw-aangifte-en-de-procedure-van-bezwaar-tegen-de-definitief-vervangende-aangifte",{"_10":5323,"_7":5324,"_34":35,"_13":5325},"Circulaire 2026/C/19 betreffende de herinvoering van een verlaagd btw-tarief voor de levering met plaatsing van warmtepompen","d93c81bc-207e-489a-9d86-5bb9567d424b","circulaire-2026-c-19-betreffende-de-herinvoering-van-een-verlaagd-btw-tarief-voor-de-levering-met-plaatsing-van-warmtepompen",{"_10":5327,"_7":5328,"_34":35,"_13":5329},"Circulaire 2020/C/155 betreffende de vrijhandelsovereenkomst tussen de Europese Unie en de Republiek Singapore (opgeheven)","c1752b9b-4a6d-4a53-8c18-8abf19ca9404","circulaire-2020-c-155-betreffende-de-vrijhandelsovereenkomst-tussen-de-europese-unie-en-de-republiek-singapore-opgeheven",{"_10":5331,"_7":5332,"_34":35,"_13":5333},"Circulaire 2026/C/26 over het belastingstelsel van bezoldigingen van gepensioneerden in de zorgsector","5bcd58a0-243b-4c19-97ea-c6735abb8ca1","circulaire-2026-c-26-over-het-belastingstelsel-van-bezoldigingen-van-gepensioneerden-in-de-zorgsector",{"_10":5335,"_7":5336,"_34":35,"_13":5337},"Circulaire 2026/C/23 betreffende goederen die het douanegebied van de Unie verlaten","f70ceb4b-18c8-4596-a74b-13a22b5065d4","circulaire-2026-c-23-betreffende-goederen-die-het-douanegebied-van-de-unie-verlaten",{"_10":5339,"_7":5340,"_34":35,"_13":5341},"Circulaire 2026/C/6 over de bevriezing van de indexering van fiscale uitgaven","3ee153b5-6411-4ba0-9d35-1b857dfb233f","circulaire-2026-c-6-over-de-bevriezing-van-de-indexering-van-fiscale-uitgaven",{"_10":5343,"_7":5344,"_34":35,"_13":5345},"Circulaire 2026/C/33 over de afzonderlijke aanslag op meerwaarden verwezenlijkt op aandelen van beleggingsvennootschappen en vastgoedvennootschappen en de verrekening van de roerende voorheffing op de dividenden van die vennootschappen","2a4e674b-a2c9-43ae-b202-4e43b7763fff","circulaire-2026-c-33-over-de-afzonderlijke-aanslag-op-meerwaarden-verwezenlijkt-op-aandelen-van-beleggingsvennootschappen-en-vastgoedvennootschappen-en-de-verrekening-van-de-roerende-voorheffing-op-de-dividenden-van-die-vennootschappen",{"_10":5347,"_7":5348,"_34":35,"_13":5349},"Circulaire 2025/C/67 betreffende de regeling tijdelijke invoer voor laadborden","3f5a08f9-c4fa-4f5c-ba34-78bf787efa8d","circulaire-2025-c-67-betreffende-de-regeling-tijdelijke-invoer-voor-laadborden",{"_10":5351,"_7":5352,"_34":35,"_13":5353},"Circulaire 2026/C/13 over de kilometervergoeding voor dienstverplaatsingen","772111e0-f025-4de2-b067-2e6e6f5230dd","circulaire-2026-c-13-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":5355,"_7":5356,"_34":35,"_13":5357},"Circulaire 2026/C/21 over de gemiddelde referentiewisselkoersen van enkele belangrijke munteenheden in euro","526ba04d-9760-45cc-b2d7-a716b4e9d4e3","circulaire-2026-c-21-over-de-gemiddelde-referentiewisselkoersen-van-enkele-belangrijke-munteenheden-in-euro",{"_10":5359,"_7":5360,"_34":35,"_13":5361},"Circulaire 2026/C/12 over de wijzigingen inzake de fiscale behandeling van onderhoudsuitkeringen","db4e3812-d99a-45e9-8d73-640dcd51f3f5","circulaire-2026-c-12-over-de-wijzigingen-inzake-de-fiscale-behandeling-van-onderhoudsuitkeringen",{"_10":5363,"_7":5364,"_34":35,"_13":5365},"Circulaire 2026/C/14 met betrekking tot wijzigingen aangebracht aan de bijzondere regeling van belastingheffing over de winstmarge van toepassing op de levering van kunstvoorwerpen, voorwerpen voor verzamelingen en antiquiteiten","959c9705-bf4e-41a7-a8d5-dced5f437009","circulaire-2026-c-14-met-betrekking-tot-wijzigingen-aangebracht-aan-de-bijzondere-regeling-van-belastingheffing-over-de-winstmarge-van-toepassing-op-de-levering-van-kunstvoorwerpen-voorwerpen-voor-verzamelingen-en-antiquiteiten",{"_10":5367,"_7":5368,"_34":35,"_13":5369},"Circulaire 2026/C/18 over de uitdoving van de 'Chèque Habitat' (Wooncheque)","16cd67fe-87fe-46a3-b0ed-e9230130d085","circulaire-2026-c-18-over-de-uitdoving-van-de-cheque-habitat-wooncheque",{"_10":5371,"_7":5372,"_34":35,"_13":5373},"Circulaire 2026/C/9 betreffende CBAM-goederen en -veredelingsproducten die naar het continentaal plat of de exclusieve economische zone van lidstaten worden gebracht","cf57cae3-c063-4f81-95ac-51d154ff93cf","circulaire-2026-c-9-betreffende-cbam-goederen-en-veredelingsproducten-die-naar-het-continentaal-plat-of-de-exclusieve-economische-zone-van-lidstaten-worden-gebracht",{"_10":5375,"_7":5376,"_34":35,"_13":5377},"Circulaire 2026/C/5 over het belastingkrediet voor de aangroei van eigen middelen","2cb8f63d-96ff-4b99-9acd-e25fc4ad319a","circulaire-2026-c-5-over-het-belastingkrediet-voor-de-aangroei-van-eigen-middelen",{"_10":5379,"_7":5380,"_34":35,"_13":5381},"Circulaire 2026/C/11 over de aftrek van de beroepskosten van oplaadbare hybridevoertuigen","4be44bcf-f0ba-4083-be92-a499644b7f0d","circulaire-2026-c-11-over-de-aftrek-van-de-beroepskosten-van-oplaadbare-hybridevoertuigen",{"_10":5383,"_7":5384,"_34":35,"_13":5385},"Circulaire 2025/C/72 over de terugbetaling van elektriciteitskosten door de werkgever voor het thuis opladen van een bedrijfswagen – maximaal vast tarief per kWh – eerste kwartaal 2026 (Bijlage)","b46e183a-afd2-42b0-880c-e1efbb3a33a0","circulaire-2025-c-72-over-de-terugbetaling-van-elektriciteitskosten-door-de-werkgever-voor-het-thuis-opladen-van-een-bedrijfswagen-maximaal-vast-tarief-per-kwh-eerste-kwartaal-2026-bijlage",{"_10":5387,"_7":5388,"_34":35,"_13":5389},"Circulaire 2025/C/70 over forfaitaire verblijfsvergoedingen voor buitenlandse dienstreizen en voor beroepsmatige verblijven in het buitenland van meer dan 30 dagen","40964f0b-f6a1-4291-913f-591089e842ac","circulaire-2025-c-70-over-forfaitaire-verblijfsvergoedingen-voor-buitenlandse-dienstreizen-en-voor-beroepsmatige-verblijven-in-het-buitenland-van-meer-dan-30-dagen",{"_10":5391,"_7":5392,"_34":35,"_13":5393},"Circulaire 2025/C/58 betreffende de regeling tijdelijke invoer van luchtvaartuigen","07d4ce0d-2718-4624-9243-b0964841b498","circulaire-2025-c-58-betreffende-de-regeling-tijdelijke-invoer-van-luchtvaartuigen",{"_10":5395,"_7":5396,"_34":35,"_13":5397},"Circulaire 2025/C/66 betreffende de toetreding van Bulgarije tot de eurozone","03c87fd8-f36f-425b-a265-e499010dd0a2","circulaire-2025-c-66-betreffende-de-toetreding-van-bulgarije-tot-de-eurozone",{"_10":5399,"_7":5400,"_34":35,"_13":5401},"Circulaire 2025/C/63 over de voorwaarde inzake de minimumdeelneming in het stelsel van de definitief belaste inkomsten (DBI)","aafe5ef3-895e-4fed-9a0a-0e116292e166","circulaire-2025-c-63-over-de-voorwaarde-inzake-de-minimumdeelneming-in-het-stelsel-van-de-definitief-belaste-inkomsten-dbi",{"_10":5403,"_7":5404,"_34":35,"_13":5405},"Circulaire 2025/C/60 over de terugbetaling van elektriciteitskosten door de werkgever voor het thuis opladen van een bedrijfswagen – maximaal vast tarief per kWh – vierde kwartaal 2025","efcb0dce-3675-4f13-bc0f-c04ce5c33139","circulaire-2025-c-60-over-de-terugbetaling-van-elektriciteitskosten-door-de-werkgever-voor-het-thuis-opladen-van-een-bedrijfswagen-maximaal-vast-tarief-per-kwh-vierde-kwartaal-2025",{"_10":5407,"_7":5408,"_34":35,"_13":5409},"Circulaire 2025/C/59 betreffende het Vereenvoudigd Tarief","193056bf-8cba-4c88-9663-4f786cb10396","circulaire-2025-c-59-betreffende-het-vereenvoudigd-tarief",{"_10":5411,"_7":5412,"_34":35,"_13":5413},"Circulaire 2025/C/55 over de wijzigingen met betrekking tot studentenarbeid","46bcc654-a929-4c32-89c4-4ae2b0c45b2f","circulaire-2025-c-55-over-de-wijzigingen-met-betrekking-tot-studentenarbeid",{"_10":5415,"_7":5416,"_34":35,"_13":5417},"Circulaire 2025/C/61 over de wijzigingen in de aangifte in de belasting van niet-inwoners (natuurlijke personen) van aanslagjaar 2025","09f87d3a-8d58-4e2f-9062-6feabb8676f6","circulaire-2025-c-61-over-de-wijzigingen-in-de-aangifte-in-de-belasting-van-niet-inwoners-natuurlijke-personen-van-aanslagjaar-2025",{"_10":5419,"_7":5420,"_34":35,"_13":5421},"Circulaire 2025/C/53 over de belastingvermindering en de vrijstelling van doorstorting van bedrijfsvoorheffing in het kader van overwerk – verlenging tijdelijke verhoging van het aantal fiscaal voordelige overuren met overwerktoeslag","0cee02a9-0fd3-4b90-bd61-d4d2b6c84a71","circulaire-2025-c-53-over-de-belastingvermindering-en-de-vrijstelling-van-doorstorting-van-bedrijfsvoorheffing-in-het-kader-van-overwerk-verlenging-tijdelijke-verhoging-van-het-aantal-fiscaal-voordelige-overuren-met-overwerktoeslag",{"_10":5423,"_7":5424,"_34":35,"_13":5425},"Circulaire 2025/C/54 over het belastingstelsel van bezoldigingen van gepensioneerden in de zorgsector","1057c605-af15-4077-b443-611b6c52f7e1","circulaire-2025-c-54-over-het-belastingstelsel-van-bezoldigingen-van-gepensioneerden-in-de-zorgsector",{"_10":5427,"_7":5428,"_34":35,"_13":5429},"Circulaire 2025/C/47 betreffende het toepasselijk btw-tarief voor de levering met plaatsing van een centrale verwarmingsinstallatie die werkt op fossiele brandstoffen bij renovatie of afbraak en heropbouw","ccd92422-4eaa-4a05-aca3-cec8c2d1602d","circulaire-2025-c-47-betreffende-het-toepasselijk-btw-tarief-voor-de-levering-met-plaatsing-van-een-centrale-verwarmingsinstallatie-die-werkt-op-fossiele-brandstoffen-bij-renovatie-of-afbraak-en-heropbouw",{"_10":5431,"_7":5432,"_34":35,"_13":5433},"Circulaire 2025/C/41 over het maximumbedrag van de bezoldigingen van jonge sportbeoefenaars","408c282f-00a2-4861-8639-ea15b9918bfb","circulaire-2025-c-41-over-het-maximumbedrag-van-de-bezoldigingen-van-jonge-sportbeoefenaars",{"_10":5435,"_7":5436,"_34":35,"_13":5437},"Circulaire 2025/C/38 over de terugbetaling van elektriciteitskosten door de werkgever voor het thuis opladen van een bedrijfswagen – maximaal vast tarief per kWh – derde kwartaal 2025 – permanente toepassing","f9d4c0d4-9aa8-4a5f-8bb6-41522b81afab","circulaire-2025-c-38-over-de-terugbetaling-van-elektriciteitskosten-door-de-werkgever-voor-het-thuis-opladen-van-een-bedrijfswagen-maximaal-vast-tarief-per-kwh-derde-kwartaal-2025-permanente-toepassing",{"_10":5439,"_7":5440,"_34":35,"_13":5441},"Circulaire 2025/C/37 over het belastingstelsel van bezoldigingen van gepensioneerden in de zorgsector","84559b75-aca3-4844-9949-1bd393bf71b3","circulaire-2025-c-37-over-het-belastingstelsel-van-bezoldigingen-van-gepensioneerden-in-de-zorgsector",{"_10":5443,"_7":5444,"_34":35,"_13":5445},"Circulaire 2025/C/39 betreffende goedgekeurde en aangewezen plaatsen voor het aanbrengen van goederen bij de douane","6fd4268b-a9a3-492c-98fa-5d385e8af8ba","circulaire-2025-c-39-betreffende-goedgekeurde-en-aangewezen-plaatsen-voor-het-aanbrengen-van-goederen-bij-de-douane",{"_10":5447,"_7":5448,"_34":35,"_13":5449},"Circulaire 2025/C/30 over de vrijstelling van doorstorting van bedrijfsvoorheffing voor werkgevers die getroffen worden door een natuurramp","6c969e04-1815-4f46-9d10-83488a21cbae","circulaire-2025-c-30-over-de-vrijstelling-van-doorstorting-van-bedrijfsvoorheffing-voor-werkgevers-die-getroffen-worden-door-een-natuurramp",{"_10":5451,"_7":5452,"_34":35,"_13":5453},"Circulaire 2025/C/25 over het belastingkrediet voor de verhoging van de tussenkomst van de werkgever in een treinabonnement","5816e0db-448b-4d5a-8883-4ac057ff05f2","circulaire-2025-c-25-over-het-belastingkrediet-voor-de-verhoging-van-de-tussenkomst-van-de-werkgever-in-een-treinabonnement",{"_10":5455,"_7":5456,"_34":35,"_13":5457},"Circulaire 2025/C/15 over de in balans geboekte bedragen voor de uitbetaling van het vakantiegeld van het personeel","89d8fc79-a943-40d1-b506-4a6030704315","circulaire-2025-c-15-over-de-in-balans-geboekte-bedragen-voor-de-uitbetaling-van-het-vakantiegeld-van-het-personeel",{"_10":5459,"_7":5460,"_34":35,"_13":5461},"Circulaire 2025/C/12 over de vergoedingen voor verblijfkosten in België","edac1405-b3c4-473f-ad9b-6086aa8c4d07","circulaire-2025-c-12-over-de-vergoedingen-voor-verblijfkosten-in-belgie",{"_10":5463,"_7":5464,"_34":35,"_13":5465},"Circulaire 2025/C/13 betreffende de verlenging van de erkenning van de VZW Mdeon","2c964b6f-81e1-4de4-8f2c-5ce2e2b5c90b","circulaire-2025-c-13-betreffende-de-verlenging-van-de-erkenning-van-de-vzw-mdeon",{"_10":5467,"_7":5468,"_34":35,"_13":5469},"Circulaire 2025/C/11 over de opheffing van de forfaitaire beroepskosten voor burgemeesters, schepenen, OCMW-voorzitters en voorzitters van het bijzonder comité voor de sociale dienst","34978d3c-181a-44fe-9e52-e07e2609df04","circulaire-2025-c-11-over-de-opheffing-van-de-forfaitaire-beroepskosten-voor-burgemeesters-schepenen-ocmw-voorzitters-en-voorzitters-van-het-bijzonder-comite-voor-de-sociale-dienst",{"_10":5471,"_7":5472,"_34":35,"_13":5473},"Circulaire 2025/C/10 over het belastingstelsel van de Vlaamse premie voor zero-emissievoertuigen","42cb055d-8cbf-4960-b24a-9262d7bb38bf","circulaire-2025-c-10-over-het-belastingstelsel-van-de-vlaamse-premie-voor-zero-emissievoertuigen",{"_10":5475,"_7":5476,"_34":35,"_13":5477},"Circulaire 2025/C/9 betreffende AVS-pensioenen van Zwitserse oorsprong","50828295-cd88-4706-806b-ea3ef33e5169","circulaire-2025-c-9-betreffende-avs-pensioenen-van-zwitserse-oorsprong",{"_10":5479,"_7":5480,"_34":35,"_13":5481},"Circulaire 2025/C/7 over de amateurkunstenvergoeding","a38d7305-50c1-4964-9966-1498b15a38cd","circulaire-2025-c-7-over-de-amateurkunstenvergoeding",{"_10":5483,"_7":5484,"_34":35,"_13":5485},"Circulaire 2025/C/6 betreffende de modernisering van de Btw-ketting (Bijgewerkt)","7395a651-6469-4748-8920-2bdab1ada567","circulaire-2025-c-6-betreffende-de-modernisering-van-de-btw-ketting-bijgewerkt",{"_10":5487,"_7":5488,"_34":35,"_13":5489},"Circulaire 2025/C/8 betreffende de toetreding van Georgië","3c10b9be-5b9d-4ab6-adce-d1fe9d6c8025","circulaire-2025-c-8-betreffende-de-toetreding-van-georgie",{"_10":5491,"_7":5492,"_34":35,"_13":5493},"Circulaire 2025/C/3 over de gemiddelde referentiewisselkoersen van enkele belangrijke munteenheden in euro","59e9131d-3cf4-4431-a80c-f48b9f898ce4","circulaire-2025-c-3-over-de-gemiddelde-referentiewisselkoersen-van-enkele-belangrijke-munteenheden-in-euro",{"_10":5495,"_7":5496,"_34":35,"_13":5497},"Circulaire 2023/C/78 over de kilometervergoeding voor dienstverplaatsingen","35379ef0-4ea4-43f8-8806-3108b35d5b2d","circulaire-2023-c-78-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":5499,"_7":5500,"_34":35,"_13":5501},"Circulaire 2024/C/88 betreffende het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen","e6de8118-205a-4cb6-b13b-c454be450011","circulaire-2024-c-88-betreffende-het-wetboek-van-de-minnelijke-en-gedwongen-invordering-van-fiscale-en-niet-fiscale-schuldvorderingen",{"_10":5503,"_7":5504,"_34":35,"_13":5505},"Circulaire 2024/C/79 over de zogeheten 'Kaaimantaks' waarbij de juridische constructie gelegen is in een Staat waarmee België een overeenkomst tot vermijding van dubbele belasting heeft gesloten","e7485228-a2ba-4a2d-a3b4-86ac6a5a43df","circulaire-2024-c-79-over-de-zogeheten-kaaimantaks-waarbij-de-juridische-constructie-gelegen-is-in-een-staat-waarmee-belgie-een-overeenkomst-tot-vermijding-van-dubbele-belasting-heeft-gesloten",{"_10":5507,"_7":5508,"_34":35,"_13":5509},"11.12.2024 - circulaire 2024/C/78 betreffende de Economische Samenwerkingsovereenkomst tussen de Europese Unie en Japan","5ab2773e-35cf-4e12-a204-e7169850575c","11-12-2024-circulaire-2024-c-78-betreffende-de-economische-samenwerkingsovereenkomst-tussen-de-europese-unie-en-japan",{"_10":5511,"_7":5512,"_34":35,"_13":5513},"Circulaire 2024/C/71 over de amateurkunstenvergoeding","c32c76ca-941c-4b64-bb93-33e40f97d22a","circulaire-2024-c-71-over-de-amateurkunstenvergoeding",{"_10":5515,"_7":5516,"_34":35,"_13":5517},"Circulaire 2024/C/69 over het belastingstelsel voor de verdeling van papieren publicaties","0cd60d1f-fa2e-4aa7-92e6-44706822b13f","circulaire-2024-c-69-over-het-belastingstelsel-voor-de-verdeling-van-papieren-publicaties",{"_10":5519,"_7":5520,"_34":35,"_13":5521},"Circulaire 2024/C/68 betreffende het binnenbrengen van goederen in het douanegebied van de Unie","38858d89-3ec9-49b9-a6ae-6323b940a77d","circulaire-2024-c-68-betreffende-het-binnenbrengen-van-goederen-in-het-douanegebied-van-de-unie",{"_10":5523,"_7":5524,"_34":35,"_13":5525},"22.10.2024 - Circulaire 2024/C/65 betreffende de verschillende gebieden van de Europese Unie","3ea5e145-460e-4324-8380-7f1cf5025533","22-10-2024-circulaire-2024-c-65-betreffende-de-verschillende-gebieden-van-de-europese-unie",{"_10":5527,"_7":5528,"_34":35,"_13":5529},"Circulaire 2024/C/64 over de vrijstelling van de pensioenbonus","fa100315-f063-4ab7-91a6-1600e160cf4d","circulaire-2024-c-64-over-de-vrijstelling-van-de-pensioenbonus",{"_10":5531,"_7":5532,"_34":35,"_13":5533},"Circulaire 2024/C/53 FAQ betreffende de toepassing van het recht op aftrek volgens het algemeen verhoudingsgetal of het werkelijk gebruik","231a40b0-cd2a-4b1c-98e8-1a328047acf8","circulaire-2024-c-53-faq-betreffende-de-toepassing-van-het-recht-op-aftrek-volgens-het-algemeen-verhoudingsgetal-of-het-werkelijk-gebruik",{"_10":5535,"_7":5536,"_34":35,"_13":5537},"Circulaire 2024/C/56 over het belastingkrediet voor de facultatieve verhoging van de fietskilometervergoeding","09f73483-142e-4563-9b06-6d4c89082880","circulaire-2024-c-56-over-het-belastingkrediet-voor-de-facultatieve-verhoging-van-de-fietskilometervergoeding",{"_10":5539,"_7":5540,"_34":35,"_13":5541},"Circulaire 2024/C/50 met FAQ over de fiscale vergroening van de mobiliteit op het vlak van de autofiscaliteit","779df88a-d121-4a8c-a1a5-85ac25a3aa4e","circulaire-2024-c-50-met-faq-over-de-fiscale-vergroening-van-de-mobiliteit-op-het-vlak-van-de-autofiscaliteit",{"_10":5543,"_7":5544,"_34":35,"_13":5545},"Circulaire 2024/C/45 over het maximumbedrag van de bezoldigingen van jonge sportbeoefenaars","b3392328-b4c7-4449-81cb-1e6f8e8e079d","circulaire-2024-c-45-over-het-maximumbedrag-van-de-bezoldigingen-van-jonge-sportbeoefenaars",{"_10":5547,"_7":5548,"_34":35,"_13":5549},"Circulaire 2024/C/43 betreffende de jaarlijkse taks op de verzekeringsverrichtingen","7ff70aa0-ecb1-4269-8131-1e76fc0c3bfb","circulaire-2024-c-43-betreffende-de-jaarlijkse-taks-op-de-verzekeringsverrichtingen",{"_10":5551,"_7":5552,"_34":35,"_13":5553},"Circulaire 2024/C/47 betreffende de btw-regeling voor de intracommunautaire leveringen en verwervingen van nieuwe vervoermiddelen","9f75d9a6-f5fa-4bb8-868f-fee814d9331d","circulaire-2024-c-47-betreffende-de-btw-regeling-voor-de-intracommunautaire-leveringen-en-verwervingen-van-nieuwe-vervoermiddelen",{"_10":5555,"_7":5556,"_34":35,"_13":5557},"Circulaire 2025/C/17 betreffende energieproducten en elektriciteit","874c6742-027b-4558-b46d-88e322b37cdf","circulaire-2025-c-17-betreffende-energieproducten-en-elektriciteit",{"_10":5559,"_7":5560,"_34":35,"_13":5561},"Circulaire 2024/C/36 over de wijzigingen met betrekking tot personen ten laste, ingevoerd door de wet van 22.12.2023","0fee4683-d263-4474-b8fe-b0b98d34f4aa","circulaire-2024-c-36-over-de-wijzigingen-met-betrekking-tot-personen-ten-laste-ingevoerd-door-de-wet-van-22-12-2023",{"_10":5563,"_7":5564,"_34":35,"_13":5565},"22.05.2024 - Circulaire 2024/C/34 betreffende de EMCS noodprocedure","1bc8b84a-fca5-4544-a24d-c6d254967f0c","22-05-2024-circulaire-2024-c-34-betreffende-de-emcs-noodprocedure",{"_10":5567,"_7":5568,"_34":35,"_13":5569},"Circulaire 2024/C/29 over de niet-aftrekbaarheid van huur en huurvoordelen voor een onroerend goed en de vergoedingen en voordelen uit hoofde van een zakelijk gebruiksrecht op een onroerend goed","0b74a8b0-000f-4f9f-b429-0c149c8a2057","circulaire-2024-c-29-over-de-niet-aftrekbaarheid-van-huur-en-huurvoordelen-voor-een-onroerend-goed-en-de-vergoedingen-en-voordelen-uit-hoofde-van-een-zakelijk-gebruiksrecht-op-een-onroerend-goed",{"_10":5571,"_7":5572,"_34":35,"_13":5573},"Circulaire 2024/C/27 over de grensbedragen inzake aanvullende pensioenen","e5b37722-2e17-4e54-a841-77be1b5d71c0","circulaire-2024-c-27-over-de-grensbedragen-inzake-aanvullende-pensioenen",{"_10":5575,"_7":5576,"_34":35,"_13":5577},"Circulaire 2024/C/26 over de belastingvoordelen voor de hypothecaire leningen in het Waals Gewest","f56d3a8a-b9a5-48fe-ba4e-7615c7dbdfed","circulaire-2024-c-26-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-waals-gewest",{"_10":5579,"_7":5580,"_34":35,"_13":5581},"Circulaire 2024/C/28 over de tenlasteneming van een echtpaar van ascendenten","1ef405dc-277d-4d6e-ba5b-8bac2f3ae5e9","circulaire-2024-c-28-over-de-tenlasteneming-van-een-echtpaar-van-ascendenten",{"_10":5583,"_7":5584,"_34":35,"_13":5585},"06.06.2024 - Circulaire 2024/C/40 betreffende Tijdelijke Invoer – Algemene bepalingen","fa6c30eb-8c49-4e45-80cf-3cea10b3d91c","06-06-2024-circulaire-2024-c-40-betreffende-tijdelijke-invoer-algemene-bepalingen",{"_10":5587,"_7":5588,"_34":35,"_13":5589},"Circulaire 2024/C/23 over de kilometervergoeding voor dienstverplaatsingen","de1a6098-8d96-4713-bbc4-5d5c64defda3","circulaire-2024-c-23-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":5591,"_7":5592,"_34":35,"_13":5593},"Circulaire 2024/C/24 over de belastingvoordelen voor de hypothecaire leningen in het Brussels Hoofdstedelijk Gewest","7fe68280-3278-4037-8e59-f2f16687bdbf","circulaire-2024-c-24-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-brussels-hoofdstedelijk-gewest",{"_10":5595,"_7":5596,"_34":35,"_13":5597},"Addendum dd 02.07.2012 aan de circulaire nr. Ci.RH.332/603.299 (AOIF nr. 69/2010) van 29.11.2010","3653228f-292f-468c-8599-f2f3c9012439","addendum-dd-02-07-2012-aan-de-circulaire-nr-ci-rh-332-603-299-aoif-nr-69-2010-van-29-11-2010",{"_10":5599,"_7":5600,"_34":35,"_13":5601},"Circulaire 2024/C/22 over de vrijstelling van de fietsvergoeding en het voordeel dat voortvloeit uit de terbeschikkingstelling van een bedrijfsfiets, alsook over de beroepskosten verbonden aan het gebruik van de fiets voor woon-werkverkeer","66ebb96f-84a2-4eba-9e24-248cc222ce8d","circulaire-2024-c-22-over-de-vrijstelling-van-de-fietsvergoeding-en-het-voordeel-dat-voortvloeit-uit-de-terbeschikkingstelling-van-een-bedrijfsfiets-alsook-over-de-beroepskosten-verbonden-aan-het-gebruik-van-de-fiets-voor-woon-werkverkeer",{"_10":5603,"_7":5604,"_34":35,"_13":5605},"Circulaire 2024/C/19 over de wijzigingen op het vlak van het mobiliteitsbudget","fd293e28-4c8f-4211-9cf0-d4aff3c0e48a","circulaire-2024-c-19-over-de-wijzigingen-op-het-vlak-van-het-mobiliteitsbudget",{"_10":5607,"_7":5608,"_34":35,"_13":5609},"Circulaire 2023/C/16 betreffende zelfstandige kinderopvang","14eff4cf-417c-46e7-9049-e270f5a84da2","circulaire-2023-c-16-betreffende-zelfstandige-kinderopvang",{"_10":5611,"_7":5612,"_34":35,"_13":5613},"Circulaire 2024/C/25 over de belastingvoordelen voor de hypothecaire leningen in het Vlaams Gewest","e38bf595-67b3-4190-ab89-b60adbf9bef8","circulaire-2024-c-25-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-vlaams-gewest",{"_10":5615,"_7":5616,"_34":35,"_13":5617},"Circulaire 2024/C/16 over het mobiliteitsbudget – formules om het bedrag van de bestedingen in pijler 1 en het bedrag van het mobiliteitsbudget zelf te berekenen","2cf5cc25-2993-490e-a4d3-94b26ef77fc5","circulaire-2024-c-16-over-het-mobiliteitsbudget-formules-om-het-bedrag-van-de-bestedingen-in-pijler-1-en-het-bedrag-van-het-mobiliteitsbudget-zelf-te-berekenen",{"_10":5619,"_7":5620,"_34":35,"_13":5621},"21.02.2024 - Circulaire 2024/C/17 betreffende de definitieve vrijstellingen – Goederen ingevoerd voor algemene doeleinden door instellingen met een liefdadig of filantropisch karakter","2becd29f-dd9d-43a8-9df9-00e404627673","21-02-2024-circulaire-2024-c-17-betreffende-de-definitieve-vrijstellingen-goederen-ingevoerd-voor-algemene-doeleinden-door-instellingen-met-een-liefdadig-of-filantropisch-karakter",{"_10":5623,"_7":5624,"_34":35,"_13":5625},"Circulaire 2024/C/20 betreffende de wet van 28 december 2023 houdende diverse fiscale bepalingen","bbe5d30e-42df-41e6-8160-0a771a8f976c","circulaire-2024-c-20-betreffende-de-wet-van-28-december-2023-houdende-diverse-fiscale-bepalingen",{"_10":5627,"_7":5628,"_34":35,"_13":5629},"Circulaire 2023/C/103 over de fiscale behandeling van de buitenlandse beroepsverliezen","94283d38-4415-4770-97d3-0ecb9a6f0c32","circulaire-2023-c-103-over-de-fiscale-behandeling-van-de-buitenlandse-beroepsverliezen",{"_10":5631,"_7":5632,"_34":35,"_13":5633},"Circulaire 2024/C/5 over de verhoging van het maximumbedrag van de fiscale werkbonus","b87543e3-d987-4970-81dd-7a3fd758d048","circulaire-2024-c-5-over-de-verhoging-van-het-maximumbedrag-van-de-fiscale-werkbonus",{"_10":5635,"_7":5636,"_34":35,"_13":5637},"Circulaire 2024/C/3 over de kilometervergoeding voor dienstverplaatsingen (Bijlage)","0f124937-79ca-4c75-8175-40d135e68ee2","circulaire-2024-c-3-over-de-kilometervergoeding-voor-dienstverplaatsingen-bijlage",{"_10":5639,"_7":5640,"_34":35,"_13":5641},"Circulaire 2024/C/9 over het belastingstelsel van de vergoedingen voor vrijwilligerswerk","088fe5d3-4da2-47aa-b321-865213b590ce","circulaire-2024-c-9-over-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk",{"_10":5643,"_7":5644,"_34":35,"_13":5645},"Circulaire 2024/C/8 over het belastingstelsel van bezoldigingen van gepensioneerden in de zorgsector","5ca72d7f-f448-4a5b-b809-d788fa584a58","circulaire-2024-c-8-over-het-belastingstelsel-van-bezoldigingen-van-gepensioneerden-in-de-zorgsector",{"_10":5647,"_7":5648,"_34":35,"_13":5649},"Circulaire 2024/C/6 over de belastingvermindering en de vrijstelling van doorstorting van bedrijfsvoorheffing in het kader van overwerk – tijdelijke verhoging van het aantal fiscaal voordelige overuren met overwerktoeslag","c03c9147-b592-4580-8131-667995dd00d3","circulaire-2024-c-6-over-de-belastingvermindering-en-de-vrijstelling-van-doorstorting-van-bedrijfsvoorheffing-in-het-kader-van-overwerk-tijdelijke-verhoging-van-het-aantal-fiscaal-voordelige-overuren-met-overwerktoeslag",{"_10":5651,"_7":5652,"_34":35,"_13":5653},"04.01.2024 - Circulaire 2024/C/1 betreffende de accijnstarieven voor tabaksfabricaten en met tabaksfabricaten gelijkgestelde producten sedert 1 januari 2002","87f89629-9102-4578-9988-cf3efce59129","04-01-2024-circulaire-2024-c-1-betreffende-de-accijnstarieven-voor-tabaksfabricaten-en-met-tabaksfabricaten-gelijkgestelde-producten-sedert-1-januari-2002",{"_10":5655,"_7":5656,"_34":35,"_13":5657},"Circulaire 2024/C/3 over de kilometervergoeding voor dienstverplaatsingen","7b9e4b8b-03a9-48a3-97ba-b3cca93ac467","circulaire-2024-c-3-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":5659,"_7":5660,"_34":35,"_13":5661},"Circulaire nr. Ci.RH.861/617.113 (AAFisc Nr. 23/2012) d.d. 26.06.2012","677eefbf-7ec5-4ae1-a123-8162ff28d343","circulaire-nr-ci-rh-861-617-113-aafisc-nr-23-2012-d-d-26-06-2012",{"_10":5663,"_7":5664,"_34":35,"_13":5665},"CIRCULAIRE nr. E.T. 122.682 (AAFisc Nr. 22 / 2012) dd. 01.06.2012","bc002f58-b2e1-478d-9700-3477d8146cb0","circulaire-nr-e-t-122-682-aafisc-nr-22-2012-dd-01-06-2012",{"_10":5667,"_7":5668,"_34":35,"_13":5669},"Circulaire nr. Ci.RH.82/619.706 (AAFisc Nr. 29/2012) d.d. 21.09.2012","1ae7f923-e59f-4ca4-80cd-5a0805febc34","circulaire-nr-ci-rh-82-619-706-aafisc-nr-29-2012-d-d-21-09-2012",{"_10":5671,"_7":5672,"_34":35,"_13":5673},"Circulaire AFZ nr. 2/2012 d.d. 27/04/2012 (AFZ/2012-0288)","4249ed0d-b6d0-46a5-b478-f372ee9b31a6","circulaire-afz-nr-2-2012-d-d-27-04-2012-afz-2012-0288",{"_10":5675,"_7":5676,"_34":35,"_13":5677},"Circulaire nr. Ci.R9.F/615.800 (AAFisc Nr. 14/2012) d.d. 03.04.2012","5d011f68-3622-400a-af5e-9ce187cc50fb","circulaire-nr-ci-r9-f-615-800-aafisc-nr-14-2012-d-d-03-04-2012",{"_10":5679,"_7":5680,"_34":35,"_13":5681},"Circulaire nr. Ci.RH.242/614.292 (AAFisc Nr. 13/2012) dd 19.03.2012","a58b50a8-abb9-44b5-9c8a-eb2d2a64b2f8","circulaire-nr-ci-rh-242-614-292-aafisc-nr-13-2012-dd-19-03-2012",{"_10":5683,"_7":5684,"_34":35,"_13":5685},"Circulaire nr. 2/2012 d.d. 14.03.2012","2c92a2f4-398f-4f0e-8407-d2d4e11fe1ec","circulaire-nr-2-2012-d-d-14-03-2012",{"_10":5687,"_7":5688,"_34":35,"_13":5689},"Circulaire nr. Ci.RH.241/615.370 (AAFisc Nr. 6/2012) dd 17.02.2012","1da3c333-a60d-43ea-85ad-241f8f6ec853","circulaire-nr-ci-rh-241-615-370-aafisc-nr-6-2012-dd-17-02-2012",{"_10":5691,"_7":5692,"_34":35,"_13":5693},"Circulaire nr. Ci.RH.331/615.353 (AAFisc Nr. 7/2012) dd 17.02.2012","2c696c00-7986-4762-b6c0-47a7b36ab19d","circulaire-nr-ci-rh-331-615-353-aafisc-nr-7-2012-dd-17-02-2012",{"_10":5695,"_7":5696,"_34":35,"_13":5697},"Circulaire nr. Ci.RH.82/612.046 (AAFisc Nr. 39/2011) dd 28.07.2011","faf93582-a2ee-4c32-b0b2-582d0d6fdfe2","circulaire-nr-ci-rh-82-612-046-aafisc-nr-39-2011-dd-28-07-2011",{"_10":5699,"_7":5700,"_34":35,"_13":5701},"Circulaire nr. Ci.RH.842/596.566 (AAFisc Nr. 37/2011) dd 13.07.2011","2053472a-e3ba-4f95-a071-c98532edf3ca","circulaire-nr-ci-rh-842-596-566-aafisc-nr-37-2011-dd-13-07-2011",{"_10":5703,"_7":5704,"_34":35,"_13":5705},"Circulaire nr. 6/2011 d.d. 30.06.2011","dca677c1-d1e5-46d9-898d-5d3e55f8d4ae","circulaire-nr-6-2011-d-d-30-06-2011",{"_10":5707,"_7":5708,"_34":35,"_13":5709},"Circulaire nr. Ci.RH.241/602.082 (AAFisc Nr. 36/2011) d.d. 11.07.2011","0449132c-1b00-4e02-b4dd-81d7c50ea97f","circulaire-nr-ci-rh-241-602-082-aafisc-nr-36-2011-d-d-11-07-2011",{"_10":5711,"_7":5712,"_34":35,"_13":5713},"CORRIGENDUM dd 28.06.2011 bij de circulaire nr. Ci.R.9.Div./602.285 (AOIF nr. 25/2010) dd. 12.3.2010","e0ba144b-1b5d-453b-b5d3-09a7980d7406","corrigendum-dd-28-06-2011-bij-de-circulaire-nr-ci-r-9-div-602-285-aoif-nr-25-2010-dd-12-3-2010",{"_10":5715,"_7":5716,"_34":35,"_13":5717},"Circulaire AFZ nr. 6/2011 (AFZ/2011-0355) d.d. 27.06.2011","50292b68-1d22-46bc-a067-241211e0513f","circulaire-afz-nr-6-2011-afz-2011-0355-d-d-27-06-2011",{"_10":5719,"_7":5720,"_34":35,"_13":5721},"Circulaire AFZ nr. 5/2011 dd 27/06/2011 (AAF/2011-0429) – Bijlage 4","26042dce-3cc9-40f9-9236-e3d921b0bd97","circulaire-afz-nr-5-2011-dd-27-06-2011-aaf-2011-0429-bijlage-4",{"_10":5723,"_7":5724,"_34":35,"_13":5725},"Circulaire AFZ nr. 5/2011 dd 27/06/2011 (AAF/2011-0429) - Bijlage 1","857b2039-a8b5-4399-8c87-598bfbc5f706","circulaire-afz-nr-5-2011-dd-27-06-2011-aaf-2011-0429-bijlage-1",{"_10":5727,"_7":5728,"_34":35,"_13":5729},"Circulaire AFZ nr. 7/2011 van 27.06.2011 (AFZ/2011-0419)","8a3bfebd-3938-4eb2-b314-3eda7d588117","circulaire-afz-nr-7-2011-van-27-06-2011-afz-2011-0419",{"_10":5731,"_7":5732,"_34":35,"_13":5733},"Circulaire nr. Ci.RH.233/586.864 (AAFisc Nr. 33/2011) dd 23.06.2011","13167391-82e9-4804-acc2-3b27bcaf8866","circulaire-nr-ci-rh-233-586-864-aafisc-nr-33-2011-dd-23-06-2011",{"_10":5735,"_7":5736,"_34":35,"_13":5737},"Circulaire AFZ nr. 5/2011 dd 27/06/2011 (AFZ/2011-0429)","ecb7234b-3a5a-4859-b5b8-215d18e8902c","circulaire-afz-nr-5-2011-dd-27-06-2011-afz-2011-0429",{"_10":5739,"_7":5740,"_34":35,"_13":5741},"Circulaire nr Ci.RH.840/610.502 (AAFisc Nr. 29/2011) dd 30.05.2011","554c1dcb-5abf-428d-a63a-83649f587cca","circulaire-nr-ci-rh-840-610-502-aafisc-nr-29-2011-dd-30-05-2011",{"_10":5743,"_7":5744,"_34":35,"_13":5745},"10de ADDENDUM dd. 23.05.2011 bij de circulaire nr. Ci.RH.241/509.803 (AAFisc Nr. 8/2003) dd. 05.03.1999","f44fe650-d105-4a67-a1de-081e1f3888cc","10de-addendum-dd-23-05-2011-bij-de-circulaire-nr-ci-rh-241-509-803-aafisc-nr-8-2003-dd-05-03-1999",{"_10":5747,"_7":5748,"_34":35,"_13":5749},"Circulaire nr. Ci.RH.243/603.388 (AAFisc Nr. 31/2011) dd 16.06.2011","8a22b1a5-fe87-44ee-ab2a-745a184939e8","circulaire-nr-ci-rh-243-603-388-aafisc-nr-31-2011-dd-16-06-2011",{"_10":5751,"_7":5752,"_34":35,"_13":5753},"Circulaire nr. 4/2011 d.d. 14.04.2011","04946afa-27be-4c9f-a8f6-d83d8577bfaf","circulaire-nr-4-2011-d-d-14-04-2011",{"_10":5755,"_7":5756,"_34":35,"_13":5757},"05.10.2012 - Omzendbrief D.I. 561 - D.D. 317.296","20e3e5c7-4f2c-4e32-a68e-f67da0153ed3","05-10-2012-omzendbrief-d-i-561-d-d-317-296",{"_10":5759,"_7":5760,"_34":35,"_13":5761},"Circulaire nr. Ci.RH.241/603.290 (AAFISC Nr. 13/2011) dd. 17.03.2011","7ee4fa95-d016-4afe-9635-38255c138aa9","circulaire-nr-ci-rh-241-603-290-aafisc-nr-13-2011-dd-17-03-2011",{"_10":5763,"_7":5764,"_34":35,"_13":5765},"Circulaire nr. Ci.R9.F/608.871 (AAFisc Nr. 17/2011) d.d. 21.03.2011","6a7c1ae1-c002-4399-8ec0-a086bf28168c","circulaire-nr-ci-r9-f-608-871-aafisc-nr-17-2011-d-d-21-03-2011",{"_10":5767,"_7":5768,"_34":35,"_13":5769},"Circulaire nr. 3/2011 dd. 01.03.2011","be887e4c-8054-4a87-affb-60f269650c8b","circulaire-nr-3-2011-dd-01-03-2011",{"_10":5771,"_7":5772,"_34":35,"_13":5773},"Circulaire nr. Ci.RH.331/605.643 (AAFisc Nr. 11/2011) dd. 22.02.2011","0cd8adac-f89c-4e0f-8a80-255f7f4ee8f6","circulaire-nr-ci-rh-331-605-643-aafisc-nr-11-2011-dd-22-02-2011",{"_10":5775,"_7":5776,"_34":35,"_13":5777},"Circulaire nr. Ci.RH.241/598.417 (AAFisc Nr. 23/2011) dd 15.04.2011","5a3a5a42-1850-43c3-abc4-e836574d36fb","circulaire-nr-ci-rh-241-598-417-aafisc-nr-23-2011-dd-15-04-2011",{"_10":5779,"_7":5780,"_34":35,"_13":5781},"Circulaire nr. Ci.RH.331/609.002 (AAFisc Nr. 6/2011) d.d. 02.02.2011","aca0610a-7d85-4230-b6a6-1018b2eaa61f","circulaire-nr-ci-rh-331-609-002-aafisc-nr-6-2011-d-d-02-02-2011",{"_10":5783,"_7":5784,"_34":35,"_13":5785},"Circulaire nr. Ci.RH.243/608.764 (AAFisc Nr. 4/2011) dd. 01.02.2011","ed202364-832f-413c-a44b-574b3425b696","circulaire-nr-ci-rh-243-608-764-aafisc-nr-4-2011-dd-01-02-2011",{"_10":5787,"_7":5788,"_34":35,"_13":5789},"Circulaire nr. Ci.RH.241/608.791 (AAFisc Nr. 5/2011) d.d 01.02.2011","843e7162-b186-47a9-97dc-c284824056a1","circulaire-nr-ci-rh-241-608-791-aafisc-nr-5-2011-d-d-01-02-2011",{"_10":5791,"_7":5792,"_34":35,"_13":5793},"Circulaire AFZ nr. 01/2011 dd 25.01.2011 - Bijlage 2","ce8f6a70-da64-4901-9a06-7220ca3c2c6c","circulaire-afz-nr-01-2011-dd-25-01-2011-bijlage-2",{"_10":5795,"_7":5796,"_34":35,"_13":5797},"Circulaire AFZ nr. 01/2011 dd 25.01.2011","f5a04da3-9a80-48f3-a286-c26523aab660","circulaire-afz-nr-01-2011-dd-25-01-2011",{"_10":5799,"_7":5800,"_34":35,"_13":5801},"Circulaire nr. 1/2011 dd. 18.01.2011","4e11d082-af26-4249-8003-32f3440da137","circulaire-nr-1-2011-dd-18-01-2011",{"_10":5803,"_7":5804,"_34":35,"_13":5805},"Circulaire nr. 18/2010 dd. 14.12.2010","4518e5a5-50ab-4617-b407-920dcecc6b6a","circulaire-nr-18-2010-dd-14-12-2010",{"_10":5807,"_7":5808,"_34":35,"_13":5809},"Corrigendum dd. 10.12.2010 aan de circulaire nr. AFZ/97-41 dd. 03.04.1997","27c54006-5693-47ff-a468-9fca6a16c288","corrigendum-dd-10-12-2010-aan-de-circulaire-nr-afz-97-41-dd-03-04-1997",{"_10":5811,"_7":5812,"_34":35,"_13":5813},"Circulaire nr. 16/2010 d.d. 08.12.2010","4d12db6e-a71e-43c5-ade4-4f191576b4c9","circulaire-nr-16-2010-d-d-08-12-2010",{"_10":5815,"_7":5816,"_34":35,"_13":5817},"Circulaire nr. Ci.RH.421/607.890 (AAFisc nr. 64/2010) en AFZ nr. 13/2010 d.d. 30.11.2010","71740c22-b31e-4f67-a5ca-0f5498a410ef","circulaire-nr-ci-rh-421-607-890-aafisc-nr-64-2010-en-afz-nr-13-2010-d-d-30-11-2010",{"_10":5819,"_7":5820,"_34":35,"_13":5821},"Circulaire nr. Ci.R9.Div/607.317 (AOIF Nr. 66/2010) dd 26.10.2010","ac0f392f-b7cb-48d9-a8c8-7aed218ff00c","circulaire-nr-ci-r9-div-607-317-aoif-nr-66-2010-dd-26-10-2010",{"_10":5823,"_7":5824,"_34":35,"_13":5825},"Circulaire nr. 14/2010 d.d. 20.10.2010","838822c6-b733-40f2-b232-ef7af15858ec","circulaire-nr-14-2010-d-d-20-10-2010",{"_10":5827,"_7":5828,"_34":35,"_13":5829},"19.10.2010 - Omzendbrief D.I. 741/742 - D.A. 247.882","cc5ac139-8bf6-4bfd-8346-1c82bc839f8d","19-10-2010-omzendbrief-d-i-741-742-d-a-247-882",{"_10":5831,"_7":5832,"_34":35,"_13":5833},"06.09.2010 - Omzendbrief D.I. 521.103 - D.D. 300.188","61eb3efc-bffe-4395-84db-3ca9490b976a","06-09-2010-omzendbrief-d-i-521-103-d-d-300-188",{"_10":5835,"_7":5836,"_34":35,"_13":5837},"Addenda dd 20.10.2010 aan de Circulaire Ci.RH.331/601.038 (AOIF 1/2010) dd. 06.01.2010","0ed5cd53-b3eb-478b-b6a9-fc979351fc0e","addenda-dd-20-10-2010-aan-de-circulaire-ci-rh-331-601-038-aoif-1-2010-dd-06-01-2010",{"_10":5839,"_7":5840,"_34":35,"_13":5841},"Circulaire AOIF Nr. 59/2010 (E.T.118.757) d.d. 23.09.2010","09525f5f-2cab-429f-b95a-b55aa5504a6d","circulaire-aoif-nr-59-2010-e-t-118-757-d-d-23-09-2010",{"_10":5843,"_7":5844,"_34":35,"_13":5845},"Circulaire nr. Ci.RH.82/605.619 (AOIF Nr. 58/2010) dd 19.08.2010","35dcd30b-1c2f-45d7-985d-4f6d64dc391c","circulaire-nr-ci-rh-82-605-619-aoif-nr-58-2010-dd-19-08-2010",{"_10":5847,"_7":5848,"_34":35,"_13":5849},"Circulaire nr. 9/2010 dd. 02.08.2010","4a86eace-0335-414b-9f01-e1c1db0f09b5","circulaire-nr-9-2010-dd-02-08-2010",{"_10":5851,"_7":5852,"_34":35,"_13":5853},"Circulaire nr. Ci.RH.243/605.140 (AOIF Nr. 51/2010) d.d 12.07.2010","72307b87-d9ba-425b-9aef-318cacde1316","circulaire-nr-ci-rh-243-605-140-aoif-nr-51-2010-d-d-12-07-2010",{"_10":5855,"_7":5856,"_34":35,"_13":5857},"Circulaire nr. Ci.RH.243/603.990 (AOIF Nr. 50/2010) d.d 08.07.2010","b3242dc8-afe9-440a-8ded-5666ee069804","circulaire-nr-ci-rh-243-603-990-aoif-nr-50-2010-d-d-08-07-2010",{"_10":5859,"_7":5860,"_34":35,"_13":5861},"08.09.2010 - Omzendbrief D.I. 561 - D.D. 296.644","a072ea2b-67e0-4e00-bcaa-c294ce1038cd","08-09-2010-omzendbrief-d-i-561-d-d-296-644",{"_10":5863,"_7":5864,"_34":35,"_13":5865},"Circulaire nr. Ci.RH.26/592.612 (AOIF 46/2010) dd 29.06.2010","f3200a26-26f4-4f1e-90ee-0d88157ca324","circulaire-nr-ci-rh-26-592-612-aoif-46-2010-dd-29-06-2010",{"_10":5867,"_7":5868,"_34":35,"_13":5869},"Circulaire nr. Ci.RH.242/604.311 (AOIF 47/2010) dd 25.06.2010","98f0ed09-e12b-465d-9ccc-3c5040e9c6e0","circulaire-nr-ci-rh-242-604-311-aoif-47-2010-dd-25-06-2010",{"_10":5871,"_7":5872,"_34":35,"_13":5873},"Circulaire nr. 5/2010 d.d. 26.03.2010","f4ac9639-2aef-46b4-9001-6bc7def2227b","circulaire-nr-5-2010-d-d-26-03-2010",{"_10":5875,"_7":5876,"_34":35,"_13":5877},"Circulaire nr. 6/2010 d.d. 26.03.2010","a1dc5bd6-9810-4637-a5e9-7d315286161b","circulaire-nr-6-2010-d-d-26-03-2010",{"_10":5879,"_7":5880,"_34":35,"_13":5881},"Circulaire AFZ nr. 9/2010 (AAF/2010-0163-1) dd 10.06.2010","62d63f5a-2b55-41e5-a50a-9fa4c5be6cc1","circulaire-afz-nr-9-2010-aaf-2010-0163-1-dd-10-06-2010",{"_10":5883,"_7":5884,"_34":35,"_13":5885},"Circulaire AFZ nr. 7/2010 d.d. 04.06.2010","1dade76d-b5e7-4fae-baa9-f60bf027e63d","circulaire-afz-nr-7-2010-d-d-04-06-2010",{"_10":5887,"_7":5888,"_34":35,"_13":5889},"Circulaire nr. Ci.RH.243/603.387 (AAFisc Nr. 15/2011) dd. 21.03.2011","47c8047d-c7cc-462b-99d2-857e4c9a0f25","circulaire-nr-ci-rh-243-603-387-aafisc-nr-15-2011-dd-21-03-2011",{"_10":5891,"_7":5892,"_34":35,"_13":5893},"Circulaire nr. 8/2010 dd. 16.05.2010","0f75f599-7850-4705-b917-94767ffc1cd9","circulaire-nr-8-2010-dd-16-05-2010",{"_10":5895,"_7":5896,"_34":35,"_13":5897},"Circulaire nr. Ci.RH.243/559.035 (AOIF Nr. 41/2010) dd 18.05.2010","af4f73c9-a167-421e-8932-c926f4f084c3","circulaire-nr-ci-rh-243-559-035-aoif-nr-41-2010-dd-18-05-2010",{"_10":5899,"_7":5900,"_34":35,"_13":5901},"Circulaire nr. 7/2010 d.d. 06.05.2010","ea1e073f-4e9c-4817-a506-64de2218af94","circulaire-nr-7-2010-d-d-06-05-2010",{"_10":5903,"_7":5904,"_34":35,"_13":5905},"Circulaire nr. 14/2009 d.d. 25.08.2009","2ce4b1b3-ef55-4cb2-9268-f6fddd5fa014","circulaire-nr-14-2009-d-d-25-08-2009",{"_10":5907,"_7":5908,"_34":35,"_13":5909},"Circulaire nr. Ci.RH.331/598.621 (AOIF Nr. 37/2010) d.d. 26.04.2010","e7d39580-75de-4af4-b1ad-448e1d810740","circulaire-nr-ci-rh-331-598-621-aoif-nr-37-2010-d-d-26-04-2010",{"_10":5911,"_7":5912,"_34":35,"_13":5913},"Circulaire nr. Ci.RH.243/587.019 (AOIF Nr. 36/2010) d.d. 23.04.2010","ba11f816-4d3e-446f-bc99-cbcc5c9c9181","circulaire-nr-ci-rh-243-587-019-aoif-nr-36-2010-d-d-23-04-2010",{"_10":5915,"_7":5916,"_34":35,"_13":5917},"Circulaire nr. Ci.RH.233/594.432 (AOIF Nr. 34/2010) d.d 21.04.2010","2b897936-0730-40cc-8da3-bfe991d74878","circulaire-nr-ci-rh-233-594-432-aoif-nr-34-2010-d-d-21-04-2010",{"_10":5919,"_7":5920,"_34":35,"_13":5921},"Circulaire nr. Ci.RH.241/598.582 (AOIF Nr. 32/2010) d.d 19.04.2010","82605130-8d19-49ab-8767-dd52ff2ba8f3","circulaire-nr-ci-rh-241-598-582-aoif-nr-32-2010-d-d-19-04-2010",{"_10":5923,"_7":5924,"_34":35,"_13":5925},"Circulaire nr. Ci.RH.331/603.909 (AOIF Nr. 27/2010) van 31.03.2010","fd913744-6a61-41f1-b64f-3df7a9a976d0","circulaire-nr-ci-rh-331-603-909-aoif-nr-27-2010-van-31-03-2010",{"_10":5927,"_7":5928,"_34":35,"_13":5929},"Circulaire nr. Ci.RH.421/592.487 (AOIF Nr. 26/2010) d.d 30.03.2010","18e6916c-7eeb-4574-abed-472906cf9b43","circulaire-nr-ci-rh-421-592-487-aoif-nr-26-2010-d-d-30-03-2010",{"_10":5931,"_7":5932,"_34":35,"_13":5933},"Circulaire nr. Ci.RH.243/603.437 (AOIF Nr. 24/2010) d.d. 12.03.2010","5df06bc0-9fa4-4493-bc15-c1f9205ed2b5","circulaire-nr-ci-rh-243-603-437-aoif-nr-24-2010-d-d-12-03-2010",{"_10":5935,"_7":5936,"_34":35,"_13":5937},"Addendum dd 15.06.2010 aan de circulaire nr. Ci.RH.331/603.909 (AOIF Nr. 27/2010) dd 31.03.2010","15e7a551-ac17-44ae-8bf0-5e30ed8154fd","addendum-dd-15-06-2010-aan-de-circulaire-nr-ci-rh-331-603-909-aoif-nr-27-2010-dd-31-03-2010",{"_10":5939,"_7":5940,"_34":35,"_13":5941},"Erratum dd 05.03.2010 aan de circulaire nr. Ci.RH.331/563.457(AOIF Nr. 17/2005) dd 14.04.2005","accfe36a-f18b-4139-ba49-e653b1d771e1","erratum-dd-05-03-2010-aan-de-circulaire-nr-ci-rh-331-563-457-aoif-nr-17-2005-dd-14-04-2005",{"_10":5943,"_7":5944,"_34":35,"_13":5945},"Circulaire nr. Ci.R.9.Div./602.285 (AOIF Nr. 25/2010) d.d. 12.03.2010","ffb32312-980b-4f36-bc6c-c12a69779f64","circulaire-nr-ci-r-9-div-602-285-aoif-nr-25-2010-d-d-12-03-2010",{"_10":5947,"_7":5948,"_34":35,"_13":5949},"Circulaire nr. 3/2010 dd. 22.02.2010","88765bb7-ff28-4eb1-a6a8-3ccaabe30fb6","circulaire-nr-3-2010-dd-22-02-2010",{"_10":5951,"_7":5952,"_34":35,"_13":5953},"Circulaire nr. Ci.RH.241/602.437 (AOIF Nr. 12/2010) d.d 27.01.2010","5136a456-d7a2-415e-83f4-07ae4c8d0e45","circulaire-nr-ci-rh-241-602-437-aoif-nr-12-2010-d-d-27-01-2010",{"_10":5955,"_7":5956,"_34":35,"_13":5957},"Circulaire nr. Ci.R.9 UNO/602.132 (AOIF Nr. 6/2010) d.d. 26.01.2010","69dc8cf3-5d42-4cb3-ac65-2bb2d1db6714","circulaire-nr-ci-r-9-uno-602-132-aoif-nr-6-2010-d-d-26-01-2010",{"_10":5959,"_7":5960,"_34":35,"_13":5961},"Circulaire nr. Ci.RH.241/597.925 (AOIF Nr. 23/2010) dd 09.03.2010","10432c8c-900f-4fac-a199-33eca262d6f4","circulaire-nr-ci-rh-241-597-925-aoif-nr-23-2010-dd-09-03-2010",{"_10":5963,"_7":5964,"_34":35,"_13":5965},"Circulaire nr. Ci.RH.81/593.456 (AOIF Nr. 15/2010) dd 19.02.2010","a67f85f6-1b62-4fd7-8eac-edb38154688e","circulaire-nr-ci-rh-81-593-456-aoif-nr-15-2010-dd-19-02-2010",{"_10":5967,"_7":5968,"_34":35,"_13":5969},"Circulaire nr. Ci.RH.242/602.723 (AOIF Nr. 10/2010) d.d. 27.01.2010","3074d374-bc96-46e6-91ff-13394e3d0e4d","circulaire-nr-ci-rh-242-602-723-aoif-nr-10-2010-d-d-27-01-2010",{"_10":5971,"_7":5972,"_34":35,"_13":5973},"08.01.2010 - Omzendbrief D.I. 561 - D.D. 292.547","041b5524-7e71-4f9f-92f6-f28c09a63883","08-01-2010-omzendbrief-d-i-561-d-d-292-547",{"_10":5975,"_7":5976,"_34":35,"_13":5977},"Circulaire nr. 20/2009 d.d. 22.12.2009","433f1de0-17bc-4908-9d52-80f1e23a27e7","circulaire-nr-20-2009-d-d-22-12-2009",{"_10":5979,"_7":5980,"_34":35,"_13":5981},"Circulaire nr. 19/2009 d.d. 17.12.2009","b24417f6-a2f9-4823-b3d3-bb7b47358fea","circulaire-nr-19-2009-d-d-17-12-2009",{"_10":5983,"_7":5984,"_34":35,"_13":5985},"Circulaire AFZ nr. 20/2009 dd 22.12.2009","4d243bce-a9f2-47d9-b4fe-41dc444d1cb1","circulaire-afz-nr-20-2009-dd-22-12-2009",{"_10":5987,"_7":5988,"_34":35,"_13":5989},"07.01.2010 - Omzendbrief D.I. 561 - D.D. 216.415","5e04241d-16d0-4f03-b52f-362c2b4ecd39","07-01-2010-omzendbrief-d-i-561-d-d-216-415",{"_10":5991,"_7":5992,"_34":35,"_13":5993},"ADDENDUM aan de Circulaire AFZ/INTERN.IB.2006/0549 dd. 12.10.2009","bbf5f7a2-9a1b-41d8-8074-d7414d7d5677","addendum-aan-de-circulaire-afz-intern-ib-2006-0549-dd-12-10-2009",{"_10":5995,"_7":5996,"_34":35,"_13":5997},"Circulaire nr. E.T.110.663 (AOIF Nr. 46/2009) dd 30.09.2009","7958c851-a0bc-433e-91c8-1872a2182704","circulaire-nr-e-t-110-663-aoif-nr-46-2009-dd-30-09-2009",{"_10":5999,"_7":6000,"_34":35,"_13":6001},"Circulaire AFZ nr. 14/2009 d.d. 05.10.2009","6856cf56-84a3-4608-9267-506af7c93dde","circulaire-afz-nr-14-2009-d-d-05-10-2009",{"_10":6003,"_7":6004,"_34":35,"_13":6005},"Circulaire nr. Ci.RH.233/590.646 (AOIF Nr. 37/2009) d.d. 22.07.2009","417539e1-0af3-4be3-ab16-f3dd22d55052","circulaire-nr-ci-rh-233-590-646-aoif-nr-37-2009-d-d-22-07-2009",{"_10":6007,"_7":6008,"_34":35,"_13":6009},"Circulaire nr. Ci.RH. 421/597.225 ( AOIF Nr. 40/2009 ) d.d. 04.08.2009","b1469237-0836-4a45-9183-1fec6f4bb16f","circulaire-nr-ci-rh-421-597-225-aoif-nr-40-2009-d-d-04-08-2009",{"_10":6011,"_7":6012,"_34":35,"_13":6013},"Circulaire nr. 12/2009 d.d. 09.07.2009","4fed2d51-7cd8-4f27-904f-3b60e12008cd","circulaire-nr-12-2009-d-d-09-07-2009",{"_10":6015,"_7":6016,"_34":35,"_13":6017},"Circulaire nr. Ci.RH.241/599.399 (AOIF Nr. 36/2009) d.d. 06.07.2009","5b401692-d124-4c41-9d7b-1299df860fee","circulaire-nr-ci-rh-241-599-399-aoif-nr-36-2009-d-d-06-07-2009",{"_10":6019,"_7":6020,"_34":35,"_13":6021},"01.09.2009 - Omzendbrief D.I. 530.11 - D.D. 293.327","2e9ebadc-2c45-4a4b-b048-46e0fd8192a5","01-09-2009-omzendbrief-d-i-530-11-d-d-293-327",{"_10":6023,"_7":6024,"_34":35,"_13":6025},"Circulaire nr. Ci.RH.241/598.512 (AOIF Nr. 31/2009) d.d. 17.06.2009","296cd535-c4a0-4ba6-b20b-ea1c5dc7dfd4","circulaire-nr-ci-rh-241-598-512-aoif-nr-31-2009-d-d-17-06-2009",{"_10":6027,"_7":6028,"_34":35,"_13":6029},"Circulaire nr. Ci.RH.26/595.317 (AOIF Nr. 18/2009) dd. 22.04.2009","e3a8f9c3-e1f7-41a2-b5d5-9186eb4be343","circulaire-nr-ci-rh-26-595-317-aoif-nr-18-2009-dd-22-04-2009",{"_10":6031,"_7":6032,"_34":35,"_13":6033},"Circulaire nr. Ci.RH.241/596.009 (AOIF Nr. 17/2009) d.d 07.04.2009","c3d7d4a8-7d25-441b-91cd-444c1e8640b7","circulaire-nr-ci-rh-241-596-009-aoif-nr-17-2009-d-d-07-04-2009",{"_10":6035,"_7":6036,"_34":35,"_13":6037},"Circulaire nr. 8/2009 (AFZ nr. 5/2009) d.d. 07.04.2009","6094fce1-9295-4b44-8646-7e473538c8d8","circulaire-nr-8-2009-afz-nr-5-2009-d-d-07-04-2009",{"_10":6039,"_7":6040,"_34":35,"_13":6041},"Circulaire nr. 7/2009 d.d. 07.04.2009 (AFZ nr. 4/2009)","7b0f7254-6132-428a-a6b4-60c224b8b06b","circulaire-nr-7-2009-d-d-07-04-2009-afz-nr-4-2009",{"_10":6043,"_7":6044,"_34":35,"_13":6045},"Circulaire nr. Ci.RH.231/579.253 (AOIF Nr. 33/2009) d.d. 30.06.2009","688c6e4e-338f-4a8a-a90b-dc86e2bac87f","circulaire-nr-ci-rh-231-579-253-aoif-nr-33-2009-d-d-30-06-2009",{"_10":6047,"_7":6048,"_34":35,"_13":6049},"Circulaire nr. 1/2009 dd. 03.02.2009","debec5bf-717b-4057-b7e2-d4dea9c6f882","circulaire-nr-1-2009-dd-03-02-2009",{"_10":6051,"_7":6052,"_34":35,"_13":6053},"Circulaire nr. 13/2008 dd. 21.11.2008","3f0360f4-5d6e-4159-9155-bc03a0d16b56","circulaire-nr-13-2008-dd-21-11-2008",{"_10":6055,"_7":6056,"_34":35,"_13":6057},"Circulaire nr. Ci.RH.331/593.825 (AOIF 41/2008) dd. 04.11.2008","dae4f0ae-27e7-481f-9934-fda2e5f73a59","circulaire-nr-ci-rh-331-593-825-aoif-41-2008-dd-04-11-2008",{"_10":6059,"_7":6060,"_34":35,"_13":6061},"Circulaire nr. Ci.RH.863/575.551 (AOIF 40/2008) d.d. 30.10.2008","3fe9c407-bb29-4c70-b34a-ddf78ef2b1e4","circulaire-nr-ci-rh-863-575-551-aoif-40-2008-d-d-30-10-2008",{"_10":6063,"_7":6064,"_34":35,"_13":6065},"Circulaire AFZ/2008/0801 d.d. 01.12.2008","76e3faa2-db52-41f9-808c-c055d51ce3c2","circulaire-afz-2008-0801-d-d-01-12-2008",{"_10":6067,"_7":6068,"_34":35,"_13":6069},"Circulaire nr. Ci.RH.242/589.725 (AOIF 31/2008) dd. 22.09.2008","0b4ef052-1e30-41a4-a498-d1f021056895","circulaire-nr-ci-rh-242-589-725-aoif-31-2008-dd-22-09-2008",{"_10":6071,"_7":6072,"_34":35,"_13":6073},"Circulaire nr. 11/2008 d.d. 01.10.2008 (AFZ 17/2008)","a1853746-36b6-47d3-a5c5-be97653034a4","circulaire-nr-11-2008-d-d-01-10-2008-afz-17-2008",{"_10":6075,"_7":6076,"_34":35,"_13":6077},"Circulaire nr. Ci.RH.242/588.226 (AOIF 30/2008) d.d. 22.09.2008","30c4fad7-e246-40b1-b508-c0ee90692884","circulaire-nr-ci-rh-242-588-226-aoif-30-2008-d-d-22-09-2008",{"_10":6079,"_7":6080,"_34":35,"_13":6081},"Circulaire nr. Ci.RH.331/586.900 (AOIF 29/2008) dd. 05.09.2008","9ff2b183-5c87-4b51-8f3a-c9d572ce19d8","circulaire-nr-ci-rh-331-586-900-aoif-29-2008-dd-05-09-2008",{"_10":6083,"_7":6084,"_34":35,"_13":6085},"Circulaire nr. AFZ/1996-0153 (AFZ 10/2008) d.d. 22.04.2008","b996c339-58b4-4342-b86b-c5d982115c84","circulaire-nr-afz-1996-0153-afz-10-2008-d-d-22-04-2008",{"_10":6087,"_7":6088,"_34":35,"_13":6089},"Circulaire nr. Ci.RH.241/509.803 (AOIF 8/2003) dd. 15.07.2008","467633da-7d77-4860-8498-f32689df9777","circulaire-nr-ci-rh-241-509-803-aoif-8-2003-dd-15-07-2008",{"_10":6091,"_7":6092,"_34":35,"_13":6093},"Circulaire nr. Ci.RH.243/588.588 (AOIF 25/2008) dd. 13.08.2008","378fec27-3d34-444f-a5fe-083958795039","circulaire-nr-ci-rh-243-588-588-aoif-25-2008-dd-13-08-2008",{"_10":6095,"_7":6096,"_34":35,"_13":6097},"Circulaire nr. Ci.RH.715/576.149 (AOIF 23/2008) dd. 07.07.2008","88a039f9-7eb4-40c3-930f-89ea71bd4e76","circulaire-nr-ci-rh-715-576-149-aoif-23-2008-dd-07-07-2008",{"_10":6099,"_7":6100,"_34":35,"_13":6101},"14.07.2008 - Omzendbrief D.I. 521.103 - D.D. 282.520","4b69290a-0838-46de-bd6b-bc1d74b07d8b","14-07-2008-omzendbrief-d-i-521-103-d-d-282-520",{"_10":6103,"_7":6104,"_34":35,"_13":6105},"Circulaire nr. Ci.R.9.F/554.009 (AOIF 3/2004) d.d. 25.06.2008","adac457b-f7be-4513-9858-01d98264a0d7","circulaire-nr-ci-r-9-f-554-009-aoif-3-2004-d-d-25-06-2008",{"_10":6107,"_7":6108,"_34":35,"_13":6109},"Circulaire nr. AFZ/1997-0066 (AFZ 8/2008) dd. 22.04.2008","868b0413-cbfa-42cc-94ac-40732988dfe2","circulaire-nr-afz-1997-0066-afz-8-2008-dd-22-04-2008",{"_10":6111,"_7":6112,"_34":35,"_13":6113},"17.06.2008 - Omzendbrief D.I. 684.0 - D.T. 258.858 (opgeheven)","4cc5f08c-9f82-46dc-aeea-7916ad692bb3","17-06-2008-omzendbrief-d-i-684-0-d-t-258-858-opgeheven",{"_10":6115,"_7":6116,"_34":35,"_13":6117},"Circulaire nr. AOIF 22/2008 (E.T.113.316) dd. 17.06.2008","5f0d5e4a-8f52-49a0-b012-4e6f7d8ace37","circulaire-nr-aoif-22-2008-e-t-113-316-dd-17-06-2008",{"_10":6119,"_7":6120,"_34":35,"_13":6121},"Circulaire nr. Ci.RH.331/575.420 (AOIF 21/2008) dd. 05.06.2008","3194bed7-3824-426d-8e9e-179d0ddf94d7","circulaire-nr-ci-rh-331-575-420-aoif-21-2008-dd-05-06-2008",{"_10":6123,"_7":6124,"_34":35,"_13":6125},"Circulaire nr. 8/2008 (K.T./170.326) d.d. 17.06.2008","04db6b5a-eb33-465a-809a-0b716b6de873","circulaire-nr-8-2008-k-t-170-326-d-d-17-06-2008",{"_10":6127,"_7":6128,"_34":35,"_13":6129},"Circulaire nr. 7/2008 d.d. 09.06.2008","e60fdb23-ebae-42fc-8b24-f8a3241831c3","circulaire-nr-7-2008-d-d-09-06-2008",{"_10":6131,"_7":6132,"_34":35,"_13":6133},"Circulaire nr. Ci.RH.331/589.910 (AOIF 13/2008) dd. 08.04.2008","8c870c20-50bf-4f54-a518-907fe7647843","circulaire-nr-ci-rh-331-589-910-aoif-13-2008-dd-08-04-2008",{"_10":6135,"_7":6136,"_34":35,"_13":6137},"Circulaire nr. Ci.RH.243/591.045 (AOIF 20/2008) dd. 30.05.2008","e7baa38b-ed65-400c-b0eb-9d4ebcabaf69","circulaire-nr-ci-rh-243-591-045-aoif-20-2008-dd-30-05-2008",{"_10":6139,"_7":6140,"_34":35,"_13":6141},"Circulaire nr. Ci.RH.243/589.859 (AOIF 19/2008) d.d. 29.05.2008","6d0de74b-45b1-4822-8d61-520372c03e91","circulaire-nr-ci-rh-243-589-859-aoif-19-2008-d-d-29-05-2008",{"_10":6143,"_7":6144,"_34":35,"_13":6145},"Circulaire nr. Ci.RH.26/582.830 (AOIF 17/2008) van 16.05.2008","9b7a972f-a78f-47b4-b2da-2ef21afc609d","circulaire-nr-ci-rh-26-582-830-aoif-17-2008-van-16-05-2008",{"_10":6147,"_7":6148,"_34":35,"_13":6149},"Circulaire nr. 5/2008 (DOS.I/1/B/170.216) d.d. 29.04.2008","d30bb0f0-133f-468e-83df-f69d47c5d1bc","circulaire-nr-5-2008-dos-i-1-b-170-216-d-d-29-04-2008",{"_10":6151,"_7":6152,"_34":35,"_13":6153},"Circulaire nr. Ci.RH.82/591.670 (AOIF 18/2008) van 27.05.2008","fdc5284d-f67f-4083-8b91-0637a5063cc2","circulaire-nr-ci-rh-82-591-670-aoif-18-2008-van-27-05-2008",{"_10":6155,"_7":6156,"_34":35,"_13":6157},"Circulaire nr. AFZ/2009-0836-1 (AFZ 10/2010) van 15.06.2010","1716e9d2-66a8-4afc-8b6a-3770c525e0c4","circulaire-nr-afz-2009-0836-1-afz-10-2010-van-15-06-2010",{"_10":6159,"_7":6160,"_34":35,"_13":6161},"Circulaire nr. Ci.RH.243/590.112 (AOIF 10/2008) dd. 14.03.2008","fe9622ca-f067-4076-a980-16f3c99aac19","circulaire-nr-ci-rh-243-590-112-aoif-10-2008-dd-14-03-2008",{"_10":6163,"_7":6164,"_34":35,"_13":6165},"Circulaire nr. Ci.RH.233/578.563 (AOIF 9/2008) dd. 14.03.2008","19516672-b40b-48be-9efa-70227e94d965","circulaire-nr-ci-rh-233-578-563-aoif-9-2008-dd-14-03-2008",{"_10":6167,"_7":6168,"_34":35,"_13":6169},"Circulaire nr. AOIF 16/2008 (E.T.112.081) dd. 13.05.2008","ff4e0c54-5810-4c4f-9bef-82efa4619ee1","circulaire-nr-aoif-16-2008-e-t-112-081-dd-13-05-2008",{"_10":6171,"_7":6172,"_34":35,"_13":6173},"Circulaire nr. 4/2008 (DOS. I/1/B/170.260) van 07.03.2008","c9d42e8a-86ef-4882-a80a-e454f0c9fe1b","circulaire-nr-4-2008-dos-i-1-b-170-260-van-07-03-2008",{"_10":6175,"_7":6176,"_34":35,"_13":6177},"Circulaire nr. 4/2008 (DOS. I/1/B/170.260) d.d. 07.03.2008","129d598a-4c5c-4eb5-a525-43d84bf8cc1a","circulaire-nr-4-2008-dos-i-1-b-170-260-d-d-07-03-2008",{"_10":6179,"_7":6180,"_34":35,"_13":6181},"Circulaire nr. AFZ/97-380 dd. 15.02.2008","2bb8d15b-0088-401e-8db7-a2c8498204ff","circulaire-nr-afz-97-380-dd-15-02-2008",{"_10":6183,"_7":6184,"_34":35,"_13":6185},"Circulaire nr. Ci.RH.241/589.886 (AOIF 3/2008) dd. 31.01.2008","ad2fc413-3fe5-43b8-9024-c31557808dad","circulaire-nr-ci-rh-241-589-886-aoif-3-2008-dd-31-01-2008",{"_10":6187,"_7":6188,"_34":35,"_13":6189},"Circulaire nr. Ci.RH.331/575.420 (AOIF 8/2008) dd. 12.03.2008","1079be13-8b50-40b9-ad93-cf324f984a22","circulaire-nr-ci-rh-331-575-420-aoif-8-2008-dd-12-03-2008",{"_10":6191,"_7":6192,"_34":35,"_13":6193},"Circulaire nr. 3/2008 d.d. 13.02.2008","58374250-a280-43f3-91c6-bd5278f05fe8","circulaire-nr-3-2008-d-d-13-02-2008",{"_10":6195,"_7":6196,"_34":35,"_13":6197},"Circulaire nr. Ci.RH.244/588.835 (AOIF 4/2008) dd. 07.02.2008","18d7644b-9a57-4512-9ebb-f78311fbb308","circulaire-nr-ci-rh-244-588-835-aoif-4-2008-dd-07-02-2008",{"_10":6199,"_7":6200,"_34":35,"_13":6201},"Circulaire nr. IR/II-2/85.971 (AINV 7/2007) dd. 07.12.2007","a2a11b9c-f5c0-4317-b72e-b447c9f66d46","circulaire-nr-ir-ii-2-85-971-ainv-7-2007-dd-07-12-2007",{"_10":6203,"_7":6204,"_34":35,"_13":6205},"Circulaire nr. AOIF 1/2008 (E.T.675.10) dd. 02.01.2008","1ebdf4a8-4428-4e88-8501-d17c5e849c9e","circulaire-nr-aoif-1-2008-e-t-675-10-dd-02-01-2008",{"_10":6207,"_7":6208,"_34":35,"_13":6209},"Circulaire nr. 17/2007 (DOS. K.T./170.240) d.d. 18.12.2007","99078085-b1a5-44bb-8e09-cbeb4cf3a9d2","circulaire-nr-17-2007-dos-k-t-170-240-d-d-18-12-2007",{"_10":6211,"_7":6212,"_34":35,"_13":6213},"Circulaire nr. IR/IV-4/52.227 (AINV 6/2007) dd. 06.12.2007","3059d2ff-135b-4ea3-a405-cbee936d3fa4","circulaire-nr-ir-iv-4-52-227-ainv-6-2007-dd-06-12-2007",{"_10":6215,"_7":6216,"_34":35,"_13":6217},"Circulaire nr. Ci.RH.26/586.459 (AOIF 43/2007) van 13.11.2007","46aa58d1-1e2c-49d3-b3c1-28fb15fa19c4","circulaire-nr-ci-rh-26-586-459-aoif-43-2007-van-13-11-2007",{"_10":6219,"_7":6220,"_34":35,"_13":6221},"03.04.2008 - Omzendbrief D.I. 956.8.18 - DMGC 253.842","acbec67b-589b-469a-b3ed-95fe076fc63c","03-04-2008-omzendbrief-d-i-956-8-18-dmgc-253-842",{"_10":6223,"_7":6224,"_34":35,"_13":6225},"Circulaire nr. Ci.RH.241/573.243 (AOIF 46/2007) dd. 06.12.2007","5304f972-2614-45e4-93e0-7370e98ef29b","circulaire-nr-ci-rh-241-573-243-aoif-46-2007-dd-06-12-2007",{"_10":6227,"_7":6228,"_34":35,"_13":6229},"Circulaire nr. Ci.RH.244/587.755 (AOIF 45/2007) d.d. 21.11.2007","3e0c2aef-8422-497a-b524-d7cb1d88f0af","circulaire-nr-ci-rh-244-587-755-aoif-45-2007-d-d-21-11-2007",{"_10":6227,"_7":6231,"_34":35,"_13":6229},"8878cbbd-dd25-49d3-bfc7-572f2759e1f3",{"_10":6233,"_7":6234,"_34":35,"_13":6235},"11.12.2007 - Omzendbrief D.I. 959.3 - D.M.G.C. 249.764","e597a78d-c560-4f46-bde1-23652a82018c","11-12-2007-omzendbrief-d-i-959-3-d-m-g-c-249-764",{"_10":6237,"_7":6238,"_34":35,"_13":6239},"Circulaire nr. Ci.RH.243/349.099 (AOIF 44/2007) dd. 20.11.2007","343ccd31-02b8-4d87-acfe-56d4394085c2","circulaire-nr-ci-rh-243-349-099-aoif-44-2007-dd-20-11-2007",{"_10":6241,"_7":6242,"_34":35,"_13":6243},"Circulaire nr. AFZ/2007-0564-1 d.d. 30.11.2007","b8efc5ff-07c0-4fdb-af9c-90d71c059625","circulaire-nr-afz-2007-0564-1-d-d-30-11-2007",{"_10":6245,"_7":6246,"_34":35,"_13":6247},"Circulaire nr. Ci.RH.243/423.200 van 26.10.1994","0d603659-9898-4ed5-b9ac-64bbdd048642","circulaire-nr-ci-rh-243-423-200-van-26-10-1994",{"_10":6249,"_7":6250,"_34":35,"_13":6251},"Circulaire nr. Ci.RH.884/458.433 dd. 25.08.1994","92c28a44-082b-4a1a-b210-9f37252ca4f7","circulaire-nr-ci-rh-884-458-433-dd-25-08-1994",{"_10":6253,"_7":6254,"_34":35,"_13":6255},"Circulaire nr. Ci.RH.243/462.311 dd. 01.12.1994","da70c68b-6ef3-49fb-a0ac-0b8db894a5b3","circulaire-nr-ci-rh-243-462-311-dd-01-12-1994",{"_10":6257,"_7":6258,"_34":35,"_13":6259},"Circulaire nr. Ci.RH.421/463.062 dd. 30.11.1994","1e2a3772-5d4f-45fa-832d-cd65851ff0a2","circulaire-nr-ci-rh-421-463-062-dd-30-11-1994",{"_10":6261,"_7":6262,"_34":35,"_13":6263},"Circulaire nr. Ci.RH.891/323.870 dd. 10.11.1994","428ecb6e-c3f5-4c5e-8d69-6ef1ec0f606a","circulaire-nr-ci-rh-891-323-870-dd-10-11-1994",{"_10":6265,"_7":6266,"_34":35,"_13":6267},"Circulaire nr. Ci.RH.421/459.918 dd. 21.09.1994","d3849301-f70e-4dfe-b1c6-bc87e6dea435","circulaire-nr-ci-rh-421-459-918-dd-21-09-1994",{"_10":6269,"_7":6270,"_34":35,"_13":6271},"Circulaire nr. AOIF 42/2007 (E.T.111.702) dd. 09.11.2007","00c74d58-7c6b-4655-80a5-4771c320404b","circulaire-nr-aoif-42-2007-e-t-111-702-dd-09-11-2007",{"_10":6273,"_7":6274,"_34":35,"_13":6275},"Circulaire nr. Ci.R9.Zweden/425.737 dd. 09.08.1994","d5d5afc8-9c2f-4afb-bd02-6f07f629bd87","circulaire-nr-ci-r9-zweden-425-737-dd-09-08-1994",{"_10":6277,"_7":6278,"_34":35,"_13":6279},"Circulaire nr. Ci.RH.421/450.943 van 18.07.1994","3bd2218b-fd88-45fe-9bee-29c6372b55cd","circulaire-nr-ci-rh-421-450-943-van-18-07-1994",{"_10":6281,"_7":6282,"_34":35,"_13":6283},"Circulaire nr. AOIF 40/2007 (E.T.113.390) dd. 06.11.2007","4fc68f77-77f9-4bb2-bf7a-0188063e4b26","circulaire-nr-aoif-40-2007-e-t-113-390-dd-06-11-2007",{"_10":6285,"_7":6286,"_34":35,"_13":6287},"Circulaire nr. Ci.RH.331/460.449 dd. 04.07.1994","d4b12b4c-0088-4566-ba31-66fada4c6a29","circulaire-nr-ci-rh-331-460-449-dd-04-07-1994",{"_10":6289,"_7":6290,"_34":35,"_13":6291},"Circulaire nr. Ci.R.9F/458.676 van 13.07.1994","a1cf6791-8ab6-49ce-bba7-dab7460b2ba6","circulaire-nr-ci-r-9f-458-676-van-13-07-1994",{"_10":6293,"_7":6294,"_34":35,"_13":6295},"Circulaire nr. Ci.D.19/444.905 dd. 08.08.1994 - 23e aflevering","d200f1f9-8ed6-43e2-9e26-ca5ec88593ca","circulaire-nr-ci-d-19-444-905-dd-08-08-1994-23e-aflevering",{"_10":6297,"_7":6298,"_34":35,"_13":6299},"Circulaire nr. Ci.RH.331/450.989 dd. 20.07.1994","14d83959-c7b8-4429-b558-350eed442d99","circulaire-nr-ci-rh-331-450-989-dd-20-07-1994",{"_10":6301,"_7":6302,"_34":35,"_13":6303},"Circulaire nr. Ci.RH.873/424.672 dd. 06.07.1994","fadcb2e1-55f9-44f5-895d-fa54ce560f31","circulaire-nr-ci-rh-873-424-672-dd-06-07-1994",{"_10":6305,"_7":6306,"_34":35,"_13":6307},"Circulaire nr. Ci.RH.862/430.650 dd. 31.12.1993","44f4694e-f23a-4cc2-b56d-f53cb03217bf","circulaire-nr-ci-rh-862-430-650-dd-31-12-1993",{"_10":6309,"_7":6310,"_34":35,"_13":6311},"Circulaire nr. Ci.RH.26/457.595 van 26.05.1994","47b67240-10a6-4f7a-b9a6-5e0a9d6cb757","circulaire-nr-ci-rh-26-457-595-van-26-05-1994",{"_10":6313,"_7":6314,"_34":35,"_13":6315},"Circulaire nr. Ci.RH.331/450.989 van 07.07.1994","d3b06c84-ab77-4e15-9184-a9ece80c8c57","circulaire-nr-ci-rh-331-450-989-van-07-07-1994",{"_10":6317,"_7":6318,"_34":35,"_13":6319},"Circulaire nr. Ci.RH.421/459.918 dd. 10.06.1994","4f8189ff-6ed9-476c-abde-2c08ebc8fa41","circulaire-nr-ci-rh-421-459-918-dd-10-06-1994",{"_10":6321,"_7":6322,"_34":35,"_13":6323},"Circulaire AOIF nr. 42/2007 (E.T.111.702) dd. 09.11.2007","a24b56f2-ec32-48f7-af94-980c1d3601f3","circulaire-aoif-nr-42-2007-e-t-111-702-dd-09-11-2007",{"_10":6325,"_7":6326,"_34":35,"_13":6327},"Aanschrijving nr. 11 dd. 19.04.1994","41f5d582-f488-4291-ae08-47a71994761b","aanschrijving-nr-11-dd-19-04-1994",{"_10":6329,"_7":6330,"_34":35,"_13":6331},"Circulaire nr. Ci.RH.244/427.924 dd. 23.12.1993","615764fc-8265-405f-8bee-e0dc764eeedc","circulaire-nr-ci-rh-244-427-924-dd-23-12-1993",{"_10":6333,"_7":6334,"_34":35,"_13":6335},"Aanschrijving nr. 7 dd. 28.03.1994","5b5cbfe6-9a10-4fb3-9ac6-8e1b065046b5","aanschrijving-nr-7-dd-28-03-1994",{"_10":6337,"_7":6338,"_34":35,"_13":6339},"Circulaire nr. 14/1994 d.d. 25.05.1994","03bf6818-7b35-49a5-ba18-5f15f537cc5b","circulaire-nr-14-1994-d-d-25-05-1994",{"_10":6341,"_7":6342,"_34":35,"_13":6343},"Circulaire nr. Ci.RH.233/453.196 d.d. 15.04.1994","5d258b82-01e9-4c0c-be57-3da3c3ec9142","circulaire-nr-ci-rh-233-453-196-d-d-15-04-1994",{"_10":6345,"_7":6346,"_34":35,"_13":6347},"Aanschrijving nr. 8 dd. 29.03.1994","61fe0ea8-1509-4ac6-94b6-4b40f284450c","aanschrijving-nr-8-dd-29-03-1994",{"_10":6349,"_7":6350,"_34":35,"_13":6351},"Aanschrijving nr. 13 dd. 18.05.1994","83268068-13a0-433f-97bf-d070e71d3b2a","aanschrijving-nr-13-dd-18-05-1994",{"_10":6353,"_7":6354,"_34":35,"_13":6355},"Aanschrijving nr. 10 dd. 13.04.1994","33bd3ecb-bead-4e9b-af73-ef5de0c406f0","aanschrijving-nr-10-dd-13-04-1994",{"_10":6357,"_7":6358,"_34":35,"_13":6359},"Circulaire nr. Ci.RH.243/450.511 van 24.12.1993","a3cd507a-1854-4d9e-8e52-75cc51d8d2fe","circulaire-nr-ci-rh-243-450-511-van-24-12-1993",{"_10":6361,"_7":6362,"_34":35,"_13":6363},"Circulaire nr. Ci.RH.331/456.723 dd. 24.03.1994","021d2286-8be4-4b68-b38c-60e41b887bde","circulaire-nr-ci-rh-331-456-723-dd-24-03-1994",{"_10":6365,"_7":6366,"_34":35,"_13":6367},"Aanschrijving nr. 2 dd. 07.02.1994","2a37d848-4f5c-4729-84d2-efcffc06f51c","aanschrijving-nr-2-dd-07-02-1994",{"_10":6369,"_7":6370,"_34":35,"_13":6371},"Circulaire nr. Ci.RH.241/453.324 dd. 24.02.1994","a1c9f696-967f-4550-a0fa-5ac3c0380043","circulaire-nr-ci-rh-241-453-324-dd-24-02-1994",{"_10":6373,"_7":6374,"_34":35,"_13":6375},"Circulaire nr. Ci.R9.D/450.374 dd. 17.02.1994","354b36ba-ec3a-43c6-907c-728222fb64e9","circulaire-nr-ci-r9-d-450-374-dd-17-02-1994",{"_10":6377,"_7":6378,"_34":35,"_13":6379},"Circulaire nr. Ci.RH.421/457.271 dd. 23.02.1994","31d32169-ec33-4dd2-b0a5-385f6a8e6a44","circulaire-nr-ci-rh-421-457-271-dd-23-02-1994",{"_10":6381,"_7":6382,"_34":35,"_13":6383},"Circulaire nr. Ci.RH.244/457.403 dd. 10.02.1994","9eeb344e-1ed4-4b82-81f4-60a7184a281e","circulaire-nr-ci-rh-244-457-403-dd-10-02-1994",{"_10":6385,"_7":6386,"_34":35,"_13":6387},"Circulaire nr. Ci.RH.421/456.223 van 02.02.1994","d3cf43fb-995d-4067-befd-4a8018717a89","circulaire-nr-ci-rh-421-456-223-van-02-02-1994",{"_10":6389,"_7":6390,"_34":35,"_13":6391},"Aanschrijving nr. 6 dd. 09.03.1994","21f8214a-fe47-41f1-9931-7196a34d6b38","aanschrijving-nr-6-dd-09-03-1994",{"_10":6393,"_7":6394,"_34":35,"_13":6395},"Circulaire nr. Ci.RH.243/376.395 dd. 31.01.1994","65354252-7326-4667-a8d7-d41e4a49101e","circulaire-nr-ci-rh-243-376-395-dd-31-01-1994",{"_10":6397,"_7":6398,"_34":35,"_13":6399},"Circulaire nr. Ci.RH.26/454.520 van 28.12.1993","2c1d588a-4fb1-46f1-80e8-4221dd73ed0b","circulaire-nr-ci-rh-26-454-520-van-28-12-1993",{"_10":6401,"_7":6402,"_34":35,"_13":6403},"Circulaire nr. Ci.RH.891/454.103 dd. 27.01.1994","cdafa80e-506c-43ce-a4e2-89fa0a561bbe","circulaire-nr-ci-rh-891-454-103-dd-27-01-1994",{"_10":6405,"_7":6406,"_34":35,"_13":6407},"Circulaire nr. Ci.RH.861/452.215 van 09.12.1993","42f2c4eb-771d-4209-a523-63a46d23fa65","circulaire-nr-ci-rh-861-452-215-van-09-12-1993",{"_10":6409,"_7":6410,"_34":35,"_13":6411},"Circulaire nr. Ci.RH.244/454.149 dd. 24.12.1993","abafc932-68b8-4f12-9026-680e11eadb87","circulaire-nr-ci-rh-244-454-149-dd-24-12-1993",{"_10":6413,"_7":6414,"_34":35,"_13":6415},"Circulaire nr. Ci.RH.241/452.216 van 23.12.1993","85960218-57f9-4faf-b72d-bbe8a1e919c3","circulaire-nr-ci-rh-241-452-216-van-23-12-1993",{"_10":6417,"_7":6418,"_34":35,"_13":6419},"Aanschrijving nr. 25 dd. 24.12.1993","485b25fb-aa1d-46a4-bd8a-dabd76e59550","aanschrijving-nr-25-dd-24-12-1993",{"_10":6421,"_7":6422,"_34":35,"_13":6423},"Circulaire nr. Ci.RH.241/452.355 dd. 16.12.1993","4493c299-030c-4436-92c4-ae54f88aec75","circulaire-nr-ci-rh-241-452-355-dd-16-12-1993",{"_10":6425,"_7":6426,"_34":35,"_13":6427},"Circulaire nr. Ci.R9.Bulgarije/401.452 dd. 08.11.1993","b4a2702b-6d76-4739-a715-3aa72ef23867","circulaire-nr-ci-r9-bulgarije-401-452-dd-08-11-1993",{"_10":6429,"_7":6430,"_34":35,"_13":6431},"Circulaire nr. Ci.D.19/452.260 dd. 13.10.1993","901cdc6d-5870-4eea-8967-b6c728b7226c","circulaire-nr-ci-d-19-452-260-dd-13-10-1993",{"_10":6433,"_7":6434,"_34":35,"_13":6435},"Circulaire nr. Ci.RH.421/455.024 dd. 29.09.1993","f1f7be49-9c90-4ac6-b840-29f037a0c5aa","circulaire-nr-ci-rh-421-455-024-dd-29-09-1993",{"_10":6437,"_7":6438,"_34":35,"_13":6439},"Circulaire nr. Ci.RH.891/454.103 dd. 28.09.1993","59bdfdf3-63d3-420d-89ac-9b34c86502f0","circulaire-nr-ci-rh-891-454-103-dd-28-09-1993",{"_10":6441,"_7":6442,"_34":35,"_13":6443},"Circulaire nr. Ci.D.19/452.701 dd. 24.09.1993","237139a9-ee50-4267-8298-bd0d0553a61c","circulaire-nr-ci-d-19-452-701-dd-24-09-1993",{"_10":6445,"_7":6446,"_34":35,"_13":6447},"Circulaire nr. Ci.RH.421/439.105 dd. 27.09.1993","8be77169-4845-4978-9eb0-d38fb41c5daf","circulaire-nr-ci-rh-421-439-105-dd-27-09-1993",{"_10":6449,"_7":6450,"_34":35,"_13":6451},"Aanschrijving nr. 22/1993 d.d. 07.10.1993","64772978-6e56-4dca-bdc8-396d323314c7","aanschrijving-nr-22-1993-d-d-07-10-1993",{"_10":6453,"_7":6454,"_34":35,"_13":6455},"Circulaire nr. Ci.D.19/453.962 d.d. 15.09.1993","8cb6ecba-d819-4359-9391-0b68c234e173","circulaire-nr-ci-d-19-453-962-d-d-15-09-1993",{"_10":6457,"_7":6458,"_34":35,"_13":6459},"Aanschrijving nr. 14 dd. 03.08.1993","45da79f2-7a2e-427f-99db-7ab33b8310ae","aanschrijving-nr-14-dd-03-08-1993",{"_10":6461,"_7":6462,"_34":35,"_13":6463},"Circulaire nr. Ci.RH.243/443.503 dd. 14.07.1993","3ed7699a-ad6a-48e2-a2e0-b1c9d1210421","circulaire-nr-ci-rh-243-443-503-dd-14-07-1993",{"_10":6465,"_7":6466,"_34":35,"_13":6467},"Circulaire nr. Ci.RH.233/449.888 dd. 13.08.1993","643feca1-ad82-4e11-b9a7-abd879c01044","circulaire-nr-ci-rh-233-449-888-dd-13-08-1993",{"_10":6469,"_7":6470,"_34":35,"_13":6471},"Circulaire nr. Ci.D.19/444.905 dd. 30.07.1993","7186ebb6-b694-40d8-bbab-a5e0db74afc6","circulaire-nr-ci-d-19-444-905-dd-30-07-1993",{"_10":6473,"_7":6474,"_34":35,"_13":6475},"Aanschrijving nr. 20/1993 d.d. 29.09.1993","feb6f5f9-e7e8-429d-97f0-0b161581a218","aanschrijving-nr-20-1993-d-d-29-09-1993",{"_10":6477,"_7":6478,"_34":35,"_13":6479},"Circulaire nr. Ci.RH.421/451.076 dd. 08.07.1993","fd75a752-8e67-475b-9a08-c9ebb42b56e4","circulaire-nr-ci-rh-421-451-076-dd-08-07-1993",{"_10":6481,"_7":6482,"_34":35,"_13":6483},"Circulaire nr. Ci.RH.243/450.982 van 07.07.1993","6f8e3e1c-5d9f-4d4c-81b2-0b6b2009648e","circulaire-nr-ci-rh-243-450-982-van-07-07-1993",{"_10":6485,"_7":6486,"_34":35,"_13":6487},"Aanschrijving nr. 12 dd. 05.07.1993","dfb4897e-48c0-46b2-ba46-0df8491a84ff","aanschrijving-nr-12-dd-05-07-1993",{"_10":6489,"_7":6490,"_34":35,"_13":6491},"Circulaire nr. Ci.D.19/444.905 dd. 05.07.1993","e65e87f5-f9c0-4f98-9d8a-a24b5c5bf236","circulaire-nr-ci-d-19-444-905-dd-05-07-1993",{"_10":6493,"_7":6494,"_34":35,"_13":6495},"Circulaire nr. Cp.221.4/A/416.647 dd. 12.08.1993","ab35f66a-41a7-4d5b-a53d-bf17abd53706","circulaire-nr-cp-221-4-a-416-647-dd-12-08-1993",{"_10":6497,"_7":6498,"_34":35,"_13":6499},"Circulaire nr. Ci.R.9.F/448.248 van 04.06.1993","7ff60dda-78bf-40be-a30f-9cf5ba014444","circulaire-nr-ci-r-9-f-448-248-van-04-06-1993",{"_10":6501,"_7":6502,"_34":35,"_13":6503},"Circulaire nr. Ci.D.19/444.905 10de afl. dd. 26.04.1993","7e1ff71a-6c82-4742-9da9-f8e2ca136c34","circulaire-nr-ci-d-19-444-905-10de-afl-dd-26-04-1993",{"_10":6505,"_7":6506,"_34":35,"_13":6507},"Circulaire nr. Ci.D.19/444.905 12de afl. dd. 06.05.1993","3db1adaf-6700-4f32-972e-5ed4955e4701","circulaire-nr-ci-d-19-444-905-12de-afl-dd-06-05-1993",{"_10":6509,"_7":6510,"_34":35,"_13":6511},"Circulaire nr. Ci.A.7/452.333 dd. 18.06.1993","11a896d6-aec0-4ac3-a0a4-7d5358a2ec00","circulaire-nr-ci-a-7-452-333-dd-18-06-1993",{"_10":6513,"_7":6514,"_34":35,"_13":6515},"Aanschrijving nr. 11 dd. 10.06.1993","9112e7b4-9804-4d08-b14f-8314bcbbc27b","aanschrijving-nr-11-dd-10-06-1993",{"_10":6517,"_7":6518,"_34":35,"_13":6519},"Circulaire nr. Ci.RH.82/449.911 van 14.05.1993","8bd13641-a870-45e9-9a7b-c542d11064b4","circulaire-nr-ci-rh-82-449-911-van-14-05-1993",{"_10":6521,"_7":6522,"_34":35,"_13":6523},"Circulaire nr. Ci.RH.243/440.107 van 05.05.1993","fd03c5eb-1a11-4b22-90c2-44d2dac8c993","circulaire-nr-ci-rh-243-440-107-van-05-05-1993",{"_10":6525,"_7":6526,"_34":35,"_13":6527},"Circulaire nr. Ci.D.19/416.334 dd. 22.04.1993","66f4851d-3a80-4069-86f6-2ea69c25c200","circulaire-nr-ci-d-19-416-334-dd-22-04-1993",{"_10":6529,"_7":6530,"_34":35,"_13":6531},"Circulaire nr. Ci.RH.51/447.302 dd. 01.03.1993","6d925468-1095-44ad-82dc-4bac60eb1a6d","circulaire-nr-ci-rh-51-447-302-dd-01-03-1993",{"_10":6533,"_7":6534,"_34":35,"_13":6535},"Circulaire nr. Ci.D.19/449.528 van 09.04.1993","c9b2b6d1-68ab-4e03-996e-6870ccc081d3","circulaire-nr-ci-d-19-449-528-van-09-04-1993",{"_10":6537,"_7":6538,"_34":35,"_13":6539},"Circulaire nr. Ci.R.9 Turkije/436.676 dd. 06.04.1993","23264a1e-2a1e-4673-b217-a78e49b31643","circulaire-nr-ci-r-9-turkije-436-676-dd-06-04-1993",{"_10":6541,"_7":6542,"_34":35,"_13":6543},"Circulaire nr. Ci.RH.421/446.265 dd. 30.03.1993","f1528e94-cd04-439b-ae33-d4282f4175ae","circulaire-nr-ci-rh-421-446-265-dd-30-03-1993",{"_10":6545,"_7":6546,"_34":35,"_13":6547},"Aanschrijving nr. 7/1993 d.d. 05.03.1993","3af963ee-19b7-43f5-9dfc-2bdd34e8e030","aanschrijving-nr-7-1993-d-d-05-03-1993",{"_10":6549,"_7":6550,"_34":35,"_13":6551},"Aanschrijving nr. 8 dd. 10.03.1993","db833d96-7d01-4e01-ba32-bd8124e041f4","aanschrijving-nr-8-dd-10-03-1993",{"_10":6553,"_7":6554,"_34":35,"_13":6555},"Circulaire nr. Ci.D.19/444.905 8ste afl. van 12.03.1993","ab02e9ed-5513-4adf-8e6c-7897886a634f","circulaire-nr-ci-d-19-444-905-8ste-afl-van-12-03-1993",{"_10":6557,"_7":6558,"_34":35,"_13":6559},"Circulaire nr. Ci.D.19/444.905 9e afl. dd. 24.03.1993","fe4235f6-8845-40d5-ac18-40279e469b00","circulaire-nr-ci-d-19-444-905-9e-afl-dd-24-03-1993",{"_10":6561,"_7":6562,"_34":35,"_13":6563},"Circulaire nr. Ci.D.19/444.905 dd. 05.03.1993","a87909c2-df82-44cb-98d1-647128e0ee40","circulaire-nr-ci-d-19-444-905-dd-05-03-1993",{"_10":6565,"_7":6566,"_34":35,"_13":6567},"15.03.1993 - Omzendbrief D.I. 517.103 - D.L. 1/17.700","35cc97a2-9faa-4ae2-87ad-01cc6ee6d47a","15-03-1993-omzendbrief-d-i-517-103-d-l-1-17-700",{"_10":6569,"_7":6570,"_34":35,"_13":6571},"Circulaire nr. Ci.RH.244/426.767 dd. 23.03.1993","783cc0a7-f822-401b-9c35-516c016cfe2e","circulaire-nr-ci-rh-244-426-767-dd-23-03-1993",{"_10":6573,"_7":6574,"_34":35,"_13":6575},"Aanschrijving nr. 5 dd. 11.02.1993","b82507a4-e7ca-42d3-9719-af998febecc6","aanschrijving-nr-5-dd-11-02-1993",{"_10":6577,"_7":6578,"_34":35,"_13":6579},"Circulaire nr. Ci.D.19/444.905 3e afl. dd. 21.01.1993","64521842-09b4-4903-8fb6-302877f1a025","circulaire-nr-ci-d-19-444-905-3e-afl-dd-21-01-1993",{"_10":6581,"_7":6582,"_34":35,"_13":6583},"Circulaire nr. Ci.D.19/444.905 dd. 24.11.1992","1cc22c93-6b35-4c97-865e-0268c9d7f0b7","circulaire-nr-ci-d-19-444-905-dd-24-11-1992",{"_10":6585,"_7":6586,"_34":35,"_13":6587},"Circulaire nr. Ci.R9.USA/426.621 dd. 13.01.1993","b9931183-4136-4f9b-8cd3-997f5e26f933","circulaire-nr-ci-r9-usa-426-621-dd-13-01-1993",{"_10":6589,"_7":6590,"_34":35,"_13":6591},"Circulaire nr. Ci.RH.241/446.571 dd. 25.02.1993","9e4e4f64-b6cb-4b9a-a7d6-0c4d0b94504c","circulaire-nr-ci-rh-241-446-571-dd-25-02-1993",{"_10":6593,"_7":6594,"_34":35,"_13":6595},"15.02.1993 - Omzendbrief D.I. 857.02 - D.C. 46.150","0f73d3b1-e672-4b1f-9528-72c19d006a8b","15-02-1993-omzendbrief-d-i-857-02-d-c-46-150",{"_10":6597,"_7":6598,"_34":35,"_13":6599},"Circulaire nr. Ci.D.19/416.334 32e afl. dd. 09.09.1992","f2234e0b-c873-4d5a-aafa-d7fa50c3930a","circulaire-nr-ci-d-19-416-334-32e-afl-dd-09-09-1992",{"_10":6601,"_7":6602,"_34":35,"_13":6603},"Circulaire nr. Ci.D.19/431.407 van 17.02.1993","92b3007e-c23a-4419-bba6-596bbb8c7168","circulaire-nr-ci-d-19-431-407-van-17-02-1993",{"_10":6605,"_7":6606,"_34":35,"_13":6607},"Circulaire nr. Ci.D.19/444.905 van 18.02.1993","378258fc-25bc-4c42-8fac-f7ca8a37b0b6","circulaire-nr-ci-d-19-444-905-van-18-02-1993",{"_10":6609,"_7":6610,"_34":35,"_13":6611},"Circulaire nr. Ci.D.19/444.905 van 10.02.1993","a2538e9d-2a2b-454c-ab2a-b5508fc84811","circulaire-nr-ci-d-19-444-905-van-10-02-1993",{"_10":6613,"_7":6614,"_34":35,"_13":6615},"Circulaire nr. Ci.RH.331/444.745 van 05.02.1993","1b192e6f-d91f-427d-8722-ab993ffd00ca","circulaire-nr-ci-rh-331-444-745-van-05-02-1993",{"_10":6617,"_7":6618,"_34":35,"_13":6619},"Aanschrijving nr. 14 dd. 22.09.1992 +,addendum van 10.12.1992 +,addendum van 01.02.1995","c8ccb06b-9cf0-4a76-8f87-50ec1e8a0652","aanschrijving-nr-14-dd-22-09-1992-addendum-van-10-12-1992-addendum-van-01-02-1995",{"_10":6621,"_7":6622,"_34":35,"_13":6623},"Circulaire nr. Ci.RH.243/441.880 dd. 28.08.1992","7f970b63-be60-4717-aac3-bd606c34aefc","circulaire-nr-ci-rh-243-441-880-dd-28-08-1992",{"_10":6625,"_7":6626,"_34":35,"_13":6627},"Circulaire nr. Ci.RH.244/446.200 dd. 08.01.1993","c65d83d2-0ffd-48e1-9a72-896d8484b571","circulaire-nr-ci-rh-244-446-200-dd-08-01-1993",{"_10":6629,"_7":6630,"_34":35,"_13":6631},"Aanschrijving nr. 3 dd. 08.04.1992","df78ea2d-0f1a-4c9b-aac5-faaa4463cae9","aanschrijving-nr-3-dd-08-04-1992",{"_10":6633,"_7":6634,"_34":35,"_13":6635},"Aanschrijving nr. 6 dd. 08.03.1992","73492f40-7114-472b-a915-f15c46ef9f43","aanschrijving-nr-6-dd-08-03-1992",{"_10":6637,"_7":6638,"_34":35,"_13":6639},"Circulaire nr. Ci.RH.244/426.767 dd. 04.02.1992","e8f06ffc-4fef-47f9-9c83-3cd49f899479","circulaire-nr-ci-rh-244-426-767-dd-04-02-1992",{"_10":6641,"_7":6642,"_34":35,"_13":6643},"Circulaire nr. Ci.D.19/444.905 2de afl. d.d. 08.01.1993","4042da53-0f86-4fb6-ad21-8e5c2a1cbfb5","circulaire-nr-ci-d-19-444-905-2de-afl-d-d-08-01-1993",{"_10":6645,"_7":6646,"_34":35,"_13":6647},"Circulaire nr. Ci.RH.241/430.824 dd. 14.10.1992","7aa831a0-0a96-4455-ae52-9bf4164fb242","circulaire-nr-ci-rh-241-430-824-dd-14-10-1992",{"_10":6649,"_7":6650,"_34":35,"_13":6651},"Aanschrijving nr. 13 dd. 21.09.1992","e8e563a5-06ec-4994-94f9-03be1941e894","aanschrijving-nr-13-dd-21-09-1992",{"_10":6653,"_7":6654,"_34":35,"_13":6655},"Aanschrijving nr. 13 dd. 13.07.1993","68763f8d-cd52-448f-9421-bcee958d3127","aanschrijving-nr-13-dd-13-07-1993",{"_10":6657,"_7":6658,"_34":35,"_13":6659},"Circulaire nr. Ci.D19/444.905 dd. 28.09.1992","c5ec4804-45db-4ff7-933a-f4bad2876fc9","circulaire-nr-ci-d19-444-905-dd-28-09-1992",{"_10":6661,"_7":6662,"_34":35,"_13":6663},"Circulaire nr. Ci.RH.241/430.706 dd. 31.08.1992","5ea454e9-85c5-42f2-a9b8-4183c044442d","circulaire-nr-ci-rh-241-430-706-dd-31-08-1992",{"_10":6665,"_7":6666,"_34":35,"_13":6667},"Circulaire nr. Ci.RH.421/436.706 dd. 25.08.1992","ecf8d789-5896-4af0-8260-bb4a3501fb24","circulaire-nr-ci-rh-421-436-706-dd-25-08-1992",{"_10":6669,"_7":6670,"_34":35,"_13":6671},"Circulaire nr. Ci.D.19/416.334 28e afl. dd. 10.08.1992","9240bee1-19e0-4937-a5e1-16026aeb9a0b","circulaire-nr-ci-d-19-416-334-28e-afl-dd-10-08-1992",{"_10":6673,"_7":6674,"_34":35,"_13":6675},"Circulaire nr. Ci.RH.331/438.115 dd. 07.07.1992","8b62bbfb-a2af-4a6a-b09e-399201427027","circulaire-nr-ci-rh-331-438-115-dd-07-07-1992",{"_10":6677,"_7":6678,"_34":35,"_13":6679},"Circulaire nr. Ci.RH.421/439.707 dd. 30.06.1992","fd25fd8e-c94a-495b-a5e0-8d621d98297d","circulaire-nr-ci-rh-421-439-707-dd-30-06-1992",{"_10":6681,"_7":6682,"_34":35,"_13":6683},"Circulaire nr. Ci.R.9F/438.729 dd. 19.06.1992","e39068da-46a8-4fec-8d07-25405b97b080","circulaire-nr-ci-r-9f-438-729-dd-19-06-1992",{"_10":6685,"_7":6686,"_34":35,"_13":6687},"Circulaire nr. Ci.RH.331/439.608 dd. 05.06.1992","6ee454b9-535e-478d-bd40-d23eb26bcb40","circulaire-nr-ci-rh-331-439-608-dd-05-06-1992",{"_10":6689,"_7":6690,"_34":35,"_13":6691},"Circulaire nr. Ci.RH.233/437.131 dd. 16.07.1992","f63084d4-b965-45ec-8032-b9822fdba589","circulaire-nr-ci-rh-233-437-131-dd-16-07-1992",{"_10":6693,"_7":6694,"_34":35,"_13":6695},"Circulaire nr. Ci.C./37.875 dd. 22.05.1992","2897e1bd-b774-4172-84d0-5a8834c668db","circulaire-nr-ci-c-37-875-dd-22-05-1992",{"_10":6697,"_7":6698,"_34":35,"_13":6699},"Circulaire nr. Ci.D.19/416.334 26e afl. dd. 18.05.1992","7b1f08bc-149b-4110-874f-948ce6485504","circulaire-nr-ci-d-19-416-334-26e-afl-dd-18-05-1992",{"_10":6701,"_7":6702,"_34":35,"_13":6703},"Circulaire nr. Ci.RH.421/438.231 dd. 13.04.1992","c0176c99-1c85-4319-aa7d-d68e15587de3","circulaire-nr-ci-rh-421-438-231-dd-13-04-1992",{"_10":6705,"_7":6706,"_34":35,"_13":6707},"Circulaire nr. Ci.RH.241/424.903 dd. 05.03.1992","6f9a701a-ed07-49a8-ae11-3b58b03063d2","circulaire-nr-ci-rh-241-424-903-dd-05-03-1992",{"_10":6709,"_7":6710,"_34":35,"_13":6711},"Circulaire nr. Ci.D.19/402.192 (28e aflevering) dd. 19.06.1991","7119cba4-e070-4f4e-a407-2f30127050e9","circulaire-nr-ci-d-19-402-192-28e-aflevering-dd-19-06-1991",{"_10":6713,"_7":6714,"_34":35,"_13":6715},"Aanschrijving nr. 2 dd. 07.04.1992","9629cc18-62f9-4c86-b426-14aec0df823f","aanschrijving-nr-2-dd-07-04-1992",{"_10":6717,"_7":6718,"_34":35,"_13":6719},"Circulaire nr. Ci.P 11 Cult./438.144 dd. 13.01.1992","5be9240d-55db-4176-816c-5061e7852789","circulaire-nr-ci-p-11-cult-438-144-dd-13-01-1992",{"_10":6721,"_7":6722,"_34":35,"_13":6723},"Circulaire nr. Ci.RH.841/435.641 dd. 09.03.1992","ea588da0-f834-4634-ba03-7c44a021d974","circulaire-nr-ci-rh-841-435-641-dd-09-03-1992",{"_10":6725,"_7":6726,"_34":35,"_13":6727},"Circulaire nr. Ci.RH.243/429.953 dd. 16.01.1992","ac8ff986-7f08-450d-a8a2-1b46a28d0d34","circulaire-nr-ci-rh-243-429-953-dd-16-01-1992",{"_10":6729,"_7":6730,"_34":35,"_13":6731},"Circulaire nr. Ci.D.19/416.334 23e afl. dd. 06.02.1992","4b849324-9208-4344-b210-9af8cadf8d06","circulaire-nr-ci-d-19-416-334-23e-afl-dd-06-02-1992",{"_10":6733,"_7":6734,"_34":35,"_13":6735},"Circulaire nr. Ci.RH.421/438.156 dd. 06.02.1992","41543ebf-f1bc-4ade-9908-7e4882d4a807","circulaire-nr-ci-rh-421-438-156-dd-06-02-1992",{"_10":6737,"_7":6738,"_34":35,"_13":6739},"Circulaire nr. Ci.RH.421/432.427 dd. 07.11.1991","a47e8e9c-e8ae-4e3e-9989-b0dfa0403230","circulaire-nr-ci-rh-421-432-427-dd-07-11-1991",{"_10":6741,"_7":6742,"_34":35,"_13":6743},"Circulaire nr. Ci.RH.26/431.795 dd. 18.09.1991","c060da30-b849-4714-b5aa-fe58be6e071a","circulaire-nr-ci-rh-26-431-795-dd-18-09-1991",{"_10":6745,"_7":6746,"_34":35,"_13":6747},"Circulaire nr. Ci.RH.251/431.331 dd. 26.11.1991","50cd8722-7e5d-46eb-a4e5-4f2f0f0a4db4","circulaire-nr-ci-rh-251-431-331-dd-26-11-1991",{"_10":6749,"_7":6750,"_34":35,"_13":6751},"Circulaire nr. Ci.D.19/435.917 dd. 06.12.1991","a20d4509-2905-443e-9342-c5c0c5117e1f","circulaire-nr-ci-d-19-435-917-dd-06-12-1991",{"_10":6753,"_7":6754,"_34":35,"_13":6755},"Circulaire nr. Ci.RH.873/424.672 dd. 10.10.1991 (Zie ook Addendum, zelfde nummer, dd. 06.07.1994)","620abfa8-52be-4f80-89ea-22dccca6df34","circulaire-nr-ci-rh-873-424-672-dd-10-10-1991-zie-ook-addendum-zelfde-nummer-dd-06-07-1994",{"_10":6757,"_7":6758,"_34":35,"_13":6759},"Circulaire nr. Ci.D.19/416.334 19e afl. dd. 26.09.1991","635beb48-d1b1-429b-b038-cf85999f9c1f","circulaire-nr-ci-d-19-416-334-19e-afl-dd-26-09-1991",{"_10":6761,"_7":6762,"_34":35,"_13":6763},"Circulaire nr. Ci.D.19/416.334 20e afl. dd. 14.11.1991","065b8a81-72ce-4f64-b608-718c0eafd0ef","circulaire-nr-ci-d-19-416-334-20e-afl-dd-14-11-1991",{"_10":6765,"_7":6766,"_34":35,"_13":6767},"Circulaire nr. Ci.RH.243/432.195 dd. 27.09.1991","c134596a-4019-4dfc-bceb-8c28f31a4eec","circulaire-nr-ci-rh-243-432-195-dd-27-09-1991",{"_10":6769,"_7":6770,"_34":35,"_13":6771},"Circulaire nr. Ci.RH.251/368.909 dd. 05.07.1991","dccdde41-ca12-46dd-a54d-d7c79219ffdf","circulaire-nr-ci-rh-251-368-909-dd-05-07-1991",{"_10":6773,"_7":6774,"_34":35,"_13":6775},"Circulaire nr. Ci.RH.241/431.883 dd. 18.07.1991","760b4bec-7963-4f01-8997-90e3dbcc2e10","circulaire-nr-ci-rh-241-431-883-dd-18-07-1991",{"_10":6777,"_7":6778,"_34":35,"_13":6779},"Circulaire nr. Ci.RH.241/415.068 d.d. 29.11.1991","03621eec-44ee-43d9-836b-ddf2cbfd86dc","circulaire-nr-ci-rh-241-415-068-d-d-29-11-1991",{"_10":6781,"_7":6782,"_34":35,"_13":6783},"Circulaire nr. Ci.RH.332/429.045 dd. 03.05.1991","600555d5-fccb-4633-b03a-a62bc8b642de","circulaire-nr-ci-rh-332-429-045-dd-03-05-1991",{"_10":6785,"_7":6786,"_34":35,"_13":6787},"Circulaire nr. Ci.R.9F/426.732 dd. 08.05.1991","f7cb9e8b-21ee-4e49-a056-9663b6fe64d5","circulaire-nr-ci-r-9f-426-732-dd-08-05-1991",{"_10":6789,"_7":6790,"_34":35,"_13":6791},"Circulaire nr. Ci.RH.233/421.403 dd. 16.05.1991","d4361610-c4ab-4f84-b515-d1f798c42b71","circulaire-nr-ci-rh-233-421-403-dd-16-05-1991",{"_10":6793,"_7":6794,"_34":35,"_13":6795},"Circulaire nr. Ci.RH.244/424.221 dd. 06.12.1990","9b1511ec-8107-4c30-b35b-062125efb816","circulaire-nr-ci-rh-244-424-221-dd-06-12-1990",{"_10":6797,"_7":6798,"_34":35,"_13":6799},"Circulaire nr. Ci.RH.331/440.593 van 01.03.1993","8d62f3e1-6550-4ec3-8da5-50dd02afc50b","circulaire-nr-ci-rh-331-440-593-van-01-03-1993",{"_10":6801,"_7":6802,"_34":35,"_13":6803},"Circulaire nr. Ci.D.19/402.192 dd. 10.10.1990 (24e afl.)","7f2c2b0c-4baa-4193-93d8-7159de5b437e","circulaire-nr-ci-d-19-402-192-dd-10-10-1990-24e-afl",{"_10":6805,"_7":6806,"_34":35,"_13":6807},"Circulaire nr. Ci.D.19/416.334 dd. 10.01.1991","4900c930-1d80-4a7e-9ff1-ec09f37c6dbc","circulaire-nr-ci-d-19-416-334-dd-10-01-1991",{"_10":6809,"_7":6810,"_34":35,"_13":6811},"Circulaire nr. Ci.RH.421/412.251 dd. 20.12.1990","acb12396-2282-41a6-9dac-9aa7b1eb356c","circulaire-nr-ci-rh-421-412-251-dd-20-12-1990",{"_10":6813,"_7":6814,"_34":35,"_13":6815},"Aanschrijving nr. 25 dd. 11.12.1990","b252904e-6487-4df8-95af-112a9a233cf8","aanschrijving-nr-25-dd-11-12-1990",{"_10":6817,"_7":6818,"_34":35,"_13":6819},"Circulaire nr. Ci.D.19/416.334 14e afl. dd. 27.03.1991","b9bcf8df-4327-4f5a-8cf6-8329298bab46","circulaire-nr-ci-d-19-416-334-14e-afl-dd-27-03-1991",{"_10":6821,"_7":6822,"_34":35,"_13":6823},"Circulaire nr. Ci.D.19/402.192 dd. 15.10.1990 (25e afl.)","ce920f67-328b-4df1-a682-c1921b80d4c6","circulaire-nr-ci-d-19-402-192-dd-15-10-1990-25e-afl",{"_10":6825,"_7":6826,"_34":35,"_13":6827},"Circulaire nr. Ci.D.19/402.192 dd. 26.07.1990 (19de afl.)","cfdae8fa-a542-4845-b53c-bb4d211bd531","circulaire-nr-ci-d-19-402-192-dd-26-07-1990-19de-afl",{"_10":6829,"_7":6830,"_34":35,"_13":6831},"Circulaire nr. Ci.D.19/402.192 dd. 28.09.1990 (23e afl.)","419d3d27-a65b-41e2-966f-06c47038475d","circulaire-nr-ci-d-19-402-192-dd-28-09-1990-23e-afl",{"_10":6833,"_7":6834,"_34":35,"_13":6835},"Circulaire nr. Ci.D.19/402.192 dd. 03.08.1990 (20e afl.)","b6669902-f5ea-4164-9605-b27f72baa265","circulaire-nr-ci-d-19-402-192-dd-03-08-1990-20e-afl",{"_10":6837,"_7":6838,"_34":35,"_13":6839},"Circulaire nr. Ci.D.19/402.192 dd. 18.05.1990 (18e afl.)","96db4557-c7be-4e93-aa79-81406a9c59fb","circulaire-nr-ci-d-19-402-192-dd-18-05-1990-18e-afl",{"_10":6841,"_7":6842,"_34":35,"_13":6843},"Circulaire nr. Ci.D.19/416.334 4e afl. dd. 29.08.1990","23e5486f-7b40-48b1-9d04-dfce773f8b81","circulaire-nr-ci-d-19-416-334-4e-afl-dd-29-08-1990",{"_10":6845,"_7":6846,"_34":35,"_13":6847},"Circulaire nr. Ci.RH.242/420.664 dd. 13.09.1990","28be384c-c121-4294-9b42-e5d5c7b02f02","circulaire-nr-ci-rh-242-420-664-dd-13-09-1990",{"_10":6849,"_7":6850,"_34":35,"_13":6851},"Circulaire nr. Ci.D.19/402.192 dd. 07.09.1990 (21e afl.)","1ccfeba5-8df0-4f3c-b5b4-3284871a7a89","circulaire-nr-ci-d-19-402-192-dd-07-09-1990-21e-afl",{"_10":6853,"_7":6854,"_34":35,"_13":6855},"Circulaire nr. Ci.RH.243/379.832 dd. 04.07.1990","0815d6d1-ed01-44a2-a348-1fc578f88ae5","circulaire-nr-ci-rh-243-379-832-dd-04-07-1990",{"_10":6857,"_7":6858,"_34":35,"_13":6859},"Circulaire nr. Ci.D.19/402.192 dd. 25.04.1990","5378fcb1-e7b5-40fa-9628-6230d0441cb4","circulaire-nr-ci-d-19-402-192-dd-25-04-1990",{"_10":6861,"_7":6862,"_34":35,"_13":6863},"Circulaire nr. Ci.RH.243/415.808 dd. 22.02.1990 (Zie nieuwe circ. op 07.07.94)","3a43a916-b362-46ea-84a4-8b983e62cae5","circulaire-nr-ci-rh-243-415-808-dd-22-02-1990-zie-nieuwe-circ-op-07-07-94",{"_10":6865,"_7":6866,"_34":35,"_13":6867},"USA - Circulaire Ci.R.9 USA/416.592 dd. 12.03.1990","605e65d1-3dd1-42ac-8b7f-a17713ae1201","usa-circulaire-ci-r-9-usa-416-592-dd-12-03-1990",{"_10":6869,"_7":6870,"_34":35,"_13":6871},"Circulaire nr. Ci.RH.243/411.001 dd. 08.02.1990","6f7e5cab-590e-4f91-895c-dd24bd4f9753","circulaire-nr-ci-rh-243-411-001-dd-08-02-1990",{"_10":6873,"_7":6874,"_34":35,"_13":6875},"Circulaire nr. Ci.D.19/402.192 dd. 25.09.1989 (12e afl.)","248a8a0d-34f8-435e-b5b3-d6e9d41f2483","circulaire-nr-ci-d-19-402-192-dd-25-09-1989-12e-afl",{"_10":6877,"_7":6878,"_34":35,"_13":6879},"Circulaire nr. Ci.D.19/402.192 dd. 22.09.1989 (11e aflevering)","4c70822a-cd5a-441c-96e9-46afc8801cef","circulaire-nr-ci-d-19-402-192-dd-22-09-1989-11e-aflevering",{"_10":6881,"_7":6882,"_34":35,"_13":6883},"Circulaire nr. Ci.RH.26/380.438 dd. 31.03.1987","8e5b18b0-8902-4e94-b742-84924e7bf7ad","circulaire-nr-ci-rh-26-380-438-dd-31-03-1987",{"_10":6885,"_7":6886,"_34":35,"_13":6887},"Aanschrijving nr. 13 dd. 15.01.1990","de06d74f-f59d-4441-a92a-2046215795ec","aanschrijving-nr-13-dd-15-01-1990",{"_10":6889,"_7":6890,"_34":35,"_13":6891},"Circulaire nr. Ci.D.19/402.192 dd. 20.09.1989 (9e afl.)","d0b918ee-f7b0-4342-aede-0905de35ae68","circulaire-nr-ci-d-19-402-192-dd-20-09-1989-9e-afl",{"_10":6893,"_7":6894,"_34":35,"_13":6895},"Circulaire nr. Ci.D.19/402.192 dd. 21.09.1989 (10e aflevering)","f7f385b4-4752-4c06-af25-550a692489ff","circulaire-nr-ci-d-19-402-192-dd-21-09-1989-10e-aflevering",{"_10":6897,"_7":6898,"_34":35,"_13":6899},"Circulaire nr. Ci.RH.222/399.030 dd. 07.09.1989","89ef54e1-6612-423f-ac9b-4f7bc724aedc","circulaire-nr-ci-rh-222-399-030-dd-07-09-1989",{"_10":6901,"_7":6902,"_34":35,"_13":6903},"Circulaire nr. Ci.RH.243/395.658 dd. 14.07.1989","0e6e15e0-bf25-48c5-ae5e-eacbd44dd292","circulaire-nr-ci-rh-243-395-658-dd-14-07-1989",{"_10":6905,"_7":6906,"_34":35,"_13":6907},"Circulaire nr. Ci.RH.26/405.384 dd. 31.08.1989","22089a11-90b1-4ce4-b8a8-d23cb3d019d3","circulaire-nr-ci-rh-26-405-384-dd-31-08-1989",{"_10":6909,"_7":6910,"_34":35,"_13":6911},"Circulaire nr. Ci.RH.421/390.701 dd. 09.08.1989","037d2dc6-1e65-4e76-9be4-585eab998e7c","circulaire-nr-ci-rh-421-390-701-dd-09-08-1989",{"_10":6913,"_7":6914,"_34":35,"_13":6915},"Circulaire nr. Ci.D.19/402.192 dd. 04.04.1989 (6de aflevering)","d3244821-0ac0-4221-9007-afc6c0cd4823","circulaire-nr-ci-d-19-402-192-dd-04-04-1989-6de-aflevering",{"_10":6917,"_7":6918,"_34":35,"_13":6919},"Circulaire Ci.R9. USA/405.873 dd. 30.03.1989","1c174184-f270-49dc-ac63-f8e4b61adf99","circulaire-ci-r9-usa-405-873-dd-30-03-1989",{"_10":6921,"_7":6922,"_34":35,"_13":6923},"Circulaire nr. Ci.RH.241/362.789 dd. 11.07.1986","83868e75-b115-42d0-95f8-0f080f9feec0","circulaire-nr-ci-rh-241-362-789-dd-11-07-1986",{"_10":6925,"_7":6926,"_34":35,"_13":6927},"China - Circulaire Ci.R.9 China/372.993 d.d. 26.04.1988","60e6c3e8-acfe-4844-869f-551563f917be","china-circulaire-ci-r-9-china-372-993-d-d-26-04-1988",{"_10":6929,"_7":6930,"_34":35,"_13":6931},"Aanschrijving nr. 10 dd. 24.11.1988","ff418a7b-3fdb-4ded-9e3a-5e36fb60a3fd","aanschrijving-nr-10-dd-24-11-1988",{"_10":6933,"_7":6934,"_34":35,"_13":6935},"Circulaire nr. Ci.RH.332/393.031 dd. 08.04.1988","dec98ab3-a05f-42f9-a95f-efa058cbe20d","circulaire-nr-ci-rh-332-393-031-dd-08-04-1988",{"_10":6937,"_7":6938,"_34":35,"_13":6939},"Griekenland - Circulaire Ci.R.9 Gr/368.367 d.d. 31.05.1988","e3e9ca3a-207b-426e-ab26-aa8dd27bbd11","griekenland-circulaire-ci-r-9-gr-368-367-d-d-31-05-1988",{"_10":6941,"_7":6942,"_34":35,"_13":6943},"Circulaire nr. Ci.RH.241/390.367 dd. 08.04.1988","84f96737-d14b-42d7-a17a-e642fa6fdd54","circulaire-nr-ci-rh-241-390-367-dd-08-04-1988",{"_10":6945,"_7":6946,"_34":35,"_13":6947},"Circulaire nr. Ci.RH.26/389.149 dd. 05.02.1988","4fc7beb8-d75c-4617-8c8a-2d5d53875aed","circulaire-nr-ci-rh-26-389-149-dd-05-02-1988",{"_10":6949,"_7":6950,"_34":35,"_13":6951},"Circulaire nr. Ci.RH.26/389.552 van 11.04.1988","5fcf03ab-2fad-4960-b7b0-4604d9050928","circulaire-nr-ci-rh-26-389-552-van-11-04-1988",{"_10":6953,"_7":6954,"_34":35,"_13":6955},"Circulaire nr. Ci.RH.242/379.494 dd. 28.03.1988","70b09b3f-4203-4d52-be75-bfc3f1b7e339","circulaire-nr-ci-rh-242-379-494-dd-28-03-1988",{"_10":6957,"_7":6958,"_34":35,"_13":6959},"Circulaire nr. Ci.RH.26/387.538 dd. 05.02.1988","9d0d556d-e100-4bca-bbc2-a01e9dac5b72","circulaire-nr-ci-rh-26-387-538-dd-05-02-1988",{"_10":6961,"_7":6962,"_34":35,"_13":6963},"Aanschrijving nr. 10 dd. 11.09.1987","0985018b-46d9-4c2c-a555-11fa554c4b6e","aanschrijving-nr-10-dd-11-09-1987",{"_10":6965,"_7":6966,"_34":35,"_13":6967},"Aanschrijving nr. 14/1987 d.d. 02.12.1987","8cfcc243-01cc-4a28-9465-459d3f6df5a5","aanschrijving-nr-14-1987-d-d-02-12-1987",{"_10":6969,"_7":6970,"_34":35,"_13":6971},"Circulaire nr. Ci.RH.243/378.182 dd. 09.09.1987","8a4ed8b5-46a4-4d44-86b9-faec68b210fb","circulaire-nr-ci-rh-243-378-182-dd-09-09-1987",{"_10":6973,"_7":6974,"_34":35,"_13":6975},"Circulaire nr. Ci.RH.243/380.235 dd. 04.08.1987","e1e652b8-9057-45dd-b151-9013ab9c7f31","circulaire-nr-ci-rh-243-380-235-dd-04-08-1987",{"_10":6977,"_7":6978,"_34":35,"_13":6979},"Circulaire nr. Ci.RH.332/383.417 dd. 17.07.1987","0f9cd0e6-24f9-4cc6-8d7c-c751ff027231","circulaire-nr-ci-rh-332-383-417-dd-17-07-1987",{"_10":6981,"_7":6982,"_34":35,"_13":6983},"Circulaire nr. Ci.RH.26/389.287 d.d. 19.04.1988","5b1cb9f3-26c3-4b6b-b8c4-f18102958ee3","circulaire-nr-ci-rh-26-389-287-d-d-19-04-1988",{"_10":6985,"_7":6986,"_34":35,"_13":6987},"Aanschrijving nr. 6 dd. 22.08.1986","7f2051f0-4555-430e-b1e2-014648064afe","aanschrijving-nr-6-dd-22-08-1986",{"_10":6989,"_7":6990,"_34":35,"_13":6991},"Aanschrijving nr. 17 dd. 15.12.1987","e4f9969c-d95c-4f6f-905d-638d18b2a215","aanschrijving-nr-17-dd-15-12-1987",{"_10":6993,"_7":6994,"_34":35,"_13":6995},"Circulaire nr. Ci.RH.243/376.395 d.d. 20.04.1987","6bbf23d5-42b9-4038-ab95-36de3a5c358e","circulaire-nr-ci-rh-243-376-395-d-d-20-04-1987",{"_10":6997,"_7":6998,"_34":35,"_13":6999},"Circulaire nr. Ci.RH.241/268.529 dd. 03.09.1986","2bb848b0-9253-4c06-9ad0-d7c1723e9c74","circulaire-nr-ci-rh-241-268-529-dd-03-09-1986",{"_10":7001,"_7":7002,"_34":35,"_13":7003},"Aanschrijving nr. 5 dd. 05.08.1986","7cd6aaba-30f9-4658-91eb-b16c2ee3838f","aanschrijving-nr-5-dd-05-08-1986",{"_10":7005,"_7":7006,"_34":35,"_13":7007},"Griekenland - Circulaire Ci.R.9 Gr/368.367 d.d. 10.10.1986","b3e440f5-317f-4142-96ee-26b3f02761a0","griekenland-circulaire-ci-r-9-gr-368-367-d-d-10-10-1986",{"_10":7009,"_7":7010,"_34":35,"_13":7011},"Circulaire nr. Ci.RH.243/372.380 dd. 30.04.1986","25ca96ae-48b1-4917-bc56-cf0781de9ce4","circulaire-nr-ci-rh-243-372-380-dd-30-04-1986",{"_10":7013,"_7":7014,"_34":35,"_13":7015},"Sri Lanka - Circulaire Ci.R.9 SL/353.787 d.d 31.10.1986","dc9c8c26-76b2-428c-8e23-6fed900989ab","sri-lanka-circulaire-ci-r-9-sl-353-787-d-d-31-10-1986",{"_10":7017,"_7":7018,"_34":35,"_13":7019},"Circulaire 2023/C/102 Erratum van de Circulaire 2023/C/65 van 26.06.2023 - FAQ betreffende het verlaagd btw-tarief van 6 % voor leveringen van elektriciteit, aardgas en warmte via warmtenetten vanaf 1 juli 2023","6a7176ed-c404-4d63-8734-2d5ecebb5f29","circulaire-2023-c-102-erratum-van-de-circulaire-2023-c-65-van-26-06-2023-faq-betreffende-het-verlaagd-btw-tarief-van-6-voor-leveringen-van-elektriciteit-aardgas-en-warmte-via-warmtenetten-vanaf-1-juli-2023",{"_10":7021,"_7":7022,"_34":35,"_13":7023},"Circulaire 2023/C/93 over de maximaal aftrekbare bijdrage voor het vrij aanvullend pensioen voor zelfstandigen (VAPZ) voor het jaar 2023","e146646a-2793-4988-816d-628adbdfb991","circulaire-2023-c-93-over-de-maximaal-aftrekbare-bijdrage-voor-het-vrij-aanvullend-pensioen-voor-zelfstandigen-vapz-voor-het-jaar-2023",{"_10":7025,"_7":7026,"_34":35,"_13":7027},"Circulaire 2023/C/85 over de kilometervergoeding voor dienstverplaatsingen","ac922a59-fe34-4ef0-8f5a-7c33a5fdbd60","circulaire-2023-c-85-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":7029,"_7":7030,"_34":35,"_13":7031},"Circulaire 2023/C/95 betreffende de beslechting van belastinggeschillen in de Europese Unie","e01754c1-9cd7-488c-b545-cec1e6778610","circulaire-2023-c-95-betreffende-de-beslechting-van-belastinggeschillen-in-de-europese-unie",{"_10":7033,"_7":7034,"_34":35,"_13":7035},"Circulaire 2023/C/77 over de jaarlijkse indexatie van de bedragen van toepassing voor de aanslagjaren 2021, 2022 en 2023","19df1cf5-5bb3-4ab0-9eb0-3cbb65887751","circulaire-2023-c-77-over-de-jaarlijkse-indexatie-van-de-bedragen-van-toepassing-voor-de-aanslagjaren-2021-2022-en-2023",{"_10":7037,"_7":7038,"_34":35,"_13":7039},"Circulaire 2023/C/82 over de koopkrachtpremie","819a56aa-b0b2-4458-8506-67b641811eae","circulaire-2023-c-82-over-de-koopkrachtpremie",{"_10":7041,"_7":7042,"_34":35,"_13":7043},"Circulaire 2025/C/34 over de belastingvoordelen voor de hypothecaire leningen in het Waals Gewest","9fe5f9e0-3446-416b-ad99-222080909539","circulaire-2025-c-34-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-waals-gewest",{"_10":7045,"_7":7046,"_34":35,"_13":7047},"Circulaire 2023/C/96 betreffende de btw-behandeling van de afdrachten door ziekenhuisartsen aan ziekenhuizen en andere zorginstellingen","f913edee-95c5-4155-894a-d268496bb10b","circulaire-2023-c-96-betreffende-de-btw-behandeling-van-de-afdrachten-door-ziekenhuisartsen-aan-ziekenhuizen-en-andere-zorginstellingen",{"_10":7049,"_7":7050,"_34":35,"_13":7051},"Circulaire 2023/C/92 over de reactivering van vervallen maaltijdcheques en eco-cheques","018a16e7-7366-439b-97ea-f2cad52815f9","circulaire-2023-c-92-over-de-reactivering-van-vervallen-maaltijdcheques-en-eco-cheques",{"_10":7053,"_7":7054,"_34":35,"_13":7055},"Circulaire 2019/C/75 over het schema van algemene tariefpreferenties: tarifaire maatregelen","de58cb7d-e47f-4542-919e-4a1e76fc65bd","circulaire-2019-c-75-over-het-schema-van-algemene-tariefpreferenties-tarifaire-maatregelen",{"_10":7057,"_7":7058,"_34":35,"_13":7059},"Circulaire 2023/C/97 met FAQ over de verhoogde kostenaftrek voor laadstations voor elektrische wagens","cf72b053-fbd0-4d87-ab2f-2c9178af1cd6","circulaire-2023-c-97-met-faq-over-de-verhoogde-kostenaftrek-voor-laadstations-voor-elektrische-wagens",{"_10":7061,"_7":7062,"_34":35,"_13":7063},"Circulaire 2023/C/94 over de uitsluiting uit de bestaansmiddelen, van bezoldigingen voor studentenarbeid gepresteerd in de zorgsector in het derde en vierde kwartaal van 2022 en het eerste kwartaal van 2023","639574e8-fa65-4d49-873c-834ea87add93","circulaire-2023-c-94-over-de-uitsluiting-uit-de-bestaansmiddelen-van-bezoldigingen-voor-studentenarbeid-gepresteerd-in-de-zorgsector-in-het-derde-en-vierde-kwartaal-van-2022-en-het-eerste-kwartaal-van-2023",{"_10":7065,"_7":7066,"_34":35,"_13":7067},"Circulaire 2023/C/100 met betrekking tot de belastingplicht van maatschappen en feitelijke verenigingen en van hun vennoten/leden","dbeb8f15-7c9d-43f6-9feb-7f223d58fcc4","circulaire-2023-c-100-met-betrekking-tot-de-belastingplicht-van-maatschappen-en-feitelijke-verenigingen-en-van-hun-vennoten-leden",{"_10":7069,"_7":7070,"_34":35,"_13":7071},"Circulaire 2023/C/91 over de promotievergoeding voor het bouwbedrijf","4cb9f51f-4950-4e04-8324-1617595bc3be","circulaire-2023-c-91-over-de-promotievergoeding-voor-het-bouwbedrijf",{"_10":7073,"_7":7074,"_34":35,"_13":7075},"Circulaire 2023/C/68 betreffende het Carnet ATA","cba0567b-afa8-4928-91f5-2e1adffc1fe9","circulaire-2023-c-68-betreffende-het-carnet-ata",{"_10":7077,"_7":7078,"_34":35,"_13":7079},"Circulaire 2023/C/71 over het maximumbedrag van de bezoldigingen van jonge sportbeoefenaars","acd89e73-8778-43c0-b3e1-5dacca283507","circulaire-2023-c-71-over-het-maximumbedrag-van-de-bezoldigingen-van-jonge-sportbeoefenaars",{"_10":7081,"_7":7082,"_34":35,"_13":7083},"Circulaire 2023/C/83 over het begrip 'effectief actief' – aanvulling gelijkgestelde periodes van activiteit","bcceb432-a0c3-417f-82f0-ac09b44c8b3d","circulaire-2023-c-83-over-het-begrip-effectief-actief-aanvulling-gelijkgestelde-periodes-van-activiteit",{"_10":7085,"_7":7086,"_34":35,"_13":7087},"Circulaire 2023/C/90 over de uitsluiting uit de bestaansmiddelen, van achterstallige overlevingspensioenen aan wezen in de publieke sector en achterstallige wezenrenten","4caf4da1-f548-41b7-964e-4e31c38983f5","circulaire-2023-c-90-over-de-uitsluiting-uit-de-bestaansmiddelen-van-achterstallige-overlevingspensioenen-aan-wezen-in-de-publieke-sector-en-achterstallige-wezenrenten",{"_10":7089,"_7":7090,"_34":35,"_13":7091},"Circulaire 2023/C/89 over de opheffing van de federale belastingvermindering voor kapitaalaflossingen van hypothecaire leningen aangegaan vanaf 01.01.2024","e915b585-56b4-4be0-ac79-681d91f7a562","circulaire-2023-c-89-over-de-opheffing-van-de-federale-belastingvermindering-voor-kapitaalaflossingen-van-hypothecaire-leningen-aangegaan-vanaf-01-01-2024",{"_10":7093,"_7":7094,"_34":35,"_13":7095},"Circulaire 2023/C/88 over de Vlaamse fictiebepaling voor hypotheekoverdracht met pandwissel","bd5dc5f5-1855-41b3-ada7-1d2589be7afe","circulaire-2023-c-88-over-de-vlaamse-fictiebepaling-voor-hypotheekoverdracht-met-pandwissel",{"_10":7097,"_7":7098,"_34":35,"_13":7099},"Circulaire 2023/C/64 betreffende het verlaagd btw-tarief voor de levering van elektriciteit, van aardgas en van warmte via warmtenetten","1d7facb8-ee74-43e4-a439-630e4e05e3dd","circulaire-2023-c-64-betreffende-het-verlaagd-btw-tarief-voor-de-levering-van-elektriciteit-van-aardgas-en-van-warmte-via-warmtenetten",{"_10":7101,"_7":7102,"_34":35,"_13":7103},"Circulaire 2023/C/55 over de coronapremie","46ea1b46-5dd9-4103-b793-a54b41d9c0a1","circulaire-2023-c-55-over-de-coronapremie",{"_10":7105,"_7":7106,"_34":35,"_13":7107},"Circulaire 2023/C/78 over de kilometervergoeding voor dienstverplaatsingen (Bijlage)","3eb7b819-01ef-49d4-839c-d3b30fbec8f8","circulaire-2023-c-78-over-de-kilometervergoeding-voor-dienstverplaatsingen-bijlage",{"_10":7109,"_7":7110,"_34":35,"_13":7111},"Circulaire 2023/C/79 over het belastingstelsel van bezoldigingen van gepensioneerden in de zorgsector","f177224b-d415-47d8-9064-2f705087be71","circulaire-2023-c-79-over-het-belastingstelsel-van-bezoldigingen-van-gepensioneerden-in-de-zorgsector",{"_10":7113,"_7":7114,"_34":35,"_13":7115},"Circulaire 2023/C/63 met betrekking tot het koninklijk besluit van 26.10.2022 tot wijziging van de koninklijke besluiten nrs. 1, 2, 3, 4, 10, 19, 22 en 59 met betrekking tot de belasting over de toegevoegde waarde","fbf39ac5-0d62-4e68-87e0-c8fd37ced854","circulaire-2023-c-63-met-betrekking-tot-het-koninklijk-besluit-van-26-10-2022-tot-wijziging-van-de-koninklijke-besluiten-nrs-1-2-3-4-10-19-22-en-59-met-betrekking-tot-de-belasting-over-de-toegevoegde-waarde",{"_10":7117,"_7":7118,"_34":35,"_13":7119},"Circulaire 2023/C/75 over de terugvorderingen van onterecht betaalde tijdelijke werkloosheidsuitkeringen bij de werkgever","40f1e7c4-dd7c-48e7-b0e9-2989a82271f5","circulaire-2023-c-75-over-de-terugvorderingen-van-onterecht-betaalde-tijdelijke-werkloosheidsuitkeringen-bij-de-werkgever",{"_10":7121,"_7":7122,"_34":35,"_13":7123},"Circulaire 2023/C/67 betreffende AEO-vergunning (Erkende marktdeelnemers)","5c036f42-2291-4a15-b8ea-c7ab6e10fe1e","circulaire-2023-c-67-betreffende-aeo-vergunning-erkende-marktdeelnemers",{"_10":7125,"_7":7126,"_34":35,"_13":7127},"Circulaire 2023/C/70 over de uitbreiding van het toepassingsgebied van de flexi-jobs","90122333-9575-4448-b1a6-ab23a0d19017","circulaire-2023-c-70-over-de-uitbreiding-van-het-toepassingsgebied-van-de-flexi-jobs",{"_10":7129,"_7":7130,"_34":35,"_13":7131},"Circulaire 2023 /C/52 betreffende de ordonnantie van het Brussels Hoofdstedelijk Gewest van 17 november 2022 tot wijziging van het abattement op het verkooprecht en tot invoering van een aanvullend abattement op het verkooprecht in geval..","277f194e-cafb-4975-af6e-5769b9245db6","circulaire-2023-c-52-betreffende-de-ordonnantie-van-het-brussels-hoofdstedelijk-gewest-van-17-november-2022-tot-wijziging-van-het-abattement-op-het-verkooprecht-en-tot-invoering-van-een-aanvullend-abattement-op-het-verkooprecht-in-geval",{"_10":7133,"_7":7134,"_34":35,"_13":7135},"Circulaire 2023/C/72 betreffende de plaats van belastingheffing voor btw-doeleinden van de terbeschikkingstelling van een bedrijfsvoertuig aan een personeelslid in een grensoverschrijdende context (Bijgewerkt)","76d6c600-4942-43bf-adf3-ccfce88592df","circulaire-2023-c-72-betreffende-de-plaats-van-belastingheffing-voor-btw-doeleinden-van-de-terbeschikkingstelling-van-een-bedrijfsvoertuig-aan-een-personeelslid-in-een-grensoverschrijdende-context-bijgewerkt",{"_10":7137,"_7":7138,"_34":35,"_13":7139},"Circulaire 2023/C/60 betreffende het verlaagde btw-tarief voor de levering van warmte middels een gasgestookte collectieve verwarmingsinstallatie","7a89cf1e-a784-4ab9-a668-99c424bc7194","circulaire-2023-c-60-betreffende-het-verlaagde-btw-tarief-voor-de-levering-van-warmte-middels-een-gasgestookte-collectieve-verwarmingsinstallatie",{"_10":7141,"_7":7142,"_34":35,"_13":7143},"Circulaire 2023/C/61 over forfaitaire verblijfsvergoedingen voor buitenlandse dienstreizen en voor beroepsmatige verblijven in het buitenland van meer dan 30 dagen","e356c3e4-504d-4707-966a-f002fa19e86a","circulaire-2023-c-61-over-forfaitaire-verblijfsvergoedingen-voor-buitenlandse-dienstreizen-en-voor-beroepsmatige-verblijven-in-het-buitenland-van-meer-dan-30-dagen",{"_10":7145,"_7":7146,"_34":35,"_13":7147},"Circulaire 2023/C/56 over de verhuur van een gebouwd onroerend goed aan een rechtspersoon om het ter beschikking te stellen aan één of meerdere natuurlijke personen om uitsluitend als woning te gebruiken","447f7cd4-d71c-4ce4-9cd0-aa2c21e564c0","circulaire-2023-c-56-over-de-verhuur-van-een-gebouwd-onroerend-goed-aan-een-rechtspersoon-om-het-ter-beschikking-te-stellen-aan-een-of-meerdere-natuurlijke-personen-om-uitsluitend-als-woning-te-gebruiken",{"_10":7149,"_7":7150,"_34":35,"_13":7151},"Circulaire 2023/C/53 over de consumptiecheque","d0911917-29f7-4188-9fdf-d5880eee3e30","circulaire-2023-c-53-over-de-consumptiecheque",{"_10":7153,"_7":7154,"_34":35,"_13":7155},"Circulaire 2023/C/58 betreffende de invoering van een bewaringstermijn van tien jaar, een verlengde vierjarige verjaringstermijn en een tienjarige verjaringstermijn..","f8a7dccc-a92d-4600-beb6-95f460b00b72","circulaire-2023-c-58-betreffende-de-invoering-van-een-bewaringstermijn-van-tien-jaar-een-verlengde-vierjarige-verjaringstermijn-en-een-tienjarige-verjaringstermijn",{"_10":7157,"_7":7158,"_34":35,"_13":7159},"Circulaire 2023/C/57 met FAQ over de belastingvermindering voor laadstations voor elektrische wagens","72f0dffe-ac2e-4b30-b22a-99c74d952034","circulaire-2023-c-57-met-faq-over-de-belastingvermindering-voor-laadstations-voor-elektrische-wagens",{"_10":7161,"_7":7162,"_34":35,"_13":7163},"Circulaire 2023/C/51 betreffende de aanvulling en wijziging van circulaire 2020/C/50","96665ea2-100d-456b-ae0f-9e475d60c12d","circulaire-2023-c-51-betreffende-de-aanvulling-en-wijziging-van-circulaire-2020-c-50",{"_10":7165,"_7":7166,"_34":35,"_13":7167},"Circulaire 2023/C/49 over het tijdstip van aanmelding bij de vrijstelling van doorstorting van bedrijfsvoorheffing voor onderzoekers","6a3ab2de-17c8-4b37-8db8-fb07231a407e","circulaire-2023-c-49-over-het-tijdstip-van-aanmelding-bij-de-vrijstelling-van-doorstorting-van-bedrijfsvoorheffing-voor-onderzoekers",{"_10":7169,"_7":7170,"_34":35,"_13":7171},"Circulaire 2023/C/41 over het belastingkrediet voor de verhoging van de forfaitaire kilometervergoeding voor dienstverplaatsingen","8e01cd3a-875c-44d0-ba86-6d3c430d386b","circulaire-2023-c-41-over-het-belastingkrediet-voor-de-verhoging-van-de-forfaitaire-kilometervergoeding-voor-dienstverplaatsingen",{"_10":7173,"_7":7174,"_34":35,"_13":7175},"Circulaire 2022/C/41 over de vergoedingen voor verblijfkosten in België","daca119f-e544-4f16-8baa-8332ff46de51","circulaire-2022-c-41-over-de-vergoedingen-voor-verblijfkosten-in-belgie",{"_10":7177,"_7":7178,"_34":35,"_13":7179},"Circulaire 2017/C/4 betreffende het belastingstelsel van de vergoedingen voor vrijwilligerswerk van 23.01.2017","2090490e-f1b8-425f-886e-4d7f806df065","circulaire-2017-c-4-betreffende-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk-van-23-01-2017",{"_10":7181,"_7":7182,"_34":35,"_13":7183},"Circulaire 2023/C/66 betreffende de Tussentijdse Economische partnerschapsovereenkomst (EPO) tussen de Europese Gemeenschap en staten in oostelijk en zuidelijk Afrika","442978d1-f9fb-4cd3-9889-671f81ed29c7","circulaire-2023-c-66-betreffende-de-tussentijdse-economische-partnerschapsovereenkomst-epo-tussen-de-europese-gemeenschap-en-staten-in-oostelijk-en-zuidelijk-afrika",{"_10":7185,"_7":7186,"_34":35,"_13":7187},"Circulaire 2023/C/34 betreffende de wijzigingen aangebracht aan het Btw-Wetboek en aan het koninklijk besluit nr. 20 middels de wet van 16.10.2022 houdende diverse bepalingen inzake belasting over de toegevoegde waarde","e6f240f2-41d7-4002-9848-00f47dd643c4","circulaire-2023-c-34-betreffende-de-wijzigingen-aangebracht-aan-het-btw-wetboek-en-aan-het-koninklijk-besluit-nr-20-middels-de-wet-van-16-10-2022-houdende-diverse-bepalingen-inzake-belasting-over-de-toegevoegde-waarde",{"_10":7189,"_7":7190,"_34":35,"_13":7191},"Circulaire nr. 8/2016 d.d. 27.09.2016","62a689e5-b467-4278-9377-7661b640bef2","circulaire-nr-8-2016-d-d-27-09-2016",{"_10":859,"_7":7193,"_34":35,"_13":861},"2649b024-877f-47df-8652-5d5c395cdd92",{"_10":7195,"_7":7196,"_34":35,"_13":7197},"Circulaire AAFisc Nr. 7/2016 (nr. Ci.703.814) d.d. 02.03.2016","bbd2dd77-1470-49d7-8d37-9135c67a5101","circulaire-aafisc-nr-7-2016-nr-ci-703-814-d-d-02-03-2016",{"_10":7199,"_7":7200,"_34":35,"_13":7201},"ADDENDUM dd. 15.02.2016 aan de circulaire AAFisc Nr. 33/2014 (nr. Ci.RH.231/633.892) dd. 20.08.2014","96b7a973-436c-45db-82c8-439031929465","addendum-dd-15-02-2016-aan-de-circulaire-aafisc-nr-33-2014-nr-ci-rh-231-633-892-dd-20-08-2014",{"_10":7203,"_7":7204,"_34":35,"_13":7205},"Circulaire AAFisc Nr. 43/2016 (nr. Ci.702.734) d.d. 19.12.2016","3f2b240a-877f-4a6e-ba66-adce9c93011d","circulaire-aafisc-nr-43-2016-nr-ci-702-734-d-d-19-12-2016",{"_10":7207,"_7":7208,"_34":35,"_13":7209},"Circulaire 2023/C/40 - Addendum aan de circulaire 2019/C/138 over de vrijstelling voor sociaal passief ingevolge het eenheidsstatuut tussen arbeiders en bedienden","20fe55f3-26fa-4f19-b6bc-e69d8926c6fe","circulaire-2023-c-40-addendum-aan-de-circulaire-2019-c-138-over-de-vrijstelling-voor-sociaal-passief-ingevolge-het-eenheidsstatuut-tussen-arbeiders-en-bedienden",{"_10":7211,"_7":7212,"_34":35,"_13":7213},"Circulaire 2023/C/50 over de wijzigingen in de aangifte in de personenbelasting van aanslagjaar 2023","01370708-5530-4e95-87a1-e1f4a02b738d","circulaire-2023-c-50-over-de-wijzigingen-in-de-aangifte-in-de-personenbelasting-van-aanslagjaar-2023",{"_10":7215,"_7":7216,"_34":35,"_13":7217},"20.12.2016 - Omzendbrief D.I. 741/742 - D.A. 007.635","e41217f3-11f8-4758-8693-761dea8e0943","20-12-2016-omzendbrief-d-i-741-742-d-a-007-635",{"_10":7219,"_7":7220,"_34":35,"_13":7221},"Circulaire 2023/C/48 over de vrijstelling van vergoedingen in het kader van steunmaatregelen die worden getroffen door de gewesten, gemeenschappen, provincies of gemeenten in het kader van de energiecrisis","a3c4c180-6e9e-4f9d-a49c-74a654fd223b","circulaire-2023-c-48-over-de-vrijstelling-van-vergoedingen-in-het-kader-van-steunmaatregelen-die-worden-getroffen-door-de-gewesten-gemeenschappen-provincies-of-gemeenten-in-het-kader-van-de-energiecrisis",{"_10":7223,"_7":7224,"_34":35,"_13":7225},"Circulaire 2023/C/45 betreffende het tijdelijk verlaagd btw-tarief voor de levering met plaatsing van fotovoltaïsche zonnepanelen, zonnecollectoren en zonneboilers en warmtepompen","eacc34f6-111f-4d47-b615-42b885cbb193","circulaire-2023-c-45-betreffende-het-tijdelijk-verlaagd-btw-tarief-voor-de-levering-met-plaatsing-van-fotovoltaische-zonnepanelen-zonnecollectoren-en-zonneboilers-en-warmtepompen",{"_10":7227,"_7":7228,"_34":35,"_13":7229},"Circulaire 2023/C/39 betreffende de wijzigingen aangebracht aan het Btw-Wetboek en aan het koninklijk besluit nr. 20 middels de wet van 21.12.2022 houdende diverse bepalingen inzake belasting over de toegevoegde waarde","e5ab2582-05b0-407b-af0c-b99b12d7089f","circulaire-2023-c-39-betreffende-de-wijzigingen-aangebracht-aan-het-btw-wetboek-en-aan-het-koninklijk-besluit-nr-20-middels-de-wet-van-21-12-2022-houdende-diverse-bepalingen-inzake-belasting-over-de-toegevoegde-waarde",{"_10":7231,"_7":7232,"_34":35,"_13":7233},"Circulaire 2017/C/4 betreffende het belastingstelsel van de vergoedingen voor vrijwilligerswerk van 23.01.2017 (Bijlage)","fe50e102-66db-48ab-9490-d75a07f80d97","circulaire-2017-c-4-betreffende-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk-van-23-01-2017-bijlage",{"_10":7235,"_7":7236,"_34":35,"_13":7237},"Circulaire nr. 10/2016 d.d. 23.12.2016","62b74317-0abf-45ed-a3b0-37b69084733e","circulaire-nr-10-2016-d-d-23-12-2016",{"_10":7239,"_7":7240,"_34":35,"_13":7241},"Circulaire 2023/C/38 over de grensbedragen inzake aanvullende pensioenen","92875054-f9cf-4b98-a5e5-6f41981eee5e","circulaire-2023-c-38-over-de-grensbedragen-inzake-aanvullende-pensioenen",{"_10":7243,"_7":7244,"_34":35,"_13":7245},"3de addendum dd. 09.12.2016 aan de circulaire nr. Ci.RH.244/613.502 (AAFisc 35/2012) dd. 12.11.2012 - Bijlage","79153a71-b599-4b14-897d-60bed5878363","3de-addendum-dd-09-12-2016-aan-de-circulaire-nr-ci-rh-244-613-502-aafisc-35-2012-dd-12-11-2012-bijlage",{"_10":7247,"_7":7248,"_34":35,"_13":7249},"Circulaire AAFisc Nr. 32/2016 (nr. E.T.130.082) d.d. 30.11.2016 - vervangen","7199194a-7e3b-48e5-932f-ed29bf9ee46a","circulaire-aafisc-nr-32-2016-nr-e-t-130-082-d-d-30-11-2016-vervangen",{"_10":7251,"_7":7252,"_34":35,"_13":7253},"Circulaire AAFisc Nr. 37/2016 (nr. Ci.708.069) d.d. 28.11.2016","e29200cf-36cd-45e8-ae66-4945acdafb5f","circulaire-aafisc-nr-37-2016-nr-ci-708-069-d-d-28-11-2016",{"_10":7255,"_7":7256,"_34":35,"_13":7257},"Circulaire AAFisc Nr. 34/2016 (nr. Ci.RH.243/587.019) d.d. 14.10.2016","d38a5e1a-3d6d-47e6-a9e1-bf53dd2a9a8c","circulaire-aafisc-nr-34-2016-nr-ci-rh-243-587-019-d-d-14-10-2016",{"_10":7259,"_7":7260,"_34":35,"_13":7261},"Circulaire AAFisc Nr. 36/2016 (nr. Ci.707.762) dd. 09.11.2016","35c802c4-3fc3-47eb-a2e8-0bab7cf49ca0","circulaire-aafisc-nr-36-2016-nr-ci-707-762-dd-09-11-2016",{"_10":7263,"_7":7264,"_34":35,"_13":7265},"Circulaire AAFisc Nr. 31/2016 (nr. E.T.127.540) dd. 12.12.2016","2c6f0b41-8d3c-458c-a07a-2ea0e632a05f","circulaire-aafisc-nr-31-2016-nr-e-t-127-540-dd-12-12-2016",{"_10":7267,"_7":7268,"_34":35,"_13":7269},"3de addendum dd. 09.12.2016 aan de circulaire nr. Ci.RH.244/613.502 (AAFisc 35/2012) dd. 12.11.2012","20963a92-ba04-4725-b05f-5188c58cd510","3de-addendum-dd-09-12-2016-aan-de-circulaire-nr-ci-rh-244-613-502-aafisc-35-2012-dd-12-11-2012",{"_10":7271,"_7":7272,"_34":35,"_13":7273},"Circulaire AAFisc Nr. 39/2016 (nr. Ci.708.300) d.d. 28.11.2016","7f8d0d72-7386-4260-8925-dd3053ea5fe7","circulaire-aafisc-nr-39-2016-nr-ci-708-300-d-d-28-11-2016",{"_10":7275,"_7":7276,"_34":35,"_13":7277},"25.10.2016 - Omzendbrief D.I. 500 - OEO/D.D. 012.577 (ingetrokken)","baa3d38c-7b39-418c-b635-f6b10515cad0","25-10-2016-omzendbrief-d-i-500-oeo-d-d-012-577-ingetrokken",{"_10":7279,"_7":7280,"_34":35,"_13":7281},"Circulaire nr. 9/2016 dd. 11.10.2016","0fba60b4-4992-4bd2-b491-954f5f72bd1e","circulaire-nr-9-2016-dd-11-10-2016",{"_10":7283,"_7":7284,"_34":35,"_13":7285},"Circulaire AAFisc Nr. 23/2016 (nr. Ci.705.522) d.d. 29.06.2016","14f68f19-69de-4c31-bfae-70ee4f8e1554","circulaire-aafisc-nr-23-2016-nr-ci-705-522-d-d-29-06-2016",{"_10":7287,"_7":7288,"_34":35,"_13":7289},"25.07.2016 - Omzendbrief D.I. 512.0 - D.D. 012.552","a0b1dd0b-de2b-416e-8407-d5fdeff9d6e2","25-07-2016-omzendbrief-d-i-512-0-d-d-012-552",{"_10":7291,"_7":7292,"_34":35,"_13":7293},"Circulaire AAFisc Nr. 26/2016 (nr. 706.530) dd. 15.07.2016 - Bijlage","56edcb2a-274f-4dad-a4dc-3f7df071945a","circulaire-aafisc-nr-26-2016-nr-706-530-dd-15-07-2016-bijlage",{"_10":7295,"_7":7296,"_34":35,"_13":7297},"Circulaire AAFisc Nr. 22/2016 (nr. Ci.704.681) d.d. 29.06.2016","f19a33fc-41b5-4874-973f-4bedd02e8f92","circulaire-aafisc-nr-22-2016-nr-ci-704-681-d-d-29-06-2016",{"_10":7299,"_7":7300,"_34":35,"_13":7301},"Circulaire AAFisc Nr. 26/2016 (nr. 706.530) d.d. 15.07.2016","166e3622-2699-4c55-bfd0-7b369d24efa0","circulaire-aafisc-nr-26-2016-nr-706-530-d-d-15-07-2016",{"_10":7303,"_7":7304,"_34":35,"_13":7305},"15de addendum dd. 15.01.2016 bij de circulaire nr. Ci.RH.241/509.803 (AAFisc nr. 8/2003) dd. 05.03.1999","67a2fae3-f6f0-4bb1-ac43-1258fd891dd2","15de-addendum-dd-15-01-2016-bij-de-circulaire-nr-ci-rh-241-509-803-aafisc-nr-8-2003-dd-05-03-1999",{"_10":7307,"_7":7308,"_34":35,"_13":7309},"Circulaire AAFisc Nr. 43/2015 (nr. Ci.700.168) dd. 17.12.2015 - Bijlage 1","a482ff44-a5b5-4d69-bc04-dd8f4575d60f","circulaire-aafisc-nr-43-2015-nr-ci-700-168-dd-17-12-2015-bijlage-1",{"_10":7311,"_7":7312,"_34":35,"_13":7313},"Circulaire AAFisc Nr. 43/2015 (nr. Ci.700.168) dd. 17.12.2015 - Bijlage 2","2e9b76ee-94cc-47e6-8815-b9ba895df7fd","circulaire-aafisc-nr-43-2015-nr-ci-700-168-dd-17-12-2015-bijlage-2",{"_10":7315,"_7":7316,"_34":35,"_13":7317},"Circulaire 2023/C/59 betreffende energieproducten en elektriciteit - Opgeheven","4bf41361-81ca-4a70-8d61-bb9fdc5265cb","circulaire-2023-c-59-betreffende-energieproducten-en-elektriciteit-opgeheven",{"_10":7319,"_7":7320,"_34":35,"_13":7321},"01.06.2015 - Omzendbrief D.I. 521.103 - D.D. 010.747","48cc3a47-e9b7-45ec-b8e7-b0cca855fe9c","01-06-2015-omzendbrief-d-i-521-103-d-d-010-747",{"_10":7323,"_7":7324,"_34":35,"_13":7325},"Circulaire nr. 5/2016 d.d. 25.07.2016","2956d819-559d-454e-8d71-a85abf0710e8","circulaire-nr-5-2016-d-d-25-07-2016",{"_10":7327,"_7":7328,"_34":35,"_13":7329},"Circulaire nr. 6/2016 d.d. 25.07.2016","2b52a868-0128-4c42-89c1-0aba7b56adc6","circulaire-nr-6-2016-d-d-25-07-2016",{"_10":7331,"_7":7332,"_34":35,"_13":7333},"Circulaire AAFisc Nr. 21/2016 (nr. Ci.705.571) d.d. 27.06.2016","b3918a13-749c-4a11-b329-30ce354b22d3","circulaire-aafisc-nr-21-2016-nr-ci-705-571-d-d-27-06-2016",{"_10":7335,"_7":7336,"_34":35,"_13":7337},"Circulaire AAFisc Nr. 19/2016 (nr. Ci.701.451) dd. 23.06.2016","470e671d-4b66-4eac-a923-09a4baca9cb1","circulaire-aafisc-nr-19-2016-nr-ci-701-451-dd-23-06-2016",{"_10":7339,"_7":7340,"_34":35,"_13":7341},"11.07.2016 - Omzendbrief D.I. 509.10 (opgeheven)","10a8c2f6-0e9d-41c1-9a55-5d2b97b02a2d","11-07-2016-omzendbrief-d-i-509-10-opgeheven",{"_10":7343,"_7":7344,"_34":35,"_13":7345},"2de addendum dd. 28.08.2015 aan de circulaire nr. Ci.RH.244/613.502 (AAFisc 35/2012) dd. 12.11.2012","b42b8786-e907-4ea7-a408-1a2f9f408907","2de-addendum-dd-28-08-2015-aan-de-circulaire-nr-ci-rh-244-613-502-aafisc-35-2012-dd-12-11-2012",{"_10":7347,"_7":7348,"_34":35,"_13":7349},"07.12.2015 - Omzendbrief D.I. 530.11 - D.D. 011.519 (opgeheven)","e56cde1b-10c0-426b-88ef-2d53593ce2a7","07-12-2015-omzendbrief-d-i-530-11-d-d-011-519-opgeheven",{"_10":7351,"_7":7352,"_34":35,"_13":7353},"Circulaire AAFisc Nr. 40/2015 (nr. 701.057) d.d. 02.12.2015","51c9e693-8104-4bc5-a3c0-49d051814a5a","circulaire-aafisc-nr-40-2015-nr-701-057-d-d-02-12-2015",{"_10":7355,"_7":7356,"_34":35,"_13":7357},"Circulaire nr. Ci.RH.331/631.385 (AAFisc Nr. 5/2014) d.d. 03.02.2014","86ad9657-8a41-4a76-89c4-efee90d6e294","circulaire-nr-ci-rh-331-631-385-aafisc-nr-5-2014-d-d-03-02-2014",{"_10":7359,"_7":7360,"_34":35,"_13":7361},"Circulaire AAFisc Nr. 16/2016 (nr. Ci.704.003) d.d. 17.05.2016","6d66a3f2-b7a3-4113-b1d9-a5080aa74426","circulaire-aafisc-nr-16-2016-nr-ci-704-003-d-d-17-05-2016",{"_10":7363,"_7":7364,"_34":35,"_13":7365},"Circulaire AAFisc Nr. 15/2016 (nr. Ci.705.247) d.d. 11.05.2016","5ae9fdd7-a570-4a27-a1e4-f177903ff55b","circulaire-aafisc-nr-15-2016-nr-ci-705-247-d-d-11-05-2016",{"_10":7367,"_7":7368,"_34":35,"_13":7369},"Circulaire AAFisc Nr. 14/2016 (nr. Ci.704.947) d.d. 09.05.2016","97faa819-15eb-486c-8c32-e5d1f9ecbf2f","circulaire-aafisc-nr-14-2016-nr-ci-704-947-d-d-09-05-2016",{"_10":7371,"_7":7372,"_34":35,"_13":7373},"Circulaire AAFisc Nr. 17/2016 (nr. Ci.706.327) dd. 14.06.2016","ab8d9b38-db41-4625-84d3-5cdf55338536","circulaire-aafisc-nr-17-2016-nr-ci-706-327-dd-14-06-2016",{"_10":7375,"_7":7376,"_34":35,"_13":7377},"Circulaire AAFisc Nr. 13/2016 (nr. Ci.705.401) dd. 02.05.2016","ec321b1b-9505-411d-883b-dfcae7ad7d49","circulaire-aafisc-nr-13-2016-nr-ci-705-401-dd-02-05-2016",{"_10":7379,"_7":7380,"_34":35,"_13":7381},"ADDENDUM d.d. 08.04.2016 aan de circulaire AAFisc Nr. 41/2013 (nr. Ci.RH.231/629.328) d.d. 25.10.2013","2bb5e0eb-c17d-48db-bafe-d4e2b2b0cd33","addendum-d-d-08-04-2016-aan-de-circulaire-aafisc-nr-41-2013-nr-ci-rh-231-629-328-d-d-25-10-2013",{"_10":7383,"_7":7384,"_34":35,"_13":7385},"Circulaire AAFisc Nr. 9/2016 (nr. Ci.704.605) d.d. 01.04.2016","414886b1-4ae8-4b96-b380-fd266b9416b1","circulaire-aafisc-nr-9-2016-nr-ci-704-605-d-d-01-04-2016",{"_10":7387,"_7":7388,"_34":35,"_13":7389},"Circulaire AAFisc Nr. 6/2016 (nr. Ci.703.815) d.d. 19.02.2016","ab5f39ce-5b9d-45cf-8acd-fe70c11c7a9d","circulaire-aafisc-nr-6-2016-nr-ci-703-815-d-d-19-02-2016",{"_10":7391,"_7":7392,"_34":35,"_13":7393},"Circulaire nr. 1/2016 d.d. 15.01.2016","f3dd8dc4-915a-41d9-9420-7e3fe58c8d7b","circulaire-nr-1-2016-d-d-15-01-2016",{"_10":7395,"_7":7396,"_34":35,"_13":7397},"Circulaire AAFisc Nr. 38/2015 (nr. Ci.702.886) d.d. 13.10.2015","8f4cb5e7-2cee-418d-9d6f-47f87f8adf95","circulaire-aafisc-nr-38-2015-nr-ci-702-886-d-d-13-10-2015",{"_10":7399,"_7":7400,"_34":35,"_13":7401},"Circulaire AAFisc Nr. 36/2015 (nr. E.T.119.650) dd. 23.11.2015","9da823e6-8a6d-4230-a31a-9a5b8ddad381","circulaire-aafisc-nr-36-2015-nr-e-t-119-650-dd-23-11-2015",{"_10":7403,"_7":7404,"_34":35,"_13":7405},"Circulaire AAFisc Nr. 12/2015 (nr. Ci.700.698) d.d. 01.04.2015","c28cf0cd-89f4-44ab-a9d6-71c3c2a31cfa","circulaire-aafisc-nr-12-2015-nr-ci-700-698-d-d-01-04-2015",{"_10":7407,"_7":7408,"_34":35,"_13":7409},"6de ADDENDUM dd. 11.02.2016 aan de circulaire AAFisc Nr. 19/2008 (nr. Ci.RH.243/589.859) dd. 29.05.2008","75b514d5-b33c-4c33-90af-335350645461","6de-addendum-dd-11-02-2016-aan-de-circulaire-aafisc-nr-19-2008-nr-ci-rh-243-589-859-dd-29-05-2008",{"_10":7411,"_7":7412,"_34":35,"_13":7413},"Circulaire AAFisc Nr. 43/2015 (nr. Ci.700.168) d.d. 17.12.2015","da694fad-18b2-4602-907d-9a5891f1765a","circulaire-aafisc-nr-43-2015-nr-ci-700-168-d-d-17-12-2015",{"_10":7415,"_7":7416,"_34":35,"_13":7417},"Circulaire AAFisc Nr. 42/2015 (nr. E.T.125.567) dd. 10.12.2015","2505537d-e233-4df5-a27c-b269ee49c58f","circulaire-aafisc-nr-42-2015-nr-e-t-125-567-dd-10-12-2015",{"_10":7419,"_7":7420,"_34":35,"_13":7421},"Circulaire AAFisc Nr. 35/2015 (nr. Ci.700.910) d.d. 08.09.2015","93a1046f-351b-4398-8480-ffeab4be5a5b","circulaire-aafisc-nr-35-2015-nr-ci-700-910-d-d-08-09-2015",{"_10":7423,"_7":7424,"_34":35,"_13":7425},"AANPASSING d.d. 11.09.2015 aan circulaire nr. Ci.RH.331/575.420 (AOIF 8/2008) d.d. 12.03.2008","4436a3a8-5841-4cc9-8834-bd191c4407ec","aanpassing-d-d-11-09-2015-aan-circulaire-nr-ci-rh-331-575-420-aoif-8-2008-d-d-12-03-2008",{"_10":7427,"_7":7428,"_34":35,"_13":7429},"Circulaire AAFisc Nr. 30/2015 (nr. Ci.700.507) d.d. 11.08.2015","e311af84-8bdb-41d7-b8e8-74d4a3e9a0a5","circulaire-aafisc-nr-30-2015-nr-ci-700-507-d-d-11-08-2015",{"_10":7431,"_7":7432,"_34":35,"_13":7433},"Circulaire nr. Ci.RH.241/621.406 (AAFisc Nr. 44/2013) d.d. 05.11.2013","920d4aa4-1016-4f8a-afa0-f81c87a820b3","circulaire-nr-ci-rh-241-621-406-aafisc-nr-44-2013-d-d-05-11-2013",{"_10":7435,"_7":7436,"_34":35,"_13":7437},"Circulaire nr. 3/2015 d.d. 09.11.2015","61dd7c46-d6da-401f-9002-4a4b65e581a7","circulaire-nr-3-2015-d-d-09-11-2015",{"_10":7439,"_7":7440,"_34":35,"_13":7441},"Circulaire AAFisc Nr. 31/2015 (nr. Ci.RH.243/587.019) d.d. 21.08.2015","37447083-fa86-4173-9b82-bdaeca42e585","circulaire-aafisc-nr-31-2015-nr-ci-rh-243-587-019-d-d-21-08-2015",{"_10":7443,"_7":7444,"_34":35,"_13":7445},"CORRIGENDUM dd. 09.07.2015 bij de circulaire AAFisc Nr. 14/2012 (Ci.R9.F/615.800) dd. 03.04.2012","482d5201-7602-4803-8e0e-5ecfa5ed24cf","corrigendum-dd-09-07-2015-bij-de-circulaire-aafisc-nr-14-2012-ci-r9-f-615-800-dd-03-04-2012",{"_10":7447,"_7":7448,"_34":35,"_13":7449},"Circulaire AAFisc Nr. 24/2015 (nr. Ci.RH.421/636.468) d.d. 11.06.2015","53a5c445-0e8e-4765-bd8f-0b223a03cb21","circulaire-aafisc-nr-24-2015-nr-ci-rh-421-636-468-d-d-11-06-2015",{"_10":7451,"_7":7452,"_34":35,"_13":7453},"Circulaire AAFisc Nr. 4/2015 (nr. Ci.RH.241/636.095) d.d. 27.01.2015","1806c89a-b686-4807-9c25-25071a51826f","circulaire-aafisc-nr-4-2015-nr-ci-rh-241-636-095-d-d-27-01-2015",{"_10":7455,"_7":7456,"_34":35,"_13":7457},"Circulaire AAFisc Nr. 32/2014 (nr. Ci.RH.331/634.229) d.d. 11.08.2014","100c5e14-06e6-4803-8ae0-bafca5b6d22d","circulaire-aafisc-nr-32-2014-nr-ci-rh-331-634-229-d-d-11-08-2014",{"_10":7459,"_7":7460,"_34":35,"_13":7461},"Circulaire nr. 12/2014 d.d. 17.09.2014","39b3a382-f860-40e0-b82c-ebddb27461c7","circulaire-nr-12-2014-d-d-17-09-2014",{"_10":7463,"_7":7464,"_34":35,"_13":7465},"Circulaire AAFisc Nr. 28/2015 (nr. 701.698) d.d. 01.07.2015","85dd8112-d739-4917-ba68-c0d3337296ee","circulaire-aafisc-nr-28-2015-nr-701-698-d-d-01-07-2015",{"_10":7467,"_7":7468,"_34":35,"_13":7469},"16.02.2015 - Omzendbrief 2015/1 betreffende art. 3.17.0.0.2 van de Vlaamse Codex Fiscaliteit van 13 december 2013, zoals gewijzigd door het decreet van 19 december 2014 - Antimisbruikbepaling - Fiscaal misbruik - Registratiebelasting en erfbelasting","f1845a3a-ac0e-4109-8cda-f9ebcf3c9d4e","16-02-2015-omzendbrief-2015-1-betreffende-art-3-17-0-0-2-van-de-vlaamse-codex-fiscaliteit-van-13-december-2013-zoals-gewijzigd-door-het-decreet-van-19-december-2014-antimisbruikbepaling-fiscaal-misbruik-registratiebelasting-en-erfbelasting",{"_10":7471,"_7":7472,"_34":35,"_13":7473},"Circulaire nr. 14/2014 d.d. 19.11.2014","e87e6cae-0e8b-499b-ae81-85be4dd6583a","circulaire-nr-14-2014-d-d-19-11-2014",{"_10":7475,"_7":7476,"_34":35,"_13":7477},"14de addendum dd. 06.01.2015 bij de circulaire nr. Ci.RH.241/509.803 (AAFisc Nr. 8/2003) dd. 05.03.1999)","bcdf4a25-532a-43e9-977f-9eebebc5fbe8","14de-addendum-dd-06-01-2015-bij-de-circulaire-nr-ci-rh-241-509-803-aafisc-nr-8-2003-dd-05-03-1999",{"_10":7479,"_7":7480,"_34":35,"_13":7481},"Circulaire nr. 18/2014 d.d. 16.12.2014","eec3f1a0-3029-46ea-b31c-e13b26847b4f","circulaire-nr-18-2014-d-d-16-12-2014",{"_10":7483,"_7":7484,"_34":35,"_13":7485},"01.12.2014 - Omzendbrief D.I. 556.1 - D.D. 009.663","5f0fd57b-a3cf-4786-a879-47afc084e705","01-12-2014-omzendbrief-d-i-556-1-d-d-009-663",{"_10":7487,"_7":7488,"_34":35,"_13":7489},"Circulaire AAFisc Nr. 19/2015 (nr. Ci.RH.241/630.298) d.d. 18.05.2015","b0c31b1f-73e5-48b3-8394-011025862308","circulaire-aafisc-nr-19-2015-nr-ci-rh-241-630-298-d-d-18-05-2015",{"_10":7491,"_7":7492,"_34":35,"_13":7493},"Aanschrijving nr. 4 (ED/L/10/2/4/3) d.d. 07.02.2002","2a0ba0b9-129d-4cea-8848-10475b9c1b2d","aanschrijving-nr-4-ed-l-10-2-4-3-d-d-07-02-2002",{"_10":7495,"_7":7496,"_34":35,"_13":7497},"Circulaire nr. 15/2014 d.d. 19.11.2014","310dfb57-a9d9-4251-ab8e-405e129a863c","circulaire-nr-15-2014-d-d-19-11-2014",{"_10":7499,"_7":7500,"_34":35,"_13":7501},"Circulaire AAFisc Nr. 22/2015 (nr. Ci.700.520) d.d. 01.06.2015","d0a92c1a-f78a-4f74-a758-38cb9aba7db4","circulaire-aafisc-nr-22-2015-nr-ci-700-520-d-d-01-06-2015",{"_10":7503,"_7":7504,"_34":35,"_13":7505},"Circulaire AAFisc Nr. 16/2015 (nr. Ci.700.440) d.d. 08.05.2015","465186ff-e1de-40db-af48-886efdf1ed9c","circulaire-aafisc-nr-16-2015-nr-ci-700-440-d-d-08-05-2015",{"_10":7507,"_7":7508,"_34":35,"_13":7509},"Circulaire AAFisc Nr. 13/2015 (nr. Ci.RH.243/636.096) d.d. 02.04.2015","b8aaab2a-df57-4b2a-96fe-138364b539b2","circulaire-aafisc-nr-13-2015-nr-ci-rh-243-636-096-d-d-02-04-2015",{"_10":7511,"_7":7512,"_34":35,"_13":7513},"Circulaire AAFisc Nr. 36/2014 (nr. Ci.RH.231/631.675) d.d. 04.09.2014","a58cb858-e107-4e86-9648-259a6ba30e06","circulaire-aafisc-nr-36-2014-nr-ci-rh-231-631-675-d-d-04-09-2014",{"_10":7515,"_7":7516,"_34":35,"_13":7517},"Circulaire AAFisc Nr. 33/2014 (nr. Ci.RH.231/633.892) d.d. 20.08.2014","7b652224-aa20-4eb6-a934-a962663b204b","circulaire-aafisc-nr-33-2014-nr-ci-rh-231-633-892-d-d-20-08-2014",{"_10":7519,"_7":7520,"_34":35,"_13":7521},"Circulaire AAFisc Nr. 30/2014 (nr. Ci.RH.243/633.725) d.d. 15.07.2014","76dd7954-15fe-4368-814c-dfb3d19a8d24","circulaire-aafisc-nr-30-2014-nr-ci-rh-243-633-725-d-d-15-07-2014",{"_10":7523,"_7":7524,"_34":35,"_13":7525},"Circulaire AAFisc Nr. 24/2014 (nr. Ci.RH.233/615.736) dd. 16.06.2014","88d01771-25b3-4e91-bba1-a8371304675e","circulaire-aafisc-nr-24-2014-nr-ci-rh-233-615-736-dd-16-06-2014",{"_10":7527,"_7":7528,"_34":35,"_13":7529},"Circulaire AAFisc Nr. 46/2014 (nr. Ci.A.41/635.970) dd. 23.12.2014","58415569-1019-4ba5-a48b-f22e3f43c204","circulaire-aafisc-nr-46-2014-nr-ci-a-41-635-970-dd-23-12-2014",{"_10":7531,"_7":7532,"_34":35,"_13":7533},"04.03.2015 - Omzendbrief D.I. 642.3 - D.T. 300.216","ed1b6f1f-c44d-49ce-b62a-87ee8868d680","04-03-2015-omzendbrief-d-i-642-3-d-t-300-216",{"_10":7535,"_7":7536,"_34":35,"_13":7537},"Circulaire AAFisc Nr. 15/2015 (nr. E.T.123.725) dd. 07.04.2015","5d77cdd5-a742-4054-a37a-95092e3113e1","circulaire-aafisc-nr-15-2015-nr-e-t-123-725-dd-07-04-2015",{"_10":7539,"_7":7540,"_34":35,"_13":7541},"Circulaire AAFisc Nr. 14/2015 (nr. Ci.700.718) d.d. 02.04.2015","bd188673-98ce-4456-882d-debcc0be395a","circulaire-aafisc-nr-14-2015-nr-ci-700-718-d-d-02-04-2015",{"_10":7543,"_7":7544,"_34":35,"_13":7545},"Circulaire AAFisc Nr. 11/2015 (nr. Ci.RH.243/349.099) d.d. 18.03.2015","7a0ad5ea-1f6f-421d-b32c-5008b526d42f","circulaire-aafisc-nr-11-2015-nr-ci-rh-243-349-099-d-d-18-03-2015",{"_10":7547,"_7":7548,"_34":35,"_13":7549},"Circulaire nr. 16/2014 d.d. 19.11.2014","00cdfc9a-85e3-45d0-b224-7e123faa2186","circulaire-nr-16-2014-d-d-19-11-2014",{"_10":7551,"_7":7552,"_34":35,"_13":7553},"16.10.2014 - Omzendbrief D.I. 537.0 - D.D. 008.608","c3743318-ee02-4a71-a6a1-a718744011f9","16-10-2014-omzendbrief-d-i-537-0-d-d-008-608",{"_10":7555,"_7":7556,"_34":35,"_13":7557},"Circulaire nr. 13/2014 d.d. 18.09.2014","239ad4fb-2a9f-4a9d-84a7-475815461195","circulaire-nr-13-2014-d-d-18-09-2014",{"_10":7559,"_7":7560,"_34":35,"_13":7561},"Circulaire AAFisc Nr. 25/2014 (nr. Ci.RH.421/630.783) dd. 23.06.2014","c8644233-1b82-49f7-b34c-ca00b6598913","circulaire-aafisc-nr-25-2014-nr-ci-rh-421-630-783-dd-23-06-2014",{"_10":7563,"_7":7564,"_34":35,"_13":7565},"Circulaire AAFisc Nr. 38/2014 (nr. Ci.RH.861/633.382) dd. 22.09.2014","56121f19-f05f-4c22-8ae0-0cc85c3b4218","circulaire-aafisc-nr-38-2014-nr-ci-rh-861-633-382-dd-22-09-2014",{"_10":7567,"_7":7568,"_34":35,"_13":7569},"Circulaire AAFisc Nr. 31/2014 (nr. Ci.RH.241/634.000) d.d. 22.07.2014","0a754b6f-8120-466c-97da-ec255b993cf9","circulaire-aafisc-nr-31-2014-nr-ci-rh-241-634-000-d-d-22-07-2014",{"_10":7571,"_7":7572,"_34":35,"_13":7573},"Circulaire AAFisc Nr. 20/2014 (nr. Ci.RH.243/349.099) d.d. 26.05.2014","dbe86a82-fcb7-473b-973c-041fdbf4ec79","circulaire-aafisc-nr-20-2014-nr-ci-rh-243-349-099-d-d-26-05-2014",{"_10":7575,"_7":7576,"_34":35,"_13":7577},"Circulaire nr. 9/2014 d.d. 23.04.2014 (AFZ nr. 6/2014)","b548eb48-dcf5-4363-818e-46b75f6b055c","circulaire-nr-9-2014-d-d-23-04-2014-afz-nr-6-2014",{"_10":7579,"_7":7580,"_34":35,"_13":7581},"Circulaire nr. 3/2014 d.d. 11.02.2014","ed1f8426-05f8-41e6-bb0b-8d7c53edaebb","circulaire-nr-3-2014-d-d-11-02-2014",{"_10":7583,"_7":7584,"_34":35,"_13":7585},"Circulaire AAFisc Nr. 27/2014 (nr. Ci.RH.331/633.468) van 01.07.2014","3c3bc28b-3694-43fa-a2d3-462c5a01bf24","circulaire-aafisc-nr-27-2014-nr-ci-rh-331-633-468-van-01-07-2014",{"_10":7587,"_7":7588,"_34":35,"_13":7589},"Circulaire AAFisc Nr. 31/2014 (nr. Ci.RH.241/634.000) dd. 22.07.2014 - Bijlage","b4d4df89-4265-41d2-8334-473144d54b92","circulaire-aafisc-nr-31-2014-nr-ci-rh-241-634-000-dd-22-07-2014-bijlage",{"_10":7591,"_7":7592,"_34":35,"_13":7593},"10.07.2014 - Omzendbrief D.I. 537.11 - D.D. 006.309","3e191341-4c6b-4a86-a423-72ced32f5568","10-07-2014-omzendbrief-d-i-537-11-d-d-006-309",{"_10":7595,"_7":7596,"_34":35,"_13":7597},"Circulaire AAFisc Nr. 9/2014 (nr. Ci.RH.233/629.197) d.d. 24.02.2014","17737cdf-2123-4b52-9bff-f4d222fbc202","circulaire-aafisc-nr-9-2014-nr-ci-rh-233-629-197-d-d-24-02-2014",{"_10":7599,"_7":7600,"_34":35,"_13":7601},"ADDENDUM dd. 12.11.2013 aan de circulaire nr. Ci.RH.241/602.082 (AAFisc Nr. 36/2011) dd. 11.07.2011","c60c0f91-63df-4751-b173-9763f3c31c8a","addendum-dd-12-11-2013-aan-de-circulaire-nr-ci-rh-241-602-082-aafisc-nr-36-2011-dd-11-07-2011",{"_10":7603,"_7":7604,"_34":35,"_13":7605},"Circulaire nr. 10/2014 dd. 27.05.2014","f62c5086-59b8-4db7-9041-09c9a69f033c","circulaire-nr-10-2014-dd-27-05-2014",{"_10":7607,"_7":7608,"_34":35,"_13":7609},"Circulaire nr. 7/2014 dd. 15.04.2014","64b5ad2e-50a9-4355-84e1-aa29f8fb9ab2","circulaire-nr-7-2014-dd-15-04-2014",{"_10":7611,"_7":7612,"_34":35,"_13":7613},"Circulaire nr. Ci.RH.421/630.628 (AAFisc Nr. 11/2014) dd. 05.03.2014","560e1d30-b3ca-4a01-a360-34a37fb8abfb","circulaire-nr-ci-rh-421-630-628-aafisc-nr-11-2014-dd-05-03-2014",{"_10":7615,"_7":7616,"_34":35,"_13":7617},"Circulaire AAFISC Nr. 15/2014 (nr. Ci.RH.241/633.017) d.d. 17.04.2014","1ec468eb-a5c0-4aa4-b1c3-6eb8651daf42","circulaire-aafisc-nr-15-2014-nr-ci-rh-241-633-017-d-d-17-04-2014",{"_10":7619,"_7":7620,"_34":35,"_13":7621},"Circulaire AAFisc Nr. 12/2014 (nr. Ci.RH.241/632.642) d.d. 02.04.2014","95e41cad-f6b0-4ce4-ba2c-39d2af211acc","circulaire-aafisc-nr-12-2014-nr-ci-rh-241-632-642-d-d-02-04-2014",{"_10":7623,"_7":7624,"_34":35,"_13":7625},"ADDENDUM d.d. 12.02.2014 aan de circulaire nr. Ci.RH.842/629.821 (AAFisc Nr. 33/2013) d.d. 04.09.2013","05719e2b-81b6-4e9d-88e3-2e733ed26274","addendum-d-d-12-02-2014-aan-de-circulaire-nr-ci-rh-842-629-821-aafisc-nr-33-2013-d-d-04-09-2013",{"_10":7627,"_7":7628,"_34":35,"_13":7629},"Circulaire AAFisc Nr. 14/2014 (nr. E.T. 120.000) dd. 04.04.2014","a98b341c-00c3-4631-8ea6-0319e1e02bd4","circulaire-aafisc-nr-14-2014-nr-e-t-120-000-dd-04-04-2014",{"_10":7631,"_7":7632,"_34":35,"_13":7633},"Circulaire nr. 5/2014 d.d. 20.02.2014","e77bca45-1318-4b93-8502-f2cae1d8ce2f","circulaire-nr-5-2014-d-d-20-02-2014",{"_10":7635,"_7":7636,"_34":35,"_13":7637},"Circulaire nr. 2/2014 d.d. 11.02.2014","63b2f91f-b6b0-4fe7-b0eb-24d444a1cdda","circulaire-nr-2-2014-d-d-11-02-2014",{"_10":7639,"_7":7640,"_34":35,"_13":7641},"Circulaire AAFisc Nr. 21/2014 (nr. Ci.RH.82/632.746) d.d. 05.06.2014","5e4337d1-fc58-4c26-b4ab-a9f7e7b3c14d","circulaire-aafisc-nr-21-2014-nr-ci-rh-82-632-746-d-d-05-06-2014",{"_10":7643,"_7":7644,"_34":35,"_13":7645},"14.11.2013 - Omzendbrief D.I. 956.4.2 - DMGC 00.000.853","0d92c080-bb4b-4360-967a-d1c6b01ba9a9","14-11-2013-omzendbrief-d-i-956-4-2-dmgc-00-000-853",{"_10":7647,"_7":7648,"_34":35,"_13":7649},"Circulaire nr. Ci.R.9.Noorwegen/602.544 (AAFisc Nr. 48/2013) dd. 26.11.2013","26cd1d94-73f0-4502-a89a-be8f595255fa","circulaire-nr-ci-r-9-noorwegen-602-544-aafisc-nr-48-2013-dd-26-11-2013",{"_10":7651,"_7":7652,"_34":35,"_13":7653},"Circulaire AAFisc Nr. 13/2014 (nr. Ci.RH.421/630.788) van 03.04.2014","337f93d2-c0da-48f6-8028-8443742de162","circulaire-aafisc-nr-13-2014-nr-ci-rh-421-630-788-van-03-04-2014",{"_10":7655,"_7":7656,"_34":35,"_13":7657},"Circulaire nr. Ci.RH.243/631.383 (AAFisc Nr. 8/2014) d.d. 11.02.2014","7b561928-c739-4832-b9cf-87b21e74bceb","circulaire-nr-ci-rh-243-631-383-aafisc-nr-8-2014-d-d-11-02-2014",{"_10":7659,"_7":7660,"_34":35,"_13":7661},"Circulaire nr. Ci.RH.241/616.975 (AAFisc Nr. 2/2014) d.d. 16.01.2014","50edb216-a0ff-4d05-a5fe-e2e616bc232f","circulaire-nr-ci-rh-241-616-975-aafisc-nr-2-2014-d-d-16-01-2014",{"_10":7663,"_7":7664,"_34":35,"_13":7665},"Circulaire nr. 1/2014 d.d. 14.01.2014","a57fe8c1-568a-441d-96ae-969e81e83050","circulaire-nr-1-2014-d-d-14-01-2014",{"_10":7667,"_7":7668,"_34":35,"_13":7669},"Circulaire nr. Ci.RH.241/631.384 (AAFisc Nr. 6/2014) d.d. 03.02.2014","a3a1d92c-33e2-4ea6-a47f-ddb07b270342","circulaire-nr-ci-rh-241-631-384-aafisc-nr-6-2014-d-d-03-02-2014",{"_10":7671,"_7":7672,"_34":35,"_13":7673},"Circulaire nr. Ci.RH.233/630.825 (AAFisc Nr. 4/2014) dd. 23.01.2014","0b069a7c-da71-4334-9f20-9411a4b558ba","circulaire-nr-ci-rh-233-630-825-aafisc-nr-4-2014-dd-23-01-2014",{"_10":7675,"_7":7676,"_34":35,"_13":7677},"ADDENDUM dd. 28.11.2013 bij de circulaire Ci.RH.421/628.803 (AAFisc Nr. 30/2013) dd. 22.07.2013","2959f9c6-4a44-48e0-b335-6fc04a807b91","addendum-dd-28-11-2013-bij-de-circulaire-ci-rh-421-628-803-aafisc-nr-30-2013-dd-22-07-2013",{"_10":7679,"_7":7680,"_34":35,"_13":7681},"Circulaire nr. Ci.RH.82/630.002 (AAFisc Nr. 42/2013) dd. 25.10.2013","c064c120-68af-4afc-bc2b-2abc063c569b","circulaire-nr-ci-rh-82-630-002-aafisc-nr-42-2013-dd-25-10-2013",{"_10":7683,"_7":7684,"_34":35,"_13":7685},"Circulaire nr. Ci.RH.241/629.863 (AAFisc Nr. 46/2013) d.d. 13.11.2013","efb6ca0c-2035-40a0-bbdc-a92eb9d78536","circulaire-nr-ci-rh-241-629-863-aafisc-nr-46-2013-d-d-13-11-2013",{"_10":7687,"_7":7688,"_34":35,"_13":7689},"Circulaire nr. Ci.RH.233/629.295 (AAFisc. Nr. 35/2013) d.d. 01.10.2013","3ebe2872-c81c-4c46-af5f-8c76c22d990b","circulaire-nr-ci-rh-233-629-295-aafisc-nr-35-2013-d-d-01-10-2013",{"_10":7691,"_7":7692,"_34":35,"_13":7693},"10.04.2013 - Omzendbrief D.I. 534.1 - D.D. 323.670 (opgeheven)","d599df65-acd4-412c-b6b2-849fbb7d4661","10-04-2013-omzendbrief-d-i-534-1-d-d-323-670-opgeheven",{"_10":7695,"_7":7696,"_34":35,"_13":7697},"Circulaire nr. Ci.RH.243/623.769 (AAFisc Nr. 8/2013) d.d. 25.02.2013","f079c7bd-1020-412f-8daa-e61563412a36","circulaire-nr-ci-rh-243-623-769-aafisc-nr-8-2013-d-d-25-02-2013",{"_10":7699,"_7":7700,"_34":35,"_13":7701},"Circulaire nr. 5/2013 d.d. 10.04.2013","3e718048-47a8-4dc4-b00e-b9217cae73df","circulaire-nr-5-2013-d-d-10-04-2013",{"_10":7703,"_7":7704,"_34":35,"_13":7705},"Circulaire nr. Ci.RH.241/621.336 (AAFisc Nr. 40/2013) d.d. 25.10.2013","b10157c0-1ab3-44f0-9332-4beb614c5b01","circulaire-nr-ci-rh-241-621-336-aafisc-nr-40-2013-d-d-25-10-2013",{"_10":7707,"_7":7708,"_34":35,"_13":7709},"Circulaire nr. Ci.RH.241/629.056 (AAFisc Nr. 34/2013) d.d. 17.09.2013","ad3f7431-5aa4-4b5a-92fa-601cc639c513","circulaire-nr-ci-rh-241-629-056-aafisc-nr-34-2013-d-d-17-09-2013",{"_10":7711,"_7":7712,"_34":35,"_13":7713},"Circulaire nr. Ci.RH.241/621.135 (AAFisc Nr. 39/2013) d.d. 22.10.2013","b2efce38-439c-42a8-8c8d-dd65c812ccf7","circulaire-nr-ci-rh-241-621-135-aafisc-nr-39-2013-d-d-22-10-2013",{"_10":7715,"_7":7716,"_34":35,"_13":7717},"CORRIGENDUM d.d. 18.04.2013 aan de circulaire nr. Ci.RH.241/620.842 (AAFisc Nr. 9/2013) d.d. 25.02.2013","47d6311d-de6d-48ca-8140-2204e4903a3f","corrigendum-d-d-18-04-2013-aan-de-circulaire-nr-ci-rh-241-620-842-aafisc-nr-9-2013-d-d-25-02-2013",{"_10":7719,"_7":7720,"_34":35,"_13":7721},"Circulaire nr. Ci.RH.244/536.588 dd. 16.10.2001","2c646523-c7fa-41cf-af5d-243d8a374c4f","circulaire-nr-ci-rh-244-536-588-dd-16-10-2001",{"_10":7723,"_7":7724,"_34":35,"_13":7725},"Circulaire nr. Ci.RH.222/628.711 d.d. 01.07.2013","063835a2-6990-41c6-a3b3-23d4d9394e6e","circulaire-nr-ci-rh-222-628-711-d-d-01-07-2013",{"_10":7727,"_7":7728,"_34":35,"_13":7729},"ADDENDUM dd. 13.06.2013 aan de circulaire nr. Ci.RH.233/623.711 (AAFisc Nr. 11/2013) dd. 04.03.2013","2d04f012-a0e6-45ee-bff9-20f7824d3c30","addendum-dd-13-06-2013-aan-de-circulaire-nr-ci-rh-233-623-711-aafisc-nr-11-2013-dd-04-03-2013",{"_10":7731,"_7":7732,"_34":35,"_13":7733},"Circulaire nr. IR/I-1/22.524 dd. 08.08.2001","6b46478b-9cd4-41bf-b117-9dc022ac1cac","circulaire-nr-ir-i-1-22-524-dd-08-08-2001",{"_10":7735,"_7":7736,"_34":35,"_13":7737},"Circulaire nr. Ci.RH.842/503.664 dd. 27.07.2001","5238eccd-8402-4d5f-9d3a-bd28b2c9d67b","circulaire-nr-ci-rh-842-503-664-dd-27-07-2001",{"_10":7739,"_7":7740,"_34":35,"_13":7741},"Circulaire nr. Ci.D.28/625.374 (AAFisc Nr. 18/2013) d.d. 17.05.2013","137899b7-5f66-4847-8cb2-b2d2536c0ee1","circulaire-nr-ci-d-28-625-374-aafisc-nr-18-2013-d-d-17-05-2013",{"_10":7743,"_7":7744,"_34":35,"_13":7745},"Circulaire nr. Ci.RH.421/628.803 (AAFisc Nr. 30/2013) dd. 22.07.2013","a6d716d1-6db9-43a7-88c3-4e68dc28d433","circulaire-nr-ci-rh-421-628-803-aafisc-nr-30-2013-dd-22-07-2013",{"_10":7747,"_7":7748,"_34":35,"_13":7749},"Circulaire nr. Ci.RH.241/627.530 (AAFisc Nr. 22/2013) d.d. 14.06.2013","c7c2d366-0ae3-4a86-b0e0-473e7df55187","circulaire-nr-ci-rh-241-627-530-aafisc-nr-22-2013-d-d-14-06-2013",{"_10":7751,"_7":7752,"_34":35,"_13":7753},"ADDENDUM d.d. 28.02.2013 bij de circulaire nr. Ci.RH.82/619.706 (AAFisc Nr. 29/2012) d.d. 21.09.2012","10e1ba3f-44f4-49d1-a702-585df3d47c1e","addendum-d-d-28-02-2013-bij-de-circulaire-nr-ci-rh-82-619-706-aafisc-nr-29-2012-d-d-21-09-2012",{"_10":7755,"_7":7756,"_34":35,"_13":7757},"Circulaire nr. Ci.RH.231/532.259 (AAFisc Nr. 3/2013) d.d. 25.01.2013","8fa34baa-7dac-4c92-80f8-005319e966ce","circulaire-nr-ci-rh-231-532-259-aafisc-nr-3-2013-d-d-25-01-2013",{"_10":7759,"_7":7760,"_34":35,"_13":7761},"Circulaire nr. Ci.RH.241/623.768 (AAFisc Nr. 5/2013) d.d. 25.01.2013","1312b2d2-da14-4e06-ae2b-c1d6875a079a","circulaire-nr-ci-rh-241-623-768-aafisc-nr-5-2013-d-d-25-01-2013",{"_10":7763,"_7":7764,"_34":35,"_13":7765},"Circulaire nr. 1/2013 d.d. 07.01.2013","085313bf-0f31-4a72-bd7f-409ac462898b","circulaire-nr-1-2013-d-d-07-01-2013",{"_10":7767,"_7":7768,"_34":35,"_13":7769},"Circulaire nr. Ci.RH.831/620.670 (AAFisc Nr. 12/2013) d.d. 09.04.2013","93c20dc2-d08d-4ae7-976d-089347ed88fc","circulaire-nr-ci-rh-831-620-670-aafisc-nr-12-2013-d-d-09-04-2013",{"_10":7771,"_7":7772,"_34":35,"_13":7773},"Circulaire nr. Ci.RH.233/623.711 (AAFisc Nr. 11/2013) dd. 04.03.2013","23d72363-2400-4792-9eab-05e2a2ac0956","circulaire-nr-ci-rh-233-623-711-aafisc-nr-11-2013-dd-04-03-2013",{"_10":7775,"_7":7776,"_34":35,"_13":7777},"Circulaire nr. Ci.RH.233/623.477 (AAFisc Nr. 6/2013) van 01.02.2013","48320b4b-5c6f-46c6-80d1-559a0569d751","circulaire-nr-ci-rh-233-623-477-aafisc-nr-6-2013-van-01-02-2013",{"_10":7779,"_7":7780,"_34":35,"_13":7781},"Circulaire nr. Ci.RH.331/542.158 van 04.01.2002","0cef07dc-8d43-4e0f-a53e-12b062f6241c","circulaire-nr-ci-rh-331-542-158-van-04-01-2002",{"_10":7783,"_7":7784,"_34":35,"_13":7785},"Circulaire nr. IR/II-2/27.250 dd. 21.12.2001","2b91a975-9d02-4dfa-90a1-c1604eb96ef6","circulaire-nr-ir-ii-2-27-250-dd-21-12-2001",{"_10":7787,"_7":7788,"_34":35,"_13":7789},"Circulaire nr. AFZ/INTERN.IB/FILIPPIJNEN 96-0293 dd. 11.12.2001","a4f26375-fb3d-4b4d-a4cb-fab69941920c","circulaire-nr-afz-intern-ib-filippijnen-96-0293-dd-11-12-2001",{"_10":7791,"_7":7792,"_34":35,"_13":7793},"4de ADDENDUM dd. 18.12.2012 aan de circulaire nr. Ci.RH.243/589.859 (AAFisc Nr. 19/2008) dd. 29.05.2008","c64bcde3-7411-4014-9cb3-eb221e9e192c","4de-addendum-dd-18-12-2012-aan-de-circulaire-nr-ci-rh-243-589-859-aafisc-nr-19-2008-dd-29-05-2008",{"_10":7795,"_7":7796,"_34":35,"_13":7797},"Circulaire nr. Ci.RH.233/625.581 (AAFisc Nr. 16/2013) dd. 02.05.2013","f3482acd-1dd5-4ae3-92a1-5ea4d69fee59","circulaire-nr-ci-rh-233-625-581-aafisc-nr-16-2013-dd-02-05-2013",{"_10":7799,"_7":7800,"_34":35,"_13":7801},"Circulaire nr. 13/2012 d.d. 18.12.2012","b71f8684-3b77-454d-a5d9-d9aff3f22f17","circulaire-nr-13-2012-d-d-18-12-2012",{"_10":7803,"_7":7804,"_34":35,"_13":7805},"12de ADDENDUM d.d. 14.01.2013 bij de circulaire nr. Ci.RH.241/509.803 (AAFisc Nr. 8/2003) d.d. 05.03.1999","a50c7634-a8e2-495f-a117-42d6fc158b79","12de-addendum-d-d-14-01-2013-bij-de-circulaire-nr-ci-rh-241-509-803-aafisc-nr-8-2003-d-d-05-03-1999",{"_10":7807,"_7":7808,"_34":35,"_13":7809},"Circulaire AFZ nr. 02/2013 d.d. 23.01/2013 (AFZ/2011-0272)","e18ed8ba-4419-4fbf-893f-3e5e1e8756a2","circulaire-afz-nr-02-2013-d-d-23-01-2013-afz-2011-0272",{"_10":7811,"_7":7812,"_34":35,"_13":7813},"Circulaire nr. Ci.RH.241/542.243 dd. 12.07.2001","50199fc6-f123-4728-9ec6-b4d9506a42ac","circulaire-nr-ci-rh-241-542-243-dd-12-07-2001",{"_10":7815,"_7":7816,"_34":35,"_13":7817},"Aanschrijving nr. 4 (K.X./92.879 - 2001/02) d.d. 15.05.2001","b99fec18-7d86-43ea-8dda-78f22a732626","aanschrijving-nr-4-k-x-92-879-2001-02-d-d-15-05-2001",{"_10":7819,"_7":7820,"_34":35,"_13":7821},"Circulaire nr. Ci.RH.243/587.019 (AAFisc Nr. 39/2012) d.d. 14.12.2012","1ad1ac3e-1bb3-4a13-94f4-d29c2b442dc8","circulaire-nr-ci-rh-243-587-019-aafisc-nr-39-2012-d-d-14-12-2012",{"_10":7823,"_7":7824,"_34":35,"_13":7825},"Circulaire AFZ nr 9/2012 d.d. 23.10.2012 (AFZ/2012-0629)","23f8fb25-32b8-4da6-a678-2e7991c3b77d","circulaire-afz-nr-9-2012-d-d-23-10-2012-afz-2012-0629",{"_10":7827,"_7":7828,"_34":35,"_13":7829},"09.10.2014 - Omzendbrief D.I. 561 - D.D. 007.899","134d2277-66de-4bee-921f-fe42d46d141c","09-10-2014-omzendbrief-d-i-561-d-d-007-899",{"_10":7831,"_7":7832,"_34":35,"_13":7833},"Circulaire nr. Ci.RH.861/617.113 (AAFisc Nr. 31/2012) d.d. 15.10.2012","0b8320c1-e21c-4be6-9698-9b6d4f564653","circulaire-nr-ci-rh-861-617-113-aafisc-nr-31-2012-d-d-15-10-2012",{"_10":7835,"_7":7836,"_34":35,"_13":7837},"Circulaire nr. IR/V-3/221/A/104.103 dd. 21.11.2001","d4bfd5b7-932a-4e24-b628-b38ea1dd25b6","circulaire-nr-ir-v-3-221-a-104-103-dd-21-11-2001",{"_10":7839,"_7":7840,"_34":35,"_13":7841},"Circulaire nr. AFZ/INTERN.IB/THAILAND/99-176","9f870d6b-aec0-4674-a815-bdbf95a639aa","circulaire-nr-afz-intern-ib-thailand-99-176",{"_10":7843,"_7":7844,"_34":35,"_13":7845},"ADDENDUM d.d. 22.11.2012 bij de circulaire nr. Ci.RH.421/607.890 (AAFisc nr. 64/2010) en AFZ nr. 13/2010 dd. 30.11.2010 en bij het addendum d.d. 28.07.2011 (zelfde referenties)","6db417c7-3e0b-4e71-9eae-9344d251cada","addendum-d-d-22-11-2012-bij-de-circulaire-nr-ci-rh-421-607-890-aafisc-nr-64-2010-en-afz-nr-13-2010-dd-30-11-2010-en-bij-het-addendum-d-d-28-07-2011-zelfde-referenties",{"_10":7847,"_7":7848,"_34":35,"_13":7849},"Circulaire nr. Ci.RH.244/538.460 (AOIF 8/2002) dd. 21.03.2002","eec9b861-961a-4f10-ae85-645d18516808","circulaire-nr-ci-rh-244-538-460-aoif-8-2002-dd-21-03-2002",{"_10":7851,"_7":7852,"_34":35,"_13":7853},"Circulaire nr. Ci.RH.244/613.502 (AAFisc Nr. 35/2012) d.d. 12.11.2012","0cf55afe-1695-404e-a851-74a7dc068b56","circulaire-nr-ci-rh-244-613-502-aafisc-nr-35-2012-d-d-12-11-2012",{"_10":7855,"_7":7856,"_34":35,"_13":7857},"Circulaire nr. Ci.RH.243/545.622 (AOIF 9/2002) d.d. 26.03.2002","d171d7d0-74fe-4f5d-80de-373a9175b6e1","circulaire-nr-ci-rh-243-545-622-aoif-9-2002-d-d-26-03-2002",{"_10":7859,"_7":7860,"_34":35,"_13":7861},"Circulaire nr. Ci.RH.243/349.099 (AOIF 1/2002) dd. 14.01.2002","399672f8-8331-43d1-aee4-7c9bbaf18f11","circulaire-nr-ci-rh-243-349-099-aoif-1-2002-dd-14-01-2002",{"_10":7863,"_7":7864,"_34":35,"_13":7865},"Circulaire nr. Ci.R.9.Div./546.156 (AOIF 3/2002) d.d. 01.02.2002","24841825-cd83-400e-b839-c58811c9786f","circulaire-nr-ci-r-9-div-546-156-aoif-3-2002-d-d-01-02-2002",{"_10":7867,"_7":7868,"_34":35,"_13":7869},"Circulaire nr. Ci.RH.862/536.019 d.d. 04.05.2001","0d8a67a7-ece4-4856-9d49-6ee41060e1a2","circulaire-nr-ci-rh-862-536-019-d-d-04-05-2001",{"_10":7871,"_7":7872,"_34":35,"_13":7873},"Circulaire nr. Ci.RH.82/535.091 dd. 18.06.2001","698b69cd-9d34-4b10-9a3d-ea95f47af97b","circulaire-nr-ci-rh-82-535-091-dd-18-06-2001",{"_10":7875,"_7":7876,"_34":35,"_13":7877},"Circulaire nr. 3-1 d.d. 17.01.2002","e06c2b18-51bd-4b0e-9a9f-c4d5caeccb93","circulaire-nr-3-1-d-d-17-01-2002",{"_10":7879,"_7":7880,"_34":35,"_13":7881},"Circulaire nr. 3-3 d.d. 17.01.2002","69d04046-90e8-43e8-98b2-3f03d0de2d0d","circulaire-nr-3-3-d-d-17-01-2002",{"_10":7883,"_7":7884,"_34":35,"_13":7885},"Aanschrijving nr. E.T.100.967 dd. 17.09.2001","8b64315d-65ee-4c40-8f58-b0ea1305c737","aanschrijving-nr-e-t-100-967-dd-17-09-2001",{"_10":7887,"_7":7888,"_34":35,"_13":7889},"Circulaire nr. Ci.RH.26/543.620 van 14.09.2001","7076038f-a0ed-4ec7-8a6c-c25b4da6036b","circulaire-nr-ci-rh-26-543-620-van-14-09-2001",{"_10":7891,"_7":7892,"_34":35,"_13":7893},"Circulaire nr. Ci.RH.421/506.082 dd. 04.09.2001","1a0521ad-640b-4a99-adb4-cdc9d2e84048","circulaire-nr-ci-rh-421-506-082-dd-04-09-2001",{"_10":7895,"_7":7896,"_34":35,"_13":7897},"Circulaire nr. Ci.RH.241/527.888 dd. 16.12.1999","f13276ff-6656-43de-88fd-cb7f8d60e1bc","circulaire-nr-ci-rh-241-527-888-dd-16-12-1999",{"_10":7899,"_7":7900,"_34":35,"_13":7901},"Circulaire nr. Ci.RH.243/532.271 van 24.04.2001","74c13726-a6ba-4efa-b614-26e3233421c4","circulaire-nr-ci-rh-243-532-271-van-24-04-2001",{"_10":7903,"_7":7904,"_34":35,"_13":7905},"Circulaire nr. Ci.RH.241/542.264 dd. 22.11.2001","a223f555-5297-47d0-a5ab-1dc992c3844b","circulaire-nr-ci-rh-241-542-264-dd-22-11-2001",{"_10":7907,"_7":7908,"_34":35,"_13":7909},"Circulaire nr. Ci.RH.842/538.665 dd. 17.07.2001","2b63e470-5167-47f8-b053-c9770dc06872","circulaire-nr-ci-rh-842-538-665-dd-17-07-2001",{"_10":7911,"_7":7912,"_34":35,"_13":7913},"08.10.2001 - Omzendbrief D.I. 521.103 (geconsolideerde versie)","d2251db0-3004-4d02-9c12-6bb06ce4f5a9","08-10-2001-omzendbrief-d-i-521-103-geconsolideerde-versie",{"_10":1551,"_7":7915,"_34":35,"_13":1553},"84d911d9-58f7-41a8-aac2-5b71c3c8406f",{"_10":7917,"_7":7918,"_34":35,"_13":7919},"Circulaire nr. Ci.D.28/541.065 dd. 23.04.2001","4365bdbe-24ba-4f7a-8fa2-f51d9ff1b5eb","circulaire-nr-ci-d-28-541-065-dd-23-04-2001",{"_10":7921,"_7":7922,"_34":35,"_13":7923},"Circulaire nr. Ci.RH.331/536.016 van 26.03.2001","9c6bf3ae-66c9-4086-bd99-dca1add94f75","circulaire-nr-ci-rh-331-536-016-van-26-03-2001",{"_10":7925,"_7":7926,"_34":35,"_13":7927},"Circulaire nr. AFZ/INTERN.IB/INDIA dd. 15.01.2001","662533f8-89f5-4fb4-88bc-037e91299efc","circulaire-nr-afz-intern-ib-india-dd-15-01-2001",{"_10":7929,"_7":7930,"_34":35,"_13":7931},"Circulaire nr. Ci.RH.241/541.199 dd. 28.06.2001","7a312e08-f11a-4c59-85d5-123bc008b688","circulaire-nr-ci-rh-241-541-199-dd-28-06-2001",{"_10":7933,"_7":7934,"_34":35,"_13":7935},"Circulaire nr. Ci.D.28/545.964 (E.T.101.350) van 17.12.2001","9e388349-d602-4276-98aa-fd442117e223","circulaire-nr-ci-d-28-545-964-e-t-101-350-van-17-12-2001",{"_10":7937,"_7":7938,"_34":35,"_13":7939},"Circulaire nr. Ci.RH.421/521.807 dd. 15.12.2000","9b9989e5-c67e-44a2-8c4e-b79e443575af","circulaire-nr-ci-rh-421-521-807-dd-15-12-2000",{"_10":7937,"_7":7941,"_34":35,"_13":7939},"d632a148-ce2d-40c6-bd15-fe3ebc83c990",{"_10":7943,"_7":7944,"_34":35,"_13":7945},"Circulaire nr. Ci.RH.331/531.426 van 14.12.2000","8d58892d-9802-492f-9f38-50ef7001b5f0","circulaire-nr-ci-rh-331-531-426-van-14-12-2000",{"_10":1439,"_7":7947,"_34":35,"_13":1441},"a5b09cc4-ec23-497d-ba17-0c7f392c8104",{"_10":7949,"_7":7950,"_34":35,"_13":7951},"Circulaire nr. Ci.RH.241/541.199 dd. 25.04.2001","978cab1d-bf7b-402a-83f0-e1299f8cd30d","circulaire-nr-ci-rh-241-541-199-dd-25-04-2001",{"_10":7953,"_7":7954,"_34":35,"_13":7955},"Circulaire nr. Ci.RH.244/538.460 dd. 06.02.2001","fff643d9-7c32-4dff-bb1f-8d801d284464","circulaire-nr-ci-rh-244-538-460-dd-06-02-2001",{"_10":7957,"_7":7958,"_34":35,"_13":7959},"Circulaire nr. Ci.RH.863/540.857 dd. 26.03.2001","16bcf446-22dd-4e58-8b88-9380bbab0a01","circulaire-nr-ci-rh-863-540-857-dd-26-03-2001",{"_10":7961,"_7":7962,"_34":35,"_13":7963},"Circulaire nr. Ci.RH.243/528.981 dd. 19.03.2001","b1eedf1a-9c2e-499c-88a7-a48cb1f85ced","circulaire-nr-ci-rh-243-528-981-dd-19-03-2001",{"_10":7965,"_7":7966,"_34":35,"_13":7967},"Circulaire nr. Ci.RH.331/521.713 van 08.01.2001","7f8261ec-5c07-4069-a054-04e32a402d26","circulaire-nr-ci-rh-331-521-713-van-08-01-2001",{"_10":7969,"_7":7970,"_34":35,"_13":7971},"Circulaire nr. 8 d.d. 06.07.2000","d0d79ffc-c211-483e-b40f-3e065fa78338","circulaire-nr-8-d-d-06-07-2000",{"_10":7973,"_7":7974,"_34":35,"_13":7975},"Circulaire nr. Ci.RH.243/349.099 dd. 29.01.2001","1c20ead2-5d2a-4969-b828-96bfcc8ff4c4","circulaire-nr-ci-rh-243-349-099-dd-29-01-2001",{"_10":7977,"_7":7978,"_34":35,"_13":7979},"Circulaire nr. Ci.RH.331/524.663 dd. 22.12.2000","121ba570-e152-4d6b-b35b-7f0792128a37","circulaire-nr-ci-rh-331-524-663-dd-22-12-2000",{"_10":7981,"_7":7982,"_34":35,"_13":7983},"Circulaire nr. 9 (AFZ/2000/1381 - Dos. 245) d.d. 21.09.2000","c76c5309-e70d-44d0-8768-5e4317196c7b","circulaire-nr-9-afz-2000-1381-dos-245-d-d-21-09-2000",{"_10":7985,"_7":7986,"_34":35,"_13":7987},"Circulaire nr. Ci.R9.F/532.737 van 12.09.2000","b48e68c5-c51b-4ca4-b764-f95e80caa5bf","circulaire-nr-ci-r9-f-532-737-van-12-09-2000",{"_10":7989,"_7":7990,"_34":35,"_13":7991},"Circulaire nr. Ci.RH.241/535.316 d.d. 11.09.2000","6f9df28c-f0d9-4a74-baaa-367e6a2047a9","circulaire-nr-ci-rh-241-535-316-d-d-11-09-2000",{"_10":7993,"_7":7994,"_34":35,"_13":7995},"Circulaire nr. AFZ/2000-0390 van 01.08.2000","5c8a610f-db60-4e00-8db3-0e5b27982aab","circulaire-nr-afz-2000-0390-van-01-08-2000",{"_10":7997,"_7":7998,"_34":35,"_13":7999},"Circulaire nr. AFZ/INTERN.IB/BANGLADESH 96-863 dd. 20.04.2000","5dabbdba-a078-44a6-8312-5f7063d0f445","circulaire-nr-afz-intern-ib-bangladesh-96-863-dd-20-04-2000",{"_10":8001,"_7":8002,"_34":35,"_13":8003},"Circulaire nr. Ci.RH.243/420.633 dd. 04.10.1995","b077a2fb-3432-4db1-a4a3-91a4c4d47005","circulaire-nr-ci-rh-243-420-633-dd-04-10-1995",{"_10":8005,"_7":8006,"_34":35,"_13":8007},"Circulaire nr. Ci.RH.421/529.077 dd. 21.12.2000","2fc6a92e-784f-4ce1-8b31-6da45de11eb7","circulaire-nr-ci-rh-421-529-077-dd-21-12-2000",{"_10":8009,"_7":8010,"_34":35,"_13":8011},"Circulaire nr. IR/II-1/15.318 dd. 06.12.2000","1ca8e28e-e778-426d-9516-b540bca59200","circulaire-nr-ir-ii-1-15-318-dd-06-12-2000",{"_10":8013,"_7":8014,"_34":35,"_13":8015},"Circulaire nr. Ci.RH.421/530.016 dd. 08.08.2000","32ce26db-500a-4d04-b637-b651d7c2f467","circulaire-nr-ci-rh-421-530-016-dd-08-08-2000",{"_10":8017,"_7":8018,"_34":35,"_13":8019},"Circulaire nr. Ci.RH.241/531.579 dd. 04.07.2000","80e2bab8-69db-48cb-8325-a572d2750e0c","circulaire-nr-ci-rh-241-531-579-dd-04-07-2000",{"_10":8021,"_7":8022,"_34":35,"_13":8023},"Circulaire nr. AFZ/99-0976 d.d. 08.06.2000","78fe4d35-ef83-475a-8f68-08ed6d47f485","circulaire-nr-afz-99-0976-d-d-08-06-2000",{"_10":8025,"_7":8026,"_34":35,"_13":8027},"Circulaire nr. 5 (AFZ/98-0132 - Dos. 117) d.d. 29.03.2000","5ab8acb3-f683-424d-81dd-862f89cdc84b","circulaire-nr-5-afz-98-0132-dos-117-d-d-29-03-2000",{"_10":8029,"_7":8030,"_34":35,"_13":8031},"Circulaire nr. Ci.RH.241/535.361 dd. 18.09.2001","e035ffeb-916b-43a6-91a9-a08ed9aac5f2","circulaire-nr-ci-rh-241-535-361-dd-18-09-2001",{"_10":8033,"_7":8034,"_34":35,"_13":8035},"Circulaire nr. Ci.RH.244/528.499 dd. 31.01.2000","7e842948-e4ba-4d4a-ac75-cd5a0c664aea","circulaire-nr-ci-rh-244-528-499-dd-31-01-2000",{"_10":8037,"_7":8038,"_34":35,"_13":8039},"Circulaire nr. IR/IV-2/4.771 dd. 03.02.2000","9b9335e2-82db-4f3e-97e9-e1223b9b400d","circulaire-nr-ir-iv-2-4-771-dd-03-02-2000",{"_10":8041,"_7":8042,"_34":35,"_13":8043},"Circulaire nr. Ci.RH.243/349.099 dd. 25.01.2000","9788f0cf-0785-4a8e-a543-874eefa9bd68","circulaire-nr-ci-rh-243-349-099-dd-25-01-2000",{"_10":8045,"_7":8046,"_34":35,"_13":8047},"Circulaire nr. 1/2000 d.d. 10.01.2000","c714b1a8-4310-4603-bd45-7e1f321d0f01","circulaire-nr-1-2000-d-d-10-01-2000",{"_10":8049,"_7":8050,"_34":35,"_13":8051},"Circulaire nr. AFZ/2000/1453 van 30.11.2000","9c60441d-0083-465d-a77f-cbfc73b65d89","circulaire-nr-afz-2000-1453-van-30-11-2000",{"_10":8053,"_7":8054,"_34":35,"_13":8055},"Circulaire nr. Ci.RH.243/376.395 dd. 08.05.2000","0c8d97b0-533a-4dfa-812b-b1a27c753e5f","circulaire-nr-ci-rh-243-376-395-dd-08-05-2000",{"_10":8057,"_7":8058,"_34":35,"_13":8059},"Circulaire Circ. nr. AFZ/INTERN.IB/EGYPTE (96-886) dd. 17.04.2000","6ed16310-43f8-4cd6-8fd0-9aebf107a471","circulaire-circ-nr-afz-intern-ib-egypte-96-886-dd-17-04-2000",{"_10":8061,"_7":8062,"_34":35,"_13":8063},"17.03.2000 - Omzendbrief D.I. 561 - D.D. 218.025","284aa3a4-8198-4493-ba5b-1dd6e705fe02","17-03-2000-omzendbrief-d-i-561-d-d-218-025",{"_10":8065,"_7":8066,"_34":35,"_13":8067},"Circulaire nr. Ci.RH.331/528.998 dd. 14.03.2000","b028f98f-dcbd-40de-b712-d3f88606f393","circulaire-nr-ci-rh-331-528-998-dd-14-03-2000",{"_10":8069,"_7":8070,"_34":35,"_13":8071},"Circulaire nr. IR/II-1/3.294 dd. 15.12.1999","6f2331f3-64d2-4150-a3b2-f1d048778301","circulaire-nr-ir-ii-1-3-294-dd-15-12-1999",{"_10":8073,"_7":8074,"_34":35,"_13":8075},"Circulaire nr. Ci.RH.241/523.384 dd. 10.01.2000","c5c414c1-5a79-4b61-b395-0bad3e7e3b36","circulaire-nr-ci-rh-241-523-384-dd-10-01-2000",{"_10":8077,"_7":8078,"_34":35,"_13":8079},"Aanschrijving nr. 24 d.d. 29.10.1999","a1914675-b76c-4dcd-b42e-26f2f6b6535c","aanschrijving-nr-24-d-d-29-10-1999",{"_10":8081,"_7":8082,"_34":35,"_13":8083},"Circulaire nr. Ci.RH.331/486.703 van 15.09.1999","1a8f6405-a323-421a-a31f-0dac56e9ff2d","circulaire-nr-ci-rh-331-486-703-van-15-09-1999",{"_10":8085,"_7":8086,"_34":35,"_13":8087},"Circulaire nr. Ci.RH.242/514.670 dd. 27.07.1999","a1a3df4c-a263-4288-b885-f9692d4f1321","circulaire-nr-ci-rh-242-514-670-dd-27-07-1999",{"_10":8089,"_7":8090,"_34":35,"_13":8091},"Circulaire nr. Ci.RH.244/506.898 dd. 28.07.1999","e61b672c-d71e-4897-b67a-7351b1312392","circulaire-nr-ci-rh-244-506-898-dd-28-07-1999",{"_10":8093,"_7":8094,"_34":35,"_13":8095},"Circulaire nr. Ci.RH.331/520.638 van 23.07.1999","8875d1b7-bb66-44ba-ab38-bf5f0cfd615f","circulaire-nr-ci-rh-331-520-638-van-23-07-1999",{"_10":8097,"_7":8098,"_34":35,"_13":8099},"Circulaire nr. Ci.RH.421/527.546 dd. 17.11.1999","b41718c5-ffdc-4500-b1d4-68dc7773ca22","circulaire-nr-ci-rh-421-527-546-dd-17-11-1999",{"_10":8101,"_7":8102,"_34":35,"_13":8103},"Circulaire nr. Ci.RH.331/519.701 van 16.11.1999","1225821d-58b2-499f-a8af-21dddbd159df","circulaire-nr-ci-rh-331-519-701-van-16-11-1999",{"_10":8105,"_7":8106,"_34":35,"_13":8107},"Aanschrijving nr. 19 (AFZ/98-0131 - Dos. 67) d.d. 01.09.1999","bd690ffe-1698-4464-ae84-b54c18ef7503","aanschrijving-nr-19-afz-98-0131-dos-67-d-d-01-09-1999",{"_10":8109,"_7":8110,"_34":35,"_13":8111},"Circulaire nr. CI.RH.863/530.827 dd. 18.09.2000","bef247d9-3f08-4ad8-9bc6-90aa3ca5d093","circulaire-nr-ci-rh-863-530-827-dd-18-09-2000",{"_10":8113,"_7":8114,"_34":35,"_13":8115},"Circulaire nr. Ci.RH.624/499.006 d.d. 18.06.1999","4a6fe980-f012-4670-801e-577a8273ada8","circulaire-nr-ci-rh-624-499-006-d-d-18-06-1999",{"_10":8117,"_7":8118,"_34":35,"_13":8119},"Circulaire nr. Ci.RH.84/509.165 dd. 20.07.1999","c27fe1b6-5f52-4744-bee3-77faa8bd3d8f","circulaire-nr-ci-rh-84-509-165-dd-20-07-1999",{"_10":8121,"_7":8122,"_34":35,"_13":8123},"Circulaire nr. Ci.RH.243/520.662 dd. 09.07.1999","c6799a85-4a43-4af8-8b5b-3bc96c7f7b5d","circulaire-nr-ci-rh-243-520-662-dd-09-07-1999",{"_10":8125,"_7":8126,"_34":35,"_13":8127},"Circulaire nr. Ci.RH.421/521.777 dd. 14.06.1999","2a7555f4-006c-4d07-b81a-7037888aa201","circulaire-nr-ci-rh-421-521-777-dd-14-06-1999",{"_10":8129,"_7":8130,"_34":35,"_13":8131},"Aanschrijving nr. 13/1999 d.d. 03.06.1999","3d2a7821-f774-4703-a956-19b236aaefb8","aanschrijving-nr-13-1999-d-d-03-06-1999",{"_10":8133,"_7":8134,"_34":35,"_13":8135},"Circulaire nr. Ci.D.28/519.829 dd. 02.06.1999","8a96594d-4b3c-4d46-a1e5-7345ad25045e","circulaire-nr-ci-d-28-519-829-dd-02-06-1999",{"_10":8137,"_7":8138,"_34":35,"_13":8139},"Circulaire nr. AFZ/99-0126 dd. 20.05.1999","a9f6a11c-fbae-4852-ac39-789ddb129b7f","circulaire-nr-afz-99-0126-dd-20-05-1999",{"_10":8141,"_7":8142,"_34":35,"_13":8143},"Aanschrijving nr. 10 (AFZ/99-0634 - Dos. 166) d.d. 18.05.1999","899d3e45-acd4-4b06-8767-1bf07a22c3e3","aanschrijving-nr-10-afz-99-0634-dos-166-d-d-18-05-1999",{"_10":8145,"_7":8146,"_34":35,"_13":8147},"Aanschrijving nr. 9 (AFZ/99-0289 - Dos. 115) d.d. 18.05.1999","8b7681ad-7626-4cf3-a2f3-a596c146ff73","aanschrijving-nr-9-afz-99-0289-dos-115-d-d-18-05-1999",{"_10":8149,"_7":8150,"_34":35,"_13":8151},"Circulaire nr. Ci.RH.421/521.168 dd. 29.04.1999","67e6c237-6070-4eeb-b557-4d7d89861b5d","circulaire-nr-ci-rh-421-521-168-dd-29-04-1999",{"_10":8153,"_7":8154,"_34":35,"_13":8155},"Circulaire nr. Ci.RH.241/519.897 dd. 14.04.1999","2be76fe3-4954-43ed-9da1-edfb94d082bc","circulaire-nr-ci-rh-241-519-897-dd-14-04-1999",{"_10":8157,"_7":8158,"_34":35,"_13":8159},"Circulaire nr. Ci.D.53/518.965 dd. 03.03.1999","753f88a3-8cd8-4ffa-930a-28b4c137430e","circulaire-nr-ci-d-53-518-965-dd-03-03-1999",{"_10":8161,"_7":8162,"_34":35,"_13":8163},"Circulaire nr. Ci.RH.244/507.390 dd. 14.12.1998","abc6861f-1f2a-4f80-93ff-adb883006d95","circulaire-nr-ci-rh-244-507-390-dd-14-12-1998",{"_10":8165,"_7":8166,"_34":35,"_13":8167},"Circulaire nr. Ci.RH.82/516.354 dd. 02.03.1999","1bdaa6e7-67bd-49f6-bd44-4813d4cbe4b4","circulaire-nr-ci-rh-82-516-354-dd-02-03-1999",{"_10":8169,"_7":8170,"_34":35,"_13":8171},"Circulaire nr. Ci.RH.243/376.395 dd. 17.02.1999","87b88e97-55b6-4dd5-a1f3-5322f55a21dc","circulaire-nr-ci-rh-243-376-395-dd-17-02-1999",{"_10":8173,"_7":8174,"_34":35,"_13":8175},"Circulaire nr. Ci.RH.241/516.532 dd. 01.04.1999","81d6d30c-2faf-47da-91ec-9a1ac39f229b","circulaire-nr-ci-rh-241-516-532-dd-01-04-1999",{"_10":8177,"_7":8178,"_34":35,"_13":8179},"13.04.1999 - Omzendbrief D.I. 521.103 - D.D. 185.041","613e330d-4ccf-4215-9ffa-abec4b84fecf","13-04-1999-omzendbrief-d-i-521-103-d-d-185-041",{"_10":8181,"_7":8182,"_34":35,"_13":8183},"Circulaire nr. Ci.RH.241/509.803 d.d. 05.03.1999","84311a6a-8111-4d03-aa0d-7583ee4e3523","circulaire-nr-ci-rh-241-509-803-d-d-05-03-1999",{"_10":8185,"_7":8186,"_34":35,"_13":8187},"Circulaire nr. Ci.RH.81/488.797 dd. 28.04.1999","6148f9b3-fa3f-45da-b037-9e38468814bc","circulaire-nr-ci-rh-81-488-797-dd-28-04-1999",{"_10":8189,"_7":8190,"_34":35,"_13":8191},"Circulaire nr. Ci.RH.243/503.519 dd. 04.11.1998","64364139-1e3e-4642-8950-8259a64127c4","circulaire-nr-ci-rh-243-503-519-dd-04-11-1998",{"_10":8193,"_7":8194,"_34":35,"_13":8195},"Aanschrijving nr. 9/1998 d.d. 15.10.1998","ec729b7e-0d8a-480b-85bc-851092edc101","aanschrijving-nr-9-1998-d-d-15-10-1998",{"_10":8197,"_7":8198,"_34":35,"_13":8199},"Circulaire nr. Ci.RH.26/503.276 van 08.07.1998","8001e3a5-7503-4e63-a668-615a0d3db519","circulaire-nr-ci-rh-26-503-276-van-08-07-1998",{"_10":8201,"_7":8202,"_34":35,"_13":8203},"Circulaire nr. Ci.RH.51/509.389 dd. 17.07.1998","bf49abb6-7471-4921-989c-cf11f1f47b2d","circulaire-nr-ci-rh-51-509-389-dd-17-07-1998",{"_10":8205,"_7":8206,"_34":35,"_13":8207},"Circulaire nr. Ci.RH.233/505.813 dd. 10.02.1999","7713fbdc-8fed-4b65-9e05-a1f076f7c566","circulaire-nr-ci-rh-233-505-813-dd-10-02-1999",{"_10":8209,"_7":8210,"_34":35,"_13":8211},"Aanschrijving nr. 1 dd. 08.03.1999","df696646-9710-4122-8af2-d54839ae6fb0","aanschrijving-nr-1-dd-08-03-1999",{"_10":8213,"_7":8214,"_34":35,"_13":8215},"Circulaire nr. Ci.RH.243/516.860 dd. 25.01.1999","7bfec40c-9707-4f96-8a0d-bba5cb6d9840","circulaire-nr-ci-rh-243-516-860-dd-25-01-1999",{"_10":8217,"_7":8218,"_34":35,"_13":8219},"Circulaire nr. Ci.RH.222/517.696 dd. 20.01.1999","2d652a37-f8a7-441c-b5fd-9e3164de95a7","circulaire-nr-ci-rh-222-517-696-dd-20-01-1999",{"_10":8221,"_7":8222,"_34":35,"_13":8223},"Circulaire nr. Ci.RH.242/512.565 dd. 18.11.1998","60fd672f-c7e5-45f6-ab80-8dcfd60f87c4","circulaire-nr-ci-rh-242-512-565-dd-18-11-1998",{"_10":8225,"_7":8226,"_34":35,"_13":8227},"Nigeria - Circulaire AFZ/97-908 d.d. 28.09.1998","ce14abed-01b0-4c99-8c5b-74c3d4e8d8d7","nigeria-circulaire-afz-97-908-d-d-28-09-1998",{"_10":8229,"_7":8230,"_34":35,"_13":8231},"Circulaire nr. Ci.RH.331/509.038 van 21.08.1998","46867bfa-e323-4094-8919-07d2ad919156","circulaire-nr-ci-rh-331-509-038-van-21-08-1998",{"_10":8233,"_7":8234,"_34":35,"_13":8235},"Circulaire nr. Ci.D.28/508.744 dd. 10.08.1998","50f69a02-bf60-4861-9553-76093e8965db","circulaire-nr-ci-d-28-508-744-dd-10-08-1998",{"_10":8237,"_7":8238,"_34":35,"_13":8239},"Circulaire nr. Ci.RH.331/500.745 dd. 05.06.1998","196a755a-531d-4ce1-ad34-16aaf51e7d87","circulaire-nr-ci-rh-331-500-745-dd-05-06-1998",{"_10":8241,"_7":8242,"_34":35,"_13":8243},"Circulaire nr. Ci.R9.F/475.126 dd. 28.05.1998","0ae98e80-5710-4d01-9f3a-edb9a2de1b0d","circulaire-nr-ci-r9-f-475-126-dd-28-05-1998",{"_10":8245,"_7":8246,"_34":35,"_13":8247},"Egypte - Circulaire AFZ/96-886 d.d. 16.01.1998","c503bc89-305a-463b-bde2-704fad3e8354","egypte-circulaire-afz-96-886-d-d-16-01-1998",{"_10":8249,"_7":8250,"_34":35,"_13":8251},"Circulaire nr. Ci.RH.243/503.518 dd. 22.12.1997","c7a25cb5-91f4-4ed3-982b-d8a870a82e42","circulaire-nr-ci-rh-243-503-518-dd-22-12-1997",{"_10":8253,"_7":8254,"_34":35,"_13":8255},"09.12.1997 - Omzendbrief D.I. 876 - D.C. 73.500","691dd63c-cf9c-4043-a1b8-c2a724e01ae5","09-12-1997-omzendbrief-d-i-876-d-c-73-500",{"_10":8257,"_7":8258,"_34":35,"_13":8259},"Circulaire nr. Ci.RH.243/497.236 dd. 10.07.1998","1b3ee67f-b820-4697-ac04-848a8bdad3f6","circulaire-nr-ci-rh-243-497-236-dd-10-07-1998",{"_10":8261,"_7":8262,"_34":35,"_13":8263},"Circulaire nr. Ci.RH.243/504.308 van 09.06.1998","4b2f31f8-920a-4e1f-88ea-c0531e392c27","circulaire-nr-ci-rh-243-504-308-van-09-06-1998",{"_10":8265,"_7":8266,"_34":35,"_13":8267},"Circulaire nr. AFZ/INTERN.IB/NEDERLAND (96/720) dd. 11.08.1998","77468919-1230-4c3d-aa19-3071c6742eac","circulaire-nr-afz-intern-ib-nederland-96-720-dd-11-08-1998",{"_10":8269,"_7":8270,"_34":35,"_13":8271},"Aanschrijving nr. 7 dd. 28.09.1998","943c3f0a-8a22-41c4-aa86-170d9ecd69fd","aanschrijving-nr-7-dd-28-09-1998",{"_10":8273,"_7":8274,"_34":35,"_13":8275},"Circulaire nr. Ci.RH.243/376.395 dd. 08.04.1998","ab1fcda1-2b77-4285-9b18-7f3d7c12d24b","circulaire-nr-ci-rh-243-376-395-dd-08-04-1998",{"_10":8277,"_7":8278,"_34":35,"_13":8279},"Circulaire nr. Ci.RH.241/507.386 dd. 08.04.1998","79fcfe21-f380-4f45-84e5-0fec325bf9a6","circulaire-nr-ci-rh-241-507-386-dd-08-04-1998",{"_10":8281,"_7":8282,"_34":35,"_13":8283},"Circulaire nr. Ci.RH.82/508.629 van 27.05.1998","49937737-2561-4a37-baf7-1cffbc38f6b4","circulaire-nr-ci-rh-82-508-629-van-27-05-1998",{"_10":8285,"_7":8286,"_34":35,"_13":8287},"Circulaire nr. Ci.RH.243/504.006 dd. 26.05.1998","e3be1bab-e70a-46dd-a94a-ee83ab4e702b","circulaire-nr-ci-rh-243-504-006-dd-26-05-1998",{"_10":8289,"_7":8290,"_34":35,"_13":8291},"Circulaire nr. Ci.RH.244/507.390 dd. 08.04.1998","3a0a3258-0eb1-4aed-9844-55eee741e046","circulaire-nr-ci-rh-244-507-390-dd-08-04-1998",{"_10":8293,"_7":8294,"_34":35,"_13":8295},"Circulaire nr. Ci.D.34/502.192 dd. 10.03.1998","76e7bc2a-df1f-400f-83c8-2cf74384987f","circulaire-nr-ci-d-34-502-192-dd-10-03-1998",{"_10":8297,"_7":8298,"_34":35,"_13":8299},"Circulaire nr. Ci.RH.243/349.099 dd. 16.01.1998","31693a2b-5467-4617-967f-4db08868c405","circulaire-nr-ci-rh-243-349-099-dd-16-01-1998",{"_10":8301,"_7":8302,"_34":35,"_13":8303},"Circulaire nr. Ci.RH.241/495.263 dd. 27.01.1998","92716c21-b0b7-4bd5-b4d4-eea090742520","circulaire-nr-ci-rh-241-495-263-dd-27-01-1998",{"_10":8305,"_7":8306,"_34":35,"_13":8307},"Aanschrijving nr. 16 dd. 09.03.1998","4f6eb221-8392-4dae-aeb8-2c4d79f8c6d9","aanschrijving-nr-16-dd-09-03-1998",{"_10":8309,"_7":8310,"_34":35,"_13":8311},"Circulaire nr. Ci.RH.852/453.325 van 18.02.1998","fa2b5b3f-878c-437a-b27b-f3193be2c1a8","circulaire-nr-ci-rh-852-453-325-van-18-02-1998",{"_10":8313,"_7":8314,"_34":35,"_13":8315},"Circulaire 2024/C/4 over de gemiddelde referentiewisselkoersen van enkele belangrijke munteenheden in euro","00781e37-bde7-4bdc-b2a3-c9b724279348","circulaire-2024-c-4-over-de-gemiddelde-referentiewisselkoersen-van-enkele-belangrijke-munteenheden-in-euro",{"_10":8317,"_7":8318,"_34":35,"_13":8319},"Circulaire nr. 19/2010 dd. 16.12.2010","17c1ea93-7235-4d0b-8b3b-4943ad018890","circulaire-nr-19-2010-dd-16-12-2010",{"_10":8321,"_7":8322,"_34":35,"_13":8323},"Circulaire Ci.R9 NL/357.790 dd 12.02.1988","430c493e-2b04-4d9c-b289-f29a852caa03","circulaire-ci-r9-nl-357-790-dd-12-02-1988",{"_10":8325,"_7":8326,"_34":35,"_13":8327},"Circulaire nr. Ci.RH.421/390.202 dd. 18.12.1987","1b55de0a-24b3-4092-87a0-2f070ec6400a","circulaire-nr-ci-rh-421-390-202-dd-18-12-1987",{"_10":8329,"_7":8330,"_34":35,"_13":8331},"Circulaire nr. Ci.RH.421/380.914 dd. 18.12.1986","a0003b56-4ec2-4938-b3c4-4bc75f34f5e7","circulaire-nr-ci-rh-421-380-914-dd-18-12-1986",{"_10":8333,"_7":8334,"_34":35,"_13":8335},"Addendum dd. 12.10.2009 aan de circulaire Ci.RH.421/597.150 (AOIF Nr. 32/2009) dd. 23.06.2009","880b7eab-9ca4-4470-8d52-77d57914ebf1","addendum-dd-12-10-2009-aan-de-circulaire-ci-rh-421-597-150-aoif-nr-32-2009-dd-23-06-2009",{"_10":8337,"_7":8338,"_34":35,"_13":8339},"Circulaire nr. Ci.RH.241/600.627 (AOIF Nr. 45/2009) d.d. 28.09.2009","0f45b10e-231c-4374-9f96-4cd53604567d","circulaire-nr-ci-rh-241-600-627-aoif-nr-45-2009-d-d-28-09-2009",{"_10":2718,"_7":8341,"_34":35,"_13":2720},"32fa4f6b-0bd2-49ab-99c5-6472099f5fbd",{"_10":8343,"_7":8344,"_34":35,"_13":8345},"Circulaire nr. 15/2009 d.d. 22.09.2009","f51eb1db-37e5-4796-b4d5-db78162356c6","circulaire-nr-15-2009-d-d-22-09-2009",{"_10":8347,"_7":8348,"_34":35,"_13":8349},"Circulaire nr. Ci.RH.61/269.003 dd. 09.05.1974","93d05dc3-83ec-4c2e-b62c-8ba89a397173","circulaire-nr-ci-rh-61-269-003-dd-09-05-1974",{"_10":8351,"_7":8352,"_34":35,"_13":8353},"Aanschrijving nr. 3 dd. 30.01.1976","ee7f6fb3-e21b-4ec3-a471-cfb71ddd8a93","aanschrijving-nr-3-dd-30-01-1976",{"_10":8355,"_7":8356,"_34":35,"_13":8357},"Circulaire nr. Ci.RH.222/504.888 dd. 06.02.1998","e13efed1-6fc9-44b3-9f5f-daeac48e5d06","circulaire-nr-ci-rh-222-504-888-dd-06-02-1998",{"_10":8359,"_7":8360,"_34":35,"_13":8361},"Circulaire nr. Ci.RH.241/598.219 (AOIF Nr. 24/2009) dd 08.05.2009","da51a291-35e9-4aac-a5c7-e625e5b97a11","circulaire-nr-ci-rh-241-598-219-aoif-nr-24-2009-dd-08-05-2009",{"_10":8363,"_7":8364,"_34":35,"_13":8365},"Circulaire nr. Ci.R.14/301.697 dd. 13.01.1998","f67cf22e-56b7-4def-a26a-491ca1be6f46","circulaire-nr-ci-r-14-301-697-dd-13-01-1998",{"_10":8367,"_7":8368,"_34":35,"_13":8369},"Circulaire nr.Ci.RH.331/592.750 (AOIF Nr. 16/2009) dd 10.03.2009","e97843f5-00bc-4faa-8950-450cab1f0c6c","circulaire-nr-ci-rh-331-592-750-aoif-nr-16-2009-dd-10-03-2009",{"_10":8371,"_7":8372,"_34":35,"_13":8373},"Circulaire nr. Ci.RH.241/596.719 (AOIF Nr. 15/2009) dd. 10.03.2009","7b7becf2-91e9-4328-98aa-2a29e9aca40c","circulaire-nr-ci-rh-241-596-719-aoif-nr-15-2009-dd-10-03-2009",{"_10":8375,"_7":8376,"_34":35,"_13":8377},"Circulaire nr. Ci.RH.243/596.103 (AOIF Nr. 14/2009) dd. 06.03.2009","e3882667-6b9a-460f-af4b-43428a01e66b","circulaire-nr-ci-rh-243-596-103-aoif-nr-14-2009-dd-06-03-2009",{"_10":8379,"_7":8380,"_34":35,"_13":8381},"Circulaire nr. Ci.RH.241/595.810 (AOIF 1/2009) dd. 12.01.2009","3601146a-6ff8-4365-96b0-e88999795ee3","circulaire-nr-ci-rh-241-595-810-aoif-1-2009-dd-12-01-2009",{"_10":8383,"_7":8384,"_34":35,"_13":8385},"Circulaire nr. 14/2008 d.d. 04.12.2008","ce786bdb-94bc-4f58-86f2-09a62e819ab8","circulaire-nr-14-2008-d-d-04-12-2008",{"_10":8387,"_7":8388,"_34":35,"_13":8389},"Circulaire nr. 2/2009 (AFZ nr. 1/2009) d.d. 18.02.2009)","2f3fcd61-9b3b-49f8-afd8-0edc4492f16e","circulaire-nr-2-2009-afz-nr-1-2009-d-d-18-02-2009",{"_10":8391,"_7":8392,"_34":35,"_13":8393},"Circulaire nr. Ci.RH.241/593.003 (AOIF 24/2008) van 11.07.2008","4dd42362-f257-4a73-a084-712c25853de0","circulaire-nr-ci-rh-241-593-003-aoif-24-2008-van-11-07-2008",{"_10":8395,"_7":8396,"_34":35,"_13":8397},"Circulaire nr. 9/2008 (AFZ 15/2008 - E.E./L.177) d.d. 25.06.2008","10cbf495-2b50-426f-8f47-7daf32be80f8","circulaire-nr-9-2008-afz-15-2008-e-e-l-177-d-d-25-06-2008",{"_10":8399,"_7":8400,"_34":35,"_13":8401},"Circulaire nr. 3/2009 dd. 16.03.2009","932d77c3-ae2b-4b6f-8efd-10657dd83a95","circulaire-nr-3-2009-dd-16-03-2009",{"_10":8403,"_7":8404,"_34":35,"_13":8405},"Circulaire nr. Ci.RH.243/592.615 (AOIF 13/2009) dd. 5.3.2009","9e858b66-b2d1-4fba-826f-36f045b7bde7","circulaire-nr-ci-rh-243-592-615-aoif-13-2009-dd-5-3-2009",{"_10":8407,"_7":8408,"_34":35,"_13":8409},"Circulaire nr. Ci.RH.241/595.309 (AOIF Nr. 12/2009) d.d. 05.03.2009","29a64b04-ecca-4579-a9c1-5b78d63c8d40","circulaire-nr-ci-rh-241-595-309-aoif-nr-12-2009-d-d-05-03-2009",{"_10":8411,"_7":8412,"_34":35,"_13":8413},"Circulaire nr. Ci.RH.421/574.945 (AOIF 36/2008) d.d. 09.10.2008","364f5b69-5ba7-4ada-85ee-aaaadd14fdae","circulaire-nr-ci-rh-421-574-945-aoif-36-2008-d-d-09-10-2008",{"_10":8415,"_7":8416,"_34":35,"_13":8417},"Circulaire nr. Ci.RH.26/587.064 (AOIF 15/2008) van 25.04.2008","c038bfbe-3aaf-497e-ae62-8553ea0c6612","circulaire-nr-ci-rh-26-587-064-aoif-15-2008-van-25-04-2008",{"_10":8419,"_7":8420,"_34":35,"_13":8421},"Circulaire nr. Ci.RH.243/446.368 dd. 19.04.1993","97e0ac68-3214-4b38-ba9f-4ef4b8f07159","circulaire-nr-ci-rh-243-446-368-dd-19-04-1993",{"_10":8423,"_7":8424,"_34":35,"_13":8425},"Aanschrijving nr. 14 dd. 24.05.1973","549b3cda-a40b-46f4-98bb-168bf2217b8e","aanschrijving-nr-14-dd-24-05-1973",{"_10":8427,"_7":8428,"_34":35,"_13":8429},"Aanschrijving nr. 6 dd. 19.02.1973","29ad5856-3e00-4249-b627-5848a8e6888f","aanschrijving-nr-6-dd-19-02-1973",{"_10":8431,"_7":8432,"_34":35,"_13":8433},"Aanschrijving nr. 115 dd. 31.12.1972","01b905c9-2446-4a71-9dd9-39fe2114d3db","aanschrijving-nr-115-dd-31-12-1972",{"_10":8431,"_7":8435,"_34":35,"_13":8433},"a3f9cc98-a1c0-486a-ae8e-7a62f4c124b6",{"_10":8437,"_7":8438,"_34":35,"_13":8439},"Aanschrijving nr. 78 dd. 14.07.1972","0bb4cafb-6a2a-4b3a-8c0b-835c8eeb7cb8","aanschrijving-nr-78-dd-14-07-1972",{"_10":8441,"_7":8442,"_34":35,"_13":8443},"Aanschrijving nr. 73 d.d. 11.07.1972","85f7ee35-5ecf-4608-bb8c-22415bde4c0c","aanschrijving-nr-73-d-d-11-07-1972",{"_10":8445,"_7":8446,"_34":35,"_13":8447},"Aanschrijving nr. 182 dd. 31.12.1971","1bc66e76-8484-437a-8b32-cbd29154ef32","aanschrijving-nr-182-dd-31-12-1971",{"_10":8449,"_7":8450,"_34":35,"_13":8451},"Circulaire 920, addendum dd. 13.08.1971","10fe84a9-7146-4461-bfda-686189239cbc","circulaire-920-addendum-dd-13-08-1971",{"_10":8453,"_7":8454,"_34":35,"_13":8455},"Aanschrijving nr. 144 dd. 30.09.1971","ce6fc0d2-b00f-4222-ac87-712e1e7c0619","aanschrijving-nr-144-dd-30-09-1971",{"_10":8457,"_7":8458,"_34":35,"_13":8459},"Aanschrijving nr. 111 dd. 09.07.1971","06d12d24-71cb-453a-a113-cfecc718f41d","aanschrijving-nr-111-dd-09-07-1971",{"_10":8461,"_7":8462,"_34":35,"_13":8463},"Aanschrijving nr. 86 dd. 19.05.1971","1039fc58-7825-4c87-a6ff-62f5e8c66c5f","aanschrijving-nr-86-dd-19-05-1971",{"_10":8465,"_7":8466,"_34":35,"_13":8467},"Aanschrijving nr. 113 dd. 12.07.1971","580577ad-26cf-4ece-a6b5-f7e08b535539","aanschrijving-nr-113-dd-12-07-1971",{"_10":8469,"_7":8470,"_34":35,"_13":8471},"Aanschrijving nr. 95 dd. 08.06.1971","c9ba5b7b-30b1-4b58-9344-c47ccd8e8f71","aanschrijving-nr-95-dd-08-06-1971",{"_10":8473,"_7":8474,"_34":35,"_13":8475},"Aanschrijving nr. 36 dd. 23.02.1971","257271b9-adeb-4742-916d-d8c0e340e5e4","aanschrijving-nr-36-dd-23-02-1971",{"_10":8477,"_7":8478,"_34":35,"_13":8479},"Aanschrijving nr. 19 dd. 22.01.1971","8b741d68-fc8b-4b80-9214-8b875cb2730e","aanschrijving-nr-19-dd-22-01-1971",{"_10":8481,"_7":8482,"_34":35,"_13":8483},"Aanschrijving nr. 12 dd. 18.01.1971","5e841e1c-e02e-4571-bcf2-b3fdda3bcd19","aanschrijving-nr-12-dd-18-01-1971",{"_10":8485,"_7":8486,"_34":35,"_13":8487},"Denemarken - Circulaire Ci.R.9 Dk/256.350 d.d. 11.02.1971","08206994-39da-485c-b1fa-a3a9ade68903","denemarken-circulaire-ci-r-9-dk-256-350-d-d-11-02-1971",{"_10":8489,"_7":8490,"_34":35,"_13":8491},"Circulaire 920, addendum dd. 05.10.1967","c6643f73-ae51-4b29-8017-4f683a70ac14","circulaire-920-addendum-dd-05-10-1967",{"_10":8493,"_7":8494,"_34":35,"_13":8495},"14.06.1962 - Omzendbrief D.I. 804.72/6 - D.C. 105.201","fe9fede1-56af-4f15-80cf-0c3560c40a3e","14-06-1962-omzendbrief-d-i-804-72-6-d-c-105-201",{"_10":8497,"_7":8498,"_34":35,"_13":8499},"Circulaire nr. Ci.RH.243/574.458 (AOIF 12/2007) dd. 18.04.2007","49b0001f-fd70-468f-95e6-9b5713933b19","circulaire-nr-ci-rh-243-574-458-aoif-12-2007-dd-18-04-2007",{"_10":8501,"_7":8502,"_34":35,"_13":8503},"Aanschrijving nr. 2 dd. 04.01.1973","c031b76c-310f-4b0c-b0c2-325feb34cb13","aanschrijving-nr-2-dd-04-01-1973",{"_10":8505,"_7":8506,"_34":35,"_13":8507},"Aanschrijving nr. 79 dd. 17.07.1972","37df3ca9-bef3-4b36-82bc-182e0061c146","aanschrijving-nr-79-dd-17-07-1972",{"_10":8509,"_7":8510,"_34":35,"_13":8511},"Aanschrijving nr. 85 d.d. 31.07.1972","980549e8-2b76-4a95-9634-4400eefe833d","aanschrijving-nr-85-d-d-31-07-1972",{"_10":8513,"_7":8514,"_34":35,"_13":8515},"Aanschrijving nr. 142 dd. 24.09.1971","95d2cef9-98b1-41b8-bee9-3a599e21ceb3","aanschrijving-nr-142-dd-24-09-1971",{"_10":8517,"_7":8518,"_34":35,"_13":8519},"Aanschrijving nr. 138 dd. 09.09.1971","4b0c91d6-f4bd-4251-a7f3-5f1bf6eeda98","aanschrijving-nr-138-dd-09-09-1971",{"_10":8521,"_7":8522,"_34":35,"_13":8523},"Aanschrijving nr. 132 dd. 13.08.1971","236e965e-abf8-4617-89cb-1124a8232077","aanschrijving-nr-132-dd-13-08-1971",{"_10":8525,"_7":8526,"_34":35,"_13":8527},"Griekenland - Circulaire Ci. 961 d.d. 20.03.1972","41b38e69-12d7-46f6-bd30-3cdf3a8c8821","griekenland-circulaire-ci-961-d-d-20-03-1972",{"_10":8529,"_7":8530,"_34":35,"_13":8531},"Circulaire nr. Ci.RH.331/562.887 (AOIF 46/2005) d.d. 28.11.2005","96c216bc-9456-4881-8b58-b2032da61afa","circulaire-nr-ci-rh-331-562-887-aoif-46-2005-d-d-28-11-2005",{"_10":8533,"_7":8534,"_34":35,"_13":8535},"Circulaire nr. Ci.RH.243/491.091 dd. 12.12.1997","664908b1-18cf-4045-8309-be31caae9e10","circulaire-nr-ci-rh-243-491-091-dd-12-12-1997",{"_10":8537,"_7":8538,"_34":35,"_13":8539},"Aanschrijving nr. 12 dd. 12.11.1997","ef0a6532-bc67-44c1-b7bf-d7cf8949ab36","aanschrijving-nr-12-dd-12-11-1997",{"_10":8541,"_7":8542,"_34":35,"_13":8543},"Aanschrijving nr. 10 d.d. 15.10.1997","2f2d7d91-745c-4687-ad11-17f65a314452","aanschrijving-nr-10-d-d-15-10-1997",{"_10":8545,"_7":8546,"_34":35,"_13":8547},"Circulaire nr. Ci.RH.233/485.651 van 17.10.1996","6b0bb2e0-7604-4cc4-8c20-0c385338828a","circulaire-nr-ci-rh-233-485-651-van-17-10-1996",{"_10":8549,"_7":8550,"_34":35,"_13":8551},"Circulaire nr. Ci.RH.243/465.913 van 16.04.1996","f8fc4101-f077-4994-901a-78a6d8df10d7","circulaire-nr-ci-rh-243-465-913-van-16-04-1996",{"_10":8553,"_7":8554,"_34":35,"_13":8555},"Circulaire nr. Ci.RH.243/376.395 dd. 14.03.1996","b20447eb-7fb7-41fc-9ff0-af4f211e4d2a","circulaire-nr-ci-rh-243-376-395-dd-14-03-1996",{"_10":8557,"_7":8558,"_34":35,"_13":8559},"Circulaire nr. Ci.RH.421/470.196 van 13.10.1995","39b2a07c-68c3-4718-96aa-1ddf7b97c8b9","circulaire-nr-ci-rh-421-470-196-van-13-10-1995",{"_10":8561,"_7":8562,"_34":35,"_13":8563},"Circulaire 2017/C/46 betreffende de ordonnantie van 12 december 2016 inzake successierechten","36490ee7-6660-46c7-8cca-f81a078f4361","circulaire-2017-c-46-betreffende-de-ordonnantie-van-12-december-2016-inzake-successierechten",{"_10":8565,"_7":8566,"_34":35,"_13":8567},"Circulaire 2020/C/152 betreffende de economische partnerschapsovereenkomst (EPO) tussen de Europese Unie en Japan (opgeheven)","a0e025bb-ddcf-4719-8f94-7280fc969317","circulaire-2020-c-152-betreffende-de-economische-partnerschapsovereenkomst-epo-tussen-de-europese-unie-en-japan-opgeheven",{"_10":8569,"_7":8570,"_34":35,"_13":8571},"Circulaire 2025/C/40 over de kilometervergoeding voor dienstverplaatsingen (Bijlage)","309c9755-bae3-47d3-8da5-a62b8a1c4d12","circulaire-2025-c-40-over-de-kilometervergoeding-voor-dienstverplaatsingen-bijlage",{"_10":8573,"_7":8574,"_34":35,"_13":8575},"Circulaire 2025/C/31 over het belastingstelsel van bezoldigingen van gepensioneerden in de zorgsector","45120fcf-a73f-43f7-b49c-694dba2dfb98","circulaire-2025-c-31-over-het-belastingstelsel-van-bezoldigingen-van-gepensioneerden-in-de-zorgsector",{"_10":8577,"_7":8578,"_34":35,"_13":8579},"Circulaire 2025/C/26 over de wijzigingen in de aangifte in de personenbelasting van aanslagjaar 2025","2abd5e67-0c8b-4d2a-9eec-7ef06abfbf7e","circulaire-2025-c-26-over-de-wijzigingen-in-de-aangifte-in-de-personenbelasting-van-aanslagjaar-2025",{"_10":8581,"_7":8582,"_34":35,"_13":8583},"Circulaire 2025/C/27 met commentaar op het Waals decreet van 12 juli 2023 houdende verscheidene fiscale bepalingen en tot omzetting van Richtlijn 2021/514/EU van de Raad van 22 maart 2021 tot wijziging van Richtlijn 2011/16/EU..","72beaf87-c2be-440c-91ce-2730268d32e1","circulaire-2025-c-27-met-commentaar-op-het-waals-decreet-van-12-juli-2023-houdende-verscheidene-fiscale-bepalingen-en-tot-omzetting-van-richtlijn-2021-514-eu-van-de-raad-van-22-maart-2021-tot-wijziging-van-richtlijn-2011-16-eu",{"_10":8585,"_7":8586,"_34":35,"_13":8587},"Circulaire 2025/C/19 over tussenkomsten van de werkgever voor thuiswerk","f51ed330-88b3-4be5-aaed-c295381f0934","circulaire-2025-c-19-over-tussenkomsten-van-de-werkgever-voor-thuiswerk",{"_10":8589,"_7":8590,"_34":35,"_13":8591},"Circulaire 2026/C/20 over het belastingstelsel van de vergoedingen voor vrijwilligerswerk","e339cd6f-1e04-47a0-a7d6-29b09ad8105d","circulaire-2026-c-20-over-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk",{"_10":8593,"_7":8594,"_34":35,"_13":8595},"Circulaire nr. Ci.D.19/416.334 dd. 25.07.1991","851e08f8-dcef-4483-95b6-a80ef63d0290","circulaire-nr-ci-d-19-416-334-dd-25-07-1991",{"_10":8597,"_7":8598,"_34":35,"_13":8599},"Circulaire nr. Ci.RH.233/430.278 dd. 26.06.1991","fb2873a1-617e-46a0-afe9-f164c2cd2bf8","circulaire-nr-ci-rh-233-430-278-dd-26-06-1991",{"_10":8601,"_7":8602,"_34":35,"_13":8603},"Circulaire nr. Ci.D.19/416.334 dd. 29.05.1991","651ff716-959f-474d-8af8-9420997ac5bc","circulaire-nr-ci-d-19-416-334-dd-29-05-1991",{"_10":8605,"_7":8606,"_34":35,"_13":8607},"Circulaire nr. Ci.RH.241/429.372 dd. 13.06.1991","e160f752-faca-4a4f-b8bc-9432da2995b7","circulaire-nr-ci-rh-241-429-372-dd-13-06-1991",{"_10":8609,"_7":8610,"_34":35,"_13":8611},"Aanschrijving nr. 8 dd. 22.04.1991","242a42cb-b13d-4462-a52a-19369f047369","aanschrijving-nr-8-dd-22-04-1991",{"_10":8613,"_7":8614,"_34":35,"_13":8615},"Circulaire nr. Ci.RH.241/402.533 dd. 28.08.1989","7406d1e2-6b56-4a89-8404-dd48d294e4d7","circulaire-nr-ci-rh-241-402-533-dd-28-08-1989",{"_10":8617,"_7":8618,"_34":35,"_13":8619},"Circulaire Ci.R.14/382.994 dd. 06.02.1989","fd0b9ca4-c967-4104-887d-53b8ab55fed1","circulaire-ci-r-14-382-994-dd-06-02-1989",{"_10":8621,"_7":8622,"_34":35,"_13":8623},"Circulaire nr. Ci.RH.221/399.733 dd. 27.09.1988","f3b9b64a-42d2-4ff9-baaf-bcdb654a7b73","circulaire-nr-ci-rh-221-399-733-dd-27-09-1988",{"_10":8625,"_7":8626,"_34":35,"_13":8627},"Circulaire nr. Ci.RH.244/399.617 dd. 11.10.1988","1a93fb58-d1fe-415f-89ff-05ad4f6d62fc","circulaire-nr-ci-rh-244-399-617-dd-11-10-1988",{"_10":8629,"_7":8630,"_34":35,"_13":8631},"Circulaire nr. Ci.RH.243/396.122 dd. 03.06.1988","61c1fc62-bd2e-48ac-8564-da846e8bf358","circulaire-nr-ci-rh-243-396-122-dd-03-06-1988",{"_10":8633,"_7":8634,"_34":35,"_13":8635},"Aanschrijving nr. 6 dd. 10.05.1988","bee20fc2-55d9-448a-803d-d2f244a764e5","aanschrijving-nr-6-dd-10-05-1988",{"_10":8637,"_7":8638,"_34":35,"_13":8639},"Circulaire nr. Ci.RH.26/371.961 dd. 25.02.1988","64053abb-0dcf-438e-ad28-35ce4afa3972","circulaire-nr-ci-rh-26-371-961-dd-25-02-1988",{"_10":8641,"_7":8642,"_34":35,"_13":8643},"Circulaire 2025/C/51 over de verlenging van de fiscale vrijstelling van relance-uren","aabad343-6613-4a1c-ac05-7ebec427e363","circulaire-2025-c-51-over-de-verlenging-van-de-fiscale-vrijstelling-van-relance-uren",{"_10":8645,"_7":8646,"_34":35,"_13":8647},"Circulaire 2025/C/46 betreffende de verhoging van het btw-tarief voor steenkool en steenkoolderivaten","314e88f2-a2ac-445d-b2a6-6521dcd68f4b","circulaire-2025-c-46-betreffende-de-verhoging-van-het-btw-tarief-voor-steenkool-en-steenkoolderivaten",{"_10":8649,"_7":8650,"_34":35,"_13":8651},"Circulaire 2025/C/48 betreffende de nieuwe regeling inzake het btw-tarief van 6 % voor de afbraak en heropbouw van woningen","90a23052-7fb7-4a62-a090-108cec38deec","circulaire-2025-c-48-betreffende-de-nieuwe-regeling-inzake-het-btw-tarief-van-6-voor-de-afbraak-en-heropbouw-van-woningen",{"_10":8653,"_7":8654,"_34":35,"_13":8655},"Circulaire 2025/C/43 betreffende het Waalse decreet van 5 december 2024 tot hervorming van de Waalse fiscaliteit en tot invoering van een verlaagd tarief van de registratierechten voor de aankoop van de enige eigen woning..","1d5f5106-51ff-48ac-95dd-a0a49acc40ff","circulaire-2025-c-43-betreffende-het-waalse-decreet-van-5-december-2024-tot-hervorming-van-de-waalse-fiscaliteit-en-tot-invoering-van-een-verlaagd-tarief-van-de-registratierechten-voor-de-aankoop-van-de-enige-eigen-woning",{"_10":8657,"_7":8658,"_34":35,"_13":8659},"Circulaire 2025/C/40 over de kilometervergoeding voor dienstverplaatsingen","af126932-57a2-4dce-9b34-70405d654a4c","circulaire-2025-c-40-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":8661,"_7":8662,"_34":35,"_13":8663},"Circulaire 2025/C/38 over de terugbetaling van elektriciteitskosten door de werkgever voor het thuis opladen van een bedrijfswagen – maximaal vast tarief per kWh – derde kwartaal 2025 – permanente toepassing (Bijlage)","e5a08a6a-d7c7-45d6-b3b3-4d95dd901c35","circulaire-2025-c-38-over-de-terugbetaling-van-elektriciteitskosten-door-de-werkgever-voor-het-thuis-opladen-van-een-bedrijfswagen-maximaal-vast-tarief-per-kwh-derde-kwartaal-2025-permanente-toepassing-bijlage",{"_10":8665,"_7":8666,"_34":35,"_13":8667},"Circulaire nr. Ci.RH.331/565.431 (AOIF 33/2005) van 23.08.2005","9057380d-3121-4164-a6a9-75ed9a606936","circulaire-nr-ci-rh-331-565-431-aoif-33-2005-van-23-08-2005",{"_10":8669,"_7":8670,"_34":35,"_13":8671},"Circulaire nr. 7/2005 (AFZ 10/2005 - Dos. EE/L. 102) d.d. 23.06.2005","92b2a90c-e1af-4de2-aa17-5f449468a17e","circulaire-nr-7-2005-afz-10-2005-dos-ee-l-102-d-d-23-06-2005",{"_10":8673,"_7":8674,"_34":35,"_13":8675},"10.06.2005 - Omzendbrief D.I. 521.103 - D.D. 262.549","90546392-1d6e-4435-a569-401ed5b7c409","10-06-2005-omzendbrief-d-i-521-103-d-d-262-549",{"_10":8677,"_7":8678,"_34":35,"_13":8679},"Circulaire nr. AINV 7/2004 (IR/II-2/62.889) dd. 16.12.2004","05800c25-cb78-49d7-8dec-0b005a5da1cb","circulaire-nr-ainv-7-2004-ir-ii-2-62-889-dd-16-12-2004",{"_10":8681,"_7":8682,"_34":35,"_13":8683},"Circulaire nr. Ci.RH.241/559.092 (AOIF 39/2004) van 22.10.2004","80f4bb26-560a-4f23-a8cd-84cd536f7aae","circulaire-nr-ci-rh-241-559-092-aoif-39-2004-van-22-10-2004",{"_10":8685,"_7":8686,"_34":35,"_13":8687},"Circulaire nr. Ci.RH.243/565.974 (AOIF 37/2004) dd. 16.09.2004","9e09cad2-c0e8-432a-800e-27f81a80133c","circulaire-nr-ci-rh-243-565-974-aoif-37-2004-dd-16-09-2004",{"_10":8689,"_7":8690,"_34":35,"_13":8691},"Circulaire nr. AINV 6/2004 (IR/IV-4/30.008) van 10.08.2004","57bb0a16-de1e-42f0-979d-c8a35e9c0eac","circulaire-nr-ainv-6-2004-ir-iv-4-30-008-van-10-08-2004",{"_10":8693,"_7":8694,"_34":35,"_13":8695},"Circulaire nr. Ci.RH.861/563.153 (AOIF 33/2004) dd. 13.08.2004","907fa8e8-ba1c-4539-98a1-c55c19e4be74","circulaire-nr-ci-rh-861-563-153-aoif-33-2004-dd-13-08-2004",{"_10":8697,"_7":8698,"_34":35,"_13":8699},"Circulaire nr. Ci.RH.241/475.185 van 09.01.1998","1a8ee983-0c48-456e-8a22-77f01c04e7e8","circulaire-nr-ci-rh-241-475-185-van-09-01-1998",{"_10":8701,"_7":8702,"_34":35,"_13":8703},"Circulaire nr. 6/2008 d.d. 02.06.2008 (AFZ 13/2008)","0df1fa21-7312-4623-93b8-8f0dcdf89e18","circulaire-nr-6-2008-d-d-02-06-2008-afz-13-2008",{"_10":8705,"_7":8706,"_34":35,"_13":8707},"Circulaire nr. AFZ/1996-0425 (AFZ 12/2008) dd. 22.04.2008","c1a6b659-4685-4d7f-9b36-e203fd94c5a5","circulaire-nr-afz-1996-0425-afz-12-2008-dd-22-04-2008",{"_10":8709,"_7":8710,"_34":35,"_13":8711},"Circulaire nr. Ci.RH.840/592.613 (AOIF 14/2008) d.d. 03.04.2008","ca0f6263-5eb1-4f5c-a8f4-efe219c4ae4e","circulaire-nr-ci-rh-840-592-613-aoif-14-2008-d-d-03-04-2008",{"_10":8713,"_7":8714,"_34":35,"_13":8715},"Circulaire nr. Ci.RH.241/590.395 (AOIF 5/2008) d.d. 21.02.2008","a68cf0e1-b6ea-4a23-af81-7195709ab2fa","circulaire-nr-ci-rh-241-590-395-aoif-5-2008-d-d-21-02-2008",{"_10":8717,"_7":8718,"_34":35,"_13":8719},"Circulaire nr. Ci.RH.861/590.361 (AOIF 6/2008) dd. 27.02.2008","1aa0c579-d017-4a1c-9fbc-bec5f0bf65b4","circulaire-nr-ci-rh-861-590-361-aoif-6-2008-dd-27-02-2008",{"_10":8721,"_7":8722,"_34":35,"_13":8723},"Circulaire nr. Ci.D.19/444.905 11de afl. dd. 04.05.1993","8e427e6f-9556-4fdc-a862-dadf3da4b17a","circulaire-nr-ci-d-19-444-905-11de-afl-dd-04-05-1993",{"_10":8725,"_7":8726,"_34":35,"_13":8727},"Circulaire nr. Ci.RH.421/494.543 van 08.10.1997","e1c35ac1-17cd-4849-8cd2-ed211db01eca","circulaire-nr-ci-rh-421-494-543-van-08-10-1997",{"_10":8729,"_7":8730,"_34":35,"_13":8731},"Circulaire 7/1997 (E.D. 8094 - E.D. 314316 - E.E./L.40) d.d. 20.08.1997","48e6094e-b6c8-4ee3-ba95-2d00a23050b9","circulaire-7-1997-e-d-8094-e-d-314316-e-e-l-40-d-d-20-08-1997",{"_10":8733,"_7":8734,"_34":35,"_13":8735},"Aanschrijving nr. 13 dd. 19.11.1997","b303b65f-1e93-4ce5-946d-b84e571b7410","aanschrijving-nr-13-dd-19-11-1997",{"_10":8737,"_7":8738,"_34":35,"_13":8739},"Aanschrijving nr. DD113373 dd. 17.07.1997","d93b56aa-b19a-4793-a48a-15f69d3fd26f","aanschrijving-nr-dd113373-dd-17-07-1997",{"_10":8741,"_7":8742,"_34":35,"_13":8743},"Aanschrijving nr. 159 dd. 19.11.1997","8578c12d-1b1b-42b3-a614-36a36f545a0b","aanschrijving-nr-159-dd-19-11-1997",{"_10":8745,"_7":8746,"_34":35,"_13":8747},"Aanschrijving nr. 12/1997 dd. 12.11.1997","0850dadc-b34e-44b1-971a-b9782659f98a","aanschrijving-nr-12-1997-dd-12-11-1997",{"_10":8749,"_7":8750,"_34":35,"_13":8751},"Aanschrijving nr. 8 dd. 27.08.1997","ebd8cc19-ac53-4c15-88f7-161e06b433b6","aanschrijving-nr-8-dd-27-08-1997",{"_10":8753,"_7":8754,"_34":35,"_13":8755},"Circulaire nr. Ci.RH.51/459.159 dd. 10.03.1994","365a7e2a-3398-4935-9bee-5b2828d30534","circulaire-nr-ci-rh-51-459-159-dd-10-03-1994",{"_10":8757,"_7":8758,"_34":35,"_13":8759},"Circulaire nr. Ci.RH.243/450.067 dd. 25.03.1994","f55829c6-85fe-472e-8178-c0d7ed6aef2f","circulaire-nr-ci-rh-243-450-067-dd-25-03-1994",{"_10":8761,"_7":8762,"_34":35,"_13":8763},"Circulaire nr. Ci.RH.842/296.960 dd. 02.03.1994","12192bce-02e4-4fe7-81b8-fa568e2cf2c7","circulaire-nr-ci-rh-842-296-960-dd-02-03-1994",{"_10":8765,"_7":8766,"_34":35,"_13":8767},"Circulaire nr. Ci.RH.244/459.161 dd. 10.03.1994","0112780d-4397-4dcf-a6b0-58a64718ccf3","circulaire-nr-ci-rh-244-459-161-dd-10-03-1994",{"_10":8769,"_7":8770,"_34":35,"_13":8771},"Aanschrijving nr. 9 dd. 13.04.1994","f2ef4bbb-8065-4d98-a9e8-c5f4d0f8951d","aanschrijving-nr-9-dd-13-04-1994",{"_10":8773,"_7":8774,"_34":35,"_13":8775},"Circulaire nr. Ci.D.19/444.905 dd. 23.02.1994 (Aflevering 22)","6c8fc53c-ec34-4be5-90d5-604d0fe458c9","circulaire-nr-ci-d-19-444-905-dd-23-02-1994-aflevering-22",{"_10":8777,"_7":8778,"_34":35,"_13":8779},"Aanschrijving nr. 9 dd. 07.10.1997","48a682cf-3d76-4ceb-8f25-f9c6c539cfe8","aanschrijving-nr-9-dd-07-10-1997",{"_10":8781,"_7":8782,"_34":35,"_13":8783},"Circulaire nr. AFZ/97-060 dd. 31.07.1997","0343c901-8055-43be-ae37-730a33f86df0","circulaire-nr-afz-97-060-dd-31-07-1997",{"_10":8785,"_7":8786,"_34":35,"_13":8787},"Circulaire nr. Ci.RH.241/489.207 dd. 24.06.1997","48c301cb-f87a-439d-a2f3-2ca28516b58f","circulaire-nr-ci-rh-241-489-207-dd-24-06-1997",{"_10":8789,"_7":8790,"_34":35,"_13":8791},"Circulaire nr. Ci.RH.221/493.864 dd. 19.06.1997","52fc6cee-ff91-4325-aae7-d2ff944f52d5","circulaire-nr-ci-rh-221-493-864-dd-19-06-1997",{"_10":8793,"_7":8794,"_34":35,"_13":8795},"Circulaire 2020/C/145 over de fiscale vrijstelling voor vrijwillige overuren in kritieke sectoren in het kader van de COVID-19-pandemie","aec44c75-ae0d-4acf-a7ca-ce2f1b6f54b3","circulaire-2020-c-145-over-de-fiscale-vrijstelling-voor-vrijwillige-overuren-in-kritieke-sectoren-in-het-kader-van-de-covid-19-pandemie",{"_10":8797,"_7":8798,"_34":35,"_13":8799},"Circulaire 2020/C/124 betreffende de Brede Economische en Handelsovereenkomst (CETA) tussen de Europese Unie en Canada (Opgeheven)","d48408af-31fc-4ae2-aaf4-fb84dd8cc235","circulaire-2020-c-124-betreffende-de-brede-economische-en-handelsovereenkomst-ceta-tussen-de-europese-unie-en-canada-opgeheven",{"_10":8801,"_7":8802,"_34":35,"_13":8803},"Circulaire 2020/C/126 over het uitstel van betaling van sociale bijdragen voor zelfstandigen","9a926adb-1230-4df3-ae66-ad86c8d4394e","circulaire-2020-c-126-over-het-uitstel-van-betaling-van-sociale-bijdragen-voor-zelfstandigen",{"_10":8805,"_7":8806,"_34":35,"_13":8807},"Circulaire 2020/C/123 over wettelijke en eventuele extrawettelijke uitkeringen ingevolge tijdelijke werkloosheid","20de3a35-c609-4710-82f7-a26a654f41a0","circulaire-2020-c-123-over-wettelijke-en-eventuele-extrawettelijke-uitkeringen-ingevolge-tijdelijke-werkloosheid",{"_10":8809,"_7":8810,"_34":35,"_13":8811},"Circulaire 2020/C/117 over de belastingvermindering voor kinderoppas voor activiteiten die worden geannuleerd in het kader van COVID-19","95ba92bb-4d4a-40d3-bda6-233f765e4c7e","circulaire-2020-c-117-over-de-belastingvermindering-voor-kinderoppas-voor-activiteiten-die-worden-geannuleerd-in-het-kader-van-covid-19",{"_10":8813,"_7":8814,"_34":35,"_13":8815},"Circulaire 2020/C/114 over de aanpassingen in het crisisoverbruggingsrecht en de invoering van het heropstartoverbruggingsrecht","341dad80-8748-4602-bdb5-5e0e61fe2676","circulaire-2020-c-114-over-de-aanpassingen-in-het-crisisoverbruggingsrecht-en-de-invoering-van-het-heropstartoverbruggingsrecht",{"_10":8817,"_7":8818,"_34":35,"_13":8819},"Circulaire 2020/C/109 betreffende de wijziging van het tarief van de retributies verschuldigd voor het verstrekken van inlichtingen uit de patrimoniumdocumentatie","7c9f31e7-403b-4e2a-9cb2-6df8e122096e","circulaire-2020-c-109-betreffende-de-wijziging-van-het-tarief-van-de-retributies-verschuldigd-voor-het-verstrekken-van-inlichtingen-uit-de-patrimoniumdocumentatie",{"_10":8821,"_7":8822,"_34":35,"_13":8823},"Circulaire 2020/C/146 betreffende de Definitieve Vrijstellingen – Kapitaalgoederen en andere uitrusting ingevoerd ter gelegenheid van het verleggen van activiteiten van een derde land naar de Unie","8e33569a-5b49-4280-b91b-1898fb2f630f","circulaire-2020-c-146-betreffende-de-definitieve-vrijstellingen-kapitaalgoederen-en-andere-uitrusting-ingevoerd-ter-gelegenheid-van-het-verleggen-van-activiteiten-van-een-derde-land-naar-de-unie",{"_10":8825,"_7":8826,"_34":35,"_13":8827},"Omzendbrief 2020/C/99 over Incoterms 2020","86c61d0b-1372-422d-b2fd-22433bf82c97","omzendbrief-2020-c-99-over-incoterms-2020",{"_10":8829,"_7":8830,"_34":35,"_13":8831},"Circulaire 2020/C/110 over de fiscale vrijstelling voor vrijwillige overuren in kritieke sectoren in het kader van de COVID-19-pandemie","7a3a672f-61d3-4d27-94b5-5d04268bf915","circulaire-2020-c-110-over-de-fiscale-vrijstelling-voor-vrijwillige-overuren-in-kritieke-sectoren-in-het-kader-van-de-covid-19-pandemie",{"_10":8833,"_7":8834,"_34":35,"_13":8835},"Circulaire 2020/C/87 betreffende de invoering van een elektronische procedure voor de validatie van de werkelijkheid van de uitvoer in het kader van de btw-vrijstelling voorzien in artikel 39, § 1, 4°, van het Btw-Wetboek (Bijwerking 13.12.2024)","a869d6fd-e68f-492b-b717-2b5258a5b572","circulaire-2020-c-87-betreffende-de-invoering-van-een-elektronische-procedure-voor-de-validatie-van-de-werkelijkheid-van-de-uitvoer-in-het-kader-van-de-btw-vrijstelling-voorzien-in-artikel-39-1-4-van-het-btw-wetboek-bijwerking-13-12-2024",{"_10":8837,"_7":8838,"_34":35,"_13":8839},"Circulaire 2020/C/84 over het fiscale regime van inkomsten uit de deeleconomie, het verenigingswerk en de occasionele diensten tussen burgers en de gevolgen van het arrest van het Grondwettelijk Hof","a92ac8bb-3b6d-4012-b771-e9806fc13cf5","circulaire-2020-c-84-over-het-fiscale-regime-van-inkomsten-uit-de-deeleconomie-het-verenigingswerk-en-de-occasionele-diensten-tussen-burgers-en-de-gevolgen-van-het-arrest-van-het-grondwettelijk-hof",{"_10":8841,"_7":8842,"_34":35,"_13":8843},"Circulaire 2020/C/82 over de belastingverminderingen voor pensioenen en ziekte- en invaliditeitsuitkeringen","0438de90-dbd1-44eb-acd7-c8a032925da2","circulaire-2020-c-82-over-de-belastingverminderingen-voor-pensioenen-en-ziekte-en-invaliditeitsuitkeringen",{"_10":8845,"_7":8846,"_34":35,"_13":8847},"Circulaire nr. Ci.D.19/416.334 13e afl. dd. 26.03.1991 (Corrigendum op 29.05.91)","d1612110-66a6-482f-a457-db00cbd947c4","circulaire-nr-ci-d-19-416-334-13e-afl-dd-26-03-1991-corrigendum-op-29-05-91",{"_10":8849,"_7":8850,"_34":35,"_13":8851},"Circulaire nr. Ci.RH.241/349.099 dd. 09.01.1991","4e967740-54f8-42f3-80f1-0fb4b74f18a7","circulaire-nr-ci-rh-241-349-099-dd-09-01-1991",{"_10":8853,"_7":8854,"_34":35,"_13":8855},"Circulaire nr. Ci.RH.242/420.713 dd. 08.01.1991","7de03a09-f36a-4e6b-a893-c8673082250c","circulaire-nr-ci-rh-242-420-713-dd-08-01-1991",{"_10":8857,"_7":8858,"_34":35,"_13":8859},"Circulaire nr. Ci.D.19/416.334 15e afl. dd. 28.03.1991","15c7442c-c53c-4f3a-9db5-3facd313cb98","circulaire-nr-ci-d-19-416-334-15e-afl-dd-28-03-1991",{"_10":8861,"_7":8862,"_34":35,"_13":8863},"Circulaire nr. Ci.RH.241/420.574 dd. 24.08.1990","4f4c71e6-3315-4363-859b-c2e42b4925a0","circulaire-nr-ci-rh-241-420-574-dd-24-08-1990",{"_10":8865,"_7":8866,"_34":35,"_13":8867},"Circulaire nr. Ci.D.19/402.192 d.d. 14.09.1990 (22e aflevering) (Addendum op 13.05.92)","d8ff7a96-19d9-4179-bb14-57b90fcf4040","circulaire-nr-ci-d-19-402-192-d-d-14-09-1990-22e-aflevering-addendum-op-13-05-92",{"_10":8869,"_7":8870,"_34":35,"_13":8871},"Aanschrijving nr. 21 dd. 07.09.1990","e9845c1a-78f8-42f2-a4a7-1e6c27bdefbb","aanschrijving-nr-21-dd-07-09-1990",{"_10":8873,"_7":8874,"_34":35,"_13":8875},"Italië - Circulaire Ci.R.9 It/308.394 dd. 06.07.1990","78d00d61-6017-4719-8af8-846009ebbe10","italie-circulaire-ci-r-9-it-308-394-dd-06-07-1990",{"_10":8877,"_7":8878,"_34":35,"_13":8879},"Circulaire nr. Ci.RH.243/404.948 dd. 08.05.1990","337c818b-ddc7-4417-99e0-b56b939f456b","circulaire-nr-ci-rh-243-404-948-dd-08-05-1990",{"_10":8881,"_7":8882,"_34":35,"_13":8883},"Circulaire nr. Ci.D.19/402.192 dd. 19.07.1990","7115204b-fffa-496b-bc27-4294b0bec536","circulaire-nr-ci-d-19-402-192-dd-19-07-1990",{"_10":8885,"_7":8886,"_34":35,"_13":8887},"Circulaire nr. Ci.RH.241/416.128 dd. 22.06.1990","19ce5225-d57d-479f-bd6c-680b037e4c23","circulaire-nr-ci-rh-241-416-128-dd-22-06-1990",{"_10":8889,"_7":8890,"_34":35,"_13":8891},"Circulaire nr. Ci.D.19/402.192 dd. 04.07.1990","90055999-16a8-459e-adbc-7b535cd8dc71","circulaire-nr-ci-d-19-402-192-dd-04-07-1990",{"_10":8893,"_7":8894,"_34":35,"_13":8895},"Circulaire nr. Ci.RH.842/296.961 dd. 16.05.1990","085bea19-ea3a-4ffc-a6fb-5451068ba624","circulaire-nr-ci-rh-842-296-961-dd-16-05-1990",{"_10":8897,"_7":8898,"_34":35,"_13":8899},"Circulaire nr. Ci.R.9F/416.237 dd. 07.06.1990","30d1a27e-a4a5-4eac-b4bf-696f9d459a8b","circulaire-nr-ci-r-9f-416-237-dd-07-06-1990",{"_10":8901,"_7":8902,"_34":35,"_13":8903},"Circulaire 2024/C/39 betreffende de vrijstelling van btw in het kader van diensten van bemiddeling in familiezaken verricht door advocaten","aa7cac9a-6a88-4524-8897-ed725442049a","circulaire-2024-c-39-betreffende-de-vrijstelling-van-btw-in-het-kader-van-diensten-van-bemiddeling-in-familiezaken-verricht-door-advocaten",{"_10":8905,"_7":8906,"_34":35,"_13":8907},"Circulaire 2024/C/38 over de vergoedingen voor verblijfkosten in België","5a7591ec-e8e0-454e-ad9e-b982c2b0856c","circulaire-2024-c-38-over-de-vergoedingen-voor-verblijfkosten-in-belgie",{"_10":8909,"_7":8910,"_34":35,"_13":8911},"Circulaire 2024/C/37 over tussenkomsten van de werkgever voor thuiswerk","51bd08d5-5e47-44f4-a16b-60080f3c1358","circulaire-2024-c-37-over-tussenkomsten-van-de-werkgever-voor-thuiswerk",{"_10":8913,"_7":8914,"_34":35,"_13":8915},"Circulaire 2024/C/35 Erratum 2024/C/32 FAQ betreffende de nieuwe regeling inzake het btw-tarief van 6 % voor de afbraak en heropbouw van woningen","936efbbb-d6eb-40c8-9682-12f284c44c24","circulaire-2024-c-35-erratum-2024-c-32-faq-betreffende-de-nieuwe-regeling-inzake-het-btw-tarief-van-6-voor-de-afbraak-en-heropbouw-van-woningen",{"_10":8917,"_7":8918,"_34":35,"_13":8919},"Circulaire 2024/C/87 houdende commentaar op de programmawet van 22 december 2023 en de wetten van 22 en 28 december 2023 houdende diverse fiscale bepalingen","fc1a08ed-be56-458a-9af4-97f571567022","circulaire-2024-c-87-houdende-commentaar-op-de-programmawet-van-22-december-2023-en-de-wetten-van-22-en-28-december-2023-houdende-diverse-fiscale-bepalingen",{"_10":8921,"_7":8922,"_34":35,"_13":8923},"Circulaire 2024/C/10 over de bijkomende vermindering voor werkloosheidsuitkeringen – bijgewerkte maximumbedragen aanslagjaar 2024","0f8e8e3b-94ca-4679-b458-c968c5165953","circulaire-2024-c-10-over-de-bijkomende-vermindering-voor-werkloosheidsuitkeringen-bijgewerkte-maximumbedragen-aanslagjaar-2024",{"_10":8925,"_7":8926,"_34":35,"_13":8927},"Circulaire nr. Ci.RH.241/417.700 dd. 15.05.1990","a762062f-faec-4c4f-9f59-40994740cdb0","circulaire-nr-ci-rh-241-417-700-dd-15-05-1990",{"_10":8929,"_7":8930,"_34":35,"_13":8931},"Circulaire nr. Ci.RH.242/407.337 dd. 30.03.1990","cd8d6866-1409-4a4b-97fc-a2b5af53ea03","circulaire-nr-ci-rh-242-407-337-dd-30-03-1990",{"_10":8933,"_7":8934,"_34":35,"_13":8935},"Circulaire nr. Ci.RH.82/414.730 dd. 02.02.1990","a0eb9020-dfad-4e26-922d-b94b32f98ada","circulaire-nr-ci-rh-82-414-730-dd-02-02-1990",{"_10":8937,"_7":8938,"_34":35,"_13":8939},"Circulaire nr. Ci.RH.243/414.888 dd. 07.02.1990","22cc8145-1e43-4bed-a041-fc1f75eab0aa","circulaire-nr-ci-rh-243-414-888-dd-07-02-1990",{"_10":8941,"_7":8942,"_34":35,"_13":8943},"Circulaire nr. Ci.RH.243/376.395 dd. 23.02.1990","ccb103b8-3338-42d8-b1d8-5cb26f54618c","circulaire-nr-ci-rh-243-376-395-dd-23-02-1990",{"_10":8945,"_7":8946,"_34":35,"_13":8947},"Circulaire nr. Ci.RH.249/414.040 dd. 05.01.1990","6b34e6c3-80e3-4273-ba2e-807124352ab9","circulaire-nr-ci-rh-249-414-040-dd-05-01-1990",{"_10":8949,"_7":8950,"_34":35,"_13":8951},"Circulaire nr. Ci.RH.421/444.672 dd. 31.03.1993","9a38097a-ba65-461c-b56d-09369d4e5b0e","circulaire-nr-ci-rh-421-444-672-dd-31-03-1993",{"_10":8953,"_7":8954,"_34":35,"_13":8955},"Circulaire nr. Ci.RH.243/448.410 dd. 16.03.1993","0dc65c3d-31c3-4ad6-9df7-00d041655688","circulaire-nr-ci-rh-243-448-410-dd-16-03-1993",{"_10":8957,"_7":8958,"_34":35,"_13":8959},"Circulaire nr. Ci.RH.331/446.547 dd. 11.03.1993","6eb66ce3-13fc-48df-a861-43187a31ca7d","circulaire-nr-ci-rh-331-446-547-dd-11-03-1993",{"_10":8961,"_7":8962,"_34":35,"_13":8963},"Circulaire nr. Ci.R.14/438.580 dd. 14.02.1992","047480fc-bcdd-4e53-af93-cf3b1c63429f","circulaire-nr-ci-r-14-438-580-dd-14-02-1992",{"_10":8965,"_7":8966,"_34":35,"_13":8967},"Circulaire nr. Ci.RH.243/359.350 dd. 30.12.1992","51de0cf4-6762-4883-ae4e-eaf05b114800","circulaire-nr-ci-rh-243-359-350-dd-30-12-1992",{"_10":8969,"_7":8970,"_34":35,"_13":8971},"Circulaire nr. Ci.RH.241/443.713 dd. 27.10.1992","dd21db74-192d-471c-9d36-679c33a2e679","circulaire-nr-ci-rh-241-443-713-dd-27-10-1992",{"_10":8973,"_7":8974,"_34":35,"_13":8975},"Circulaire nr. Ci.D.19/402.192 dd. 30.09.1992","2e3f610a-8a38-4b9f-9cef-b97a45ae6d0f","circulaire-nr-ci-d-19-402-192-dd-30-09-1992",{"_10":8977,"_7":8978,"_34":35,"_13":8979},"Circulaire nr. Ci.RH.241/337.863 dd. 28.12.1982","2c3861cb-8e6e-4c47-b524-73d4d8c16dc7","circulaire-nr-ci-rh-241-337-863-dd-28-12-1982",{"_10":8981,"_7":8982,"_34":35,"_13":8983},"Aanschrijving nr. 13 dd. 11.06.1982","a113d059-0c62-46f6-b741-3778df354b9d","aanschrijving-nr-13-dd-11-06-1982",{"_10":8985,"_7":8986,"_34":35,"_13":8987},"Circulaire nr. Ci.P.15/1/319.110 dd. 11.06.1982","5950525b-aacf-4f83-998d-9506128acc5e","circulaire-nr-ci-p-15-1-319-110-dd-11-06-1982",{"_10":8989,"_7":8990,"_34":35,"_13":8991},"Circulaire nr. Ci.D.19/332.231 dd. 20.04.1982","54a46fd8-9b40-424c-ac72-069d442fc0e2","circulaire-nr-ci-d-19-332-231-dd-20-04-1982",{"_10":8993,"_7":8994,"_34":35,"_13":8995},"Circulaire nr. Ci.RH.331/334.352 dd. 30.11.1982","75435725-5dd8-4346-831b-3969466a7648","circulaire-nr-ci-rh-331-334-352-dd-30-11-1982",{"_10":8997,"_7":8998,"_34":35,"_13":8999},"Aanschrijving nr. 23 dd. 30.12.1981","7b737a05-3e42-43dd-ae2b-a9ebe016ea20","aanschrijving-nr-23-dd-30-12-1981",{"_10":9001,"_7":9002,"_34":35,"_13":9003},"Circulaire nr. Ci.RH.241/332.414 dd. 04.06.1982","a4014efc-994c-451f-87b6-cc1e605ebb0f","circulaire-nr-ci-rh-241-332-414-dd-04-06-1982",{"_10":9005,"_7":9006,"_34":35,"_13":9007},"Aanschrijving nr. 8 dd. 18.03.1982","548b5b26-f092-42c8-a167-ee494a50408c","aanschrijving-nr-8-dd-18-03-1982",{"_10":9009,"_7":9010,"_34":35,"_13":9011},"Aanschrijving (corrigendum) nr. 11c dd. 14.04.1997","9676d486-3934-4f75-a598-b9dbb337accc","aanschrijving-corrigendum-nr-11c-dd-14-04-1997",{"_10":9013,"_7":9014,"_34":35,"_13":9015},"Circulaire nr. Ci.RH.241/494.707 dd. 25.03.1997","6f6553ab-ef44-4cef-b9fb-79fa6d90c6cf","circulaire-nr-ci-rh-241-494-707-dd-25-03-1997",{"_10":9017,"_7":9018,"_34":35,"_13":9019},"Circulaire nr. Ci.RH.222/492.622 dd. 10.02.1997","675c80bf-631f-4e61-9186-693a9f2cb091","circulaire-nr-ci-rh-222-492-622-dd-10-02-1997",{"_10":9021,"_7":9022,"_34":35,"_13":9023},"Circulaire nr. Ci.R.14/301.697 dd. 17.01.1997","27dd1825-fdf2-44da-8515-c5d9384aeea3","circulaire-nr-ci-r-14-301-697-dd-17-01-1997",{"_10":9025,"_7":9026,"_34":35,"_13":9027},"Aanschrijving nr. 6 dd. 08.03.1982","2ed817aa-04e0-4a60-9f83-2366a448d384","aanschrijving-nr-6-dd-08-03-1982",{"_10":9029,"_7":9030,"_34":35,"_13":9031},"Aanschrijving nr. 7 dd. 05.08.1980","26743738-622a-489e-8be6-63ce1aeb5fcf","aanschrijving-nr-7-dd-05-08-1980",{"_10":9033,"_7":9034,"_34":35,"_13":9035},"Circulaire nr. 2/1980 d.d. 17.01.1980","e72586aa-b7eb-4b6a-aab2-bf85e92f95c0","circulaire-nr-2-1980-d-d-17-01-1980",{"_10":9037,"_7":9038,"_34":35,"_13":9039},"Circulaire nr. Ci.RH.243/309.764 dd. 24.10.1979","df8c52c0-3e87-49c1-a477-91af8b5b3d04","circulaire-nr-ci-rh-243-309-764-dd-24-10-1979",{"_10":9041,"_7":9042,"_34":35,"_13":9043},"Circulaire nr. Ci.RH.241/256.219 dd. 04.07.1979","b8cec254-a608-4d7b-a46d-ec1f3ed5a114","circulaire-nr-ci-rh-241-256-219-dd-04-07-1979",{"_10":9045,"_7":9046,"_34":35,"_13":9047},"Aanschrijving nr. 8 dd. 28.02.1979","95448d55-8a36-470b-bc57-86a7b01b078e","aanschrijving-nr-8-dd-28-02-1979",{"_10":9049,"_7":9050,"_34":35,"_13":9051},"Aanschrijving nr. 3 dd. 07.01.1972","df935235-d1fe-4364-9e05-48f7b4ee03f4","aanschrijving-nr-3-dd-07-01-1972",{"_10":9053,"_7":9054,"_34":35,"_13":9055},"Aanschrijving nr. 15 d.d. 25.07.1979","a7e725fc-b641-4a43-a2f1-41da5cff3ef6","aanschrijving-nr-15-d-d-25-07-1979",{"_10":9057,"_7":9058,"_34":35,"_13":9059},"Circulaire nr. Ci.RH.241/305.445 dd. 08.03.1979","bba0fca8-20d3-4cef-bbc4-922bb92ed68a","circulaire-nr-ci-rh-241-305-445-dd-08-03-1979",{"_10":9061,"_7":9062,"_34":35,"_13":9063},"Aanschrijving nr. 18 dd. 28.09.1981","06641153-e549-4f3a-b05d-635f1f3743f2","aanschrijving-nr-18-dd-28-09-1981",{"_10":9065,"_7":9066,"_34":35,"_13":9067},"Aanschrijving nr. 21 dd. 10.03.1981","ced56a06-5fba-4c82-905c-4dc5885baf93","aanschrijving-nr-21-dd-10-03-1981",{"_10":9069,"_7":9070,"_34":35,"_13":9071},"Finland - Circulaire Ci.R.9 Finl/328.075 dd. 20.11.1981","0fdfe181-d119-4351-8bf9-c06773f79e19","finland-circulaire-ci-r-9-finl-328-075-dd-20-11-1981",{"_10":9073,"_7":9074,"_34":35,"_13":9075},"Filippijnen - Circulaire Ci.R.9 Fil/328.958 d.d 12.01.1982","755f6b58-b091-4575-99dd-77ce5bc170c6","filippijnen-circulaire-ci-r-9-fil-328-958-d-d-12-01-1982",{"_10":9077,"_7":9078,"_34":35,"_13":9079},"Aanschrijving nr. 1 dd. 21.01.1981","4a66766d-e3ce-4d20-9453-1e89da64f5e2","aanschrijving-nr-1-dd-21-01-1981",{"_10":9081,"_7":9082,"_34":35,"_13":9083},"Circulaire nr. Ci.RH.241/292.938 d.d. 28.07.1980","a14793a1-ba39-4c78-9b28-414ded5a1b48","circulaire-nr-ci-rh-241-292-938-d-d-28-07-1980",{"_10":9085,"_7":9086,"_34":35,"_13":9087},"Circulaire 977, 2e add. dd. 10.02.1981","49da262f-fb39-48f0-82bd-bc05a41631c4","circulaire-977-2e-add-dd-10-02-1981",{"_10":9089,"_7":9090,"_34":35,"_13":9091},"Circulaire nr. Ci.D.19/304.933 dd. 06.12.1979","b764c23f-e02c-40ce-b4fd-02c0b554de51","circulaire-nr-ci-d-19-304-933-dd-06-12-1979",{"_10":9093,"_7":9094,"_34":35,"_13":9095},"Maleisië - Circulaire Ci.R.9 Mal/275.951 dd. 26.11.1979","266809d1-49a8-48ad-8e3e-ee099f1b3825","maleisie-circulaire-ci-r-9-mal-275-951-dd-26-11-1979",{"_10":9097,"_7":9098,"_34":35,"_13":9099},"Circulaire nr. Ci.RH.241/307.085 dd. 03.08.1979","c17e458f-6bc3-4396-8712-0d6cc4f2fdd3","circulaire-nr-ci-rh-241-307-085-dd-03-08-1979",{"_10":9101,"_7":9102,"_34":35,"_13":9103},"Circulaire nr. Ci.RH.243/550.172 (AOIF 34/2004) dd. 23.08.2004","b5fdc9ed-cb89-4261-873a-598965271bba","circulaire-nr-ci-rh-243-550-172-aoif-34-2004-dd-23-08-2004",{"_10":9105,"_7":9106,"_34":35,"_13":9107},"Circulaire nr. Ci.RH.242/561.044 (AOIF 31/2004) dd. 03.08.2004","9aa990f6-9259-477f-a6c3-c4cdf20242c9","circulaire-nr-ci-rh-242-561-044-aoif-31-2004-dd-03-08-2004",{"_10":9109,"_7":9110,"_34":35,"_13":9111},"Circulaire nr. 9/2004 (Dos. K.X./95.269) d.d. 11.06.2004","a6505c67-4af6-41f3-98a4-079a5b15cf0c","circulaire-nr-9-2004-dos-k-x-95-269-d-d-11-06-2004",{"_10":9113,"_7":9114,"_34":35,"_13":9115},"Circulaire nr. Ci.RH.421/563.842 (AOIF 27/2004) d.d. 24.06.2004","711f90c0-f9f7-448a-9341-b0e6642d5372","circulaire-nr-ci-rh-421-563-842-aoif-27-2004-d-d-24-06-2004",{"_10":9117,"_7":9118,"_34":35,"_13":9119},"Circulaire nr. Ci.RH.242/558.904 (AOIF 28/2004) van 05.07.2004","52f0ae29-99af-470e-8c52-3187b20018f8","circulaire-nr-ci-rh-242-558-904-aoif-28-2004-van-05-07-2004",{"_10":9121,"_7":9122,"_34":35,"_13":9123},"10.05.2004 - Omzendbrief D.I. 585.10 - D.R.D. 228.868","58c9fabc-d14f-4b6a-853b-8e30aed5b026","10-05-2004-omzendbrief-d-i-585-10-d-r-d-228-868",{"_10":9125,"_7":9126,"_34":35,"_13":9127},"11.06.2004 - Omzendbrief D.I. 594.46 - DMGC 229.787","cb376930-913c-4ecd-8032-524f5b0ecfc7","11-06-2004-omzendbrief-d-i-594-46-dmgc-229-787",{"_10":9129,"_7":9130,"_34":35,"_13":9131},"30.04.2004 - OMZENDBRIEF FB/FIM/2004.1 van de Vlaamse Gemeenschap betreffende de interpretatie van artikel 60bis van het Wetboek der successierechten inzake de vrijstelling voor vererving van familiale ondernemingen en familiale vennootschappen","990574e3-58e0-4099-878f-05301e3d1c17","30-04-2004-omzendbrief-fb-fim-2004-1-van-de-vlaamse-gemeenschap-betreffende-de-interpretatie-van-artikel-60bis-van-het-wetboek-der-successierechten-inzake-de-vrijstelling-voor-vererving-van-familiale-ondernemingen-en-familiale-vennootschappen",{"_10":9133,"_7":9134,"_34":35,"_13":9135},"Circulaire nr. Ci.RH.332/486.701 van 21.11.1997","0da60910-3ca2-40f2-b647-0966970e5824","circulaire-nr-ci-rh-332-486-701-van-21-11-1997",{"_10":9137,"_7":9138,"_34":35,"_13":9139},"Circulaire nr. Ci.RH.243/478.213 dd. 03.02.1997","24863f05-05de-4f33-8622-27685c7a8cc0","circulaire-nr-ci-rh-243-478-213-dd-03-02-1997",{"_10":9141,"_7":9142,"_34":35,"_13":9143},"Circulaire nr. Ci.RH.421/483.131 dd. 26.06.1996","7181196a-58aa-4e4f-9890-9335e240d8be","circulaire-nr-ci-rh-421-483-131-dd-26-06-1996",{"_10":9145,"_7":9146,"_34":35,"_13":9147},"Circulaire nr. Ci.RH.421/483.766 dd. 26.07.1996","e5e6c1e2-fccd-4aa4-8bd5-9742e59c3401","circulaire-nr-ci-rh-421-483-766-dd-26-07-1996",{"_10":9149,"_7":9150,"_34":35,"_13":9151},"Circulaire nr. Ci.RH.82/480.686 dd. 27.03.1996","283616ba-7ccd-4a20-8057-dbd2148cec08","circulaire-nr-ci-rh-82-480-686-dd-27-03-1996",{"_10":9153,"_7":9154,"_34":35,"_13":9155},"09.09.2003 - Omzendbrief D.I. 521.103 - D.D. 248.736","dbc6bfcd-19f8-44cd-b7b3-c38de8824935","09-09-2003-omzendbrief-d-i-521-103-d-d-248-736",{"_10":9157,"_7":9158,"_34":35,"_13":9159},"Circulaire nr. Ci.RH.222/447.542 van 15.03.1993","9abc7c3c-7497-4e07-b933-78879fcd9a34","circulaire-nr-ci-rh-222-447-542-van-15-03-1993",{"_10":9161,"_7":9162,"_34":35,"_13":9163},"Circulaire nr. Ci.RH.332/445.484 dd. 01.03.1993","8c5166d0-dbdb-4369-a061-0c4b9c4cbca7","circulaire-nr-ci-rh-332-445-484-dd-01-03-1993",{"_10":9165,"_7":9166,"_34":35,"_13":9167},"05.03.1993 - Omzendbrief D.I. 805.60 - D.C. 45.950","f94bfee1-3c29-4ef9-9e88-49af1a7ac8aa","05-03-1993-omzendbrief-d-i-805-60-d-c-45-950",{"_10":9169,"_7":9170,"_34":35,"_13":9171},"Circulaire nr. Ci.R9.BRD/412.373 dd. 26.02.1993","aa8ea2db-b5f2-4140-90fb-8dbe4d7e1b51","circulaire-nr-ci-r9-brd-412-373-dd-26-02-1993",{"_10":9173,"_7":9174,"_34":35,"_13":9175},"Circulaire nr. Ci.RH.243/376.395 dd. 26.02.1993","eba95187-2b6a-42dd-945f-004375afe1fe","circulaire-nr-ci-rh-243-376-395-dd-26-02-1993",{"_10":9177,"_7":9178,"_34":35,"_13":9179},"Circulaire nr. Ci.RH.26/441.227 van 28.01.1993","aa0e1ab7-9852-49ff-98dc-55dacd22b195","circulaire-nr-ci-rh-26-441-227-van-28-01-1993",{"_10":9181,"_7":9182,"_34":35,"_13":9183},"Circulaire nr. Ci.RH.332/432.553 dd. 10.06.1992","2aa45b17-1bd5-437a-bef2-dc5fe950b7c9","circulaire-nr-ci-rh-332-432-553-dd-10-06-1992",{"_10":9185,"_7":9186,"_34":35,"_13":9187},"Circulaire nr. Ci.RH.84/405.023 dd. 19.12.1996","e3a0892d-8fda-46d2-b2ad-3cf1664b55e0","circulaire-nr-ci-rh-84-405-023-dd-19-12-1996",{"_10":9189,"_7":9190,"_34":35,"_13":9191},"Circulaire nr. Ci.RH.243/349.099 dd. 06.02.1997","26fd5db9-d872-4af1-a518-6234f0d3b804","circulaire-nr-ci-rh-243-349-099-dd-06-02-1997",{"_10":9193,"_7":9194,"_34":35,"_13":9195},"Circulaire nr. Ci.RH.421/490.524 dd. 23.12.1996","9fb2d4c8-5f81-40a2-a121-ac773e6cd95f","circulaire-nr-ci-rh-421-490-524-dd-23-12-1996",{"_10":9197,"_7":9198,"_34":35,"_13":9199},"Circulaire nr. Ci.RH.233/463.721 van 18.02.1997","da4e8db1-779d-469b-9f7c-ba696eb57db5","circulaire-nr-ci-rh-233-463-721-van-18-02-1997",{"_10":9201,"_7":9202,"_34":35,"_13":9203},"Circulaire nr. Cp.221.4/A/443.929 dd. 29.04.1996","2511a4ce-5186-424c-92b2-dec44dcbaae9","circulaire-nr-cp-221-4-a-443-929-dd-29-04-1996",{"_10":9205,"_7":9206,"_34":35,"_13":9207},"Circulaire nr. Ci.RH.331/479.106 dd. 15.04.1996","4ca79d56-04dc-40b9-af9c-ea4dd80e5ec5","circulaire-nr-ci-rh-331-479-106-dd-15-04-1996",{"_10":9209,"_7":9210,"_34":35,"_13":9211},"Aanschrijving nr. 16 dd. 19.10.1992","b41106b2-f0c5-481c-8ea0-a70faa0c3ef9","aanschrijving-nr-16-dd-19-10-1992",{"_10":9213,"_7":9214,"_34":35,"_13":9215},"Circulaire nr. Ci.RH.241/436.174 dd. 28.07.1992","957f6ee7-1a6c-49a7-aaaf-3f486191c698","circulaire-nr-ci-rh-241-436-174-dd-28-07-1992",{"_10":9217,"_7":9218,"_34":35,"_13":9219},"Circulaire nr. Ci.RH.241/379.832 dd. 04.06.1992","d9897971-f757-4251-8197-9cf08f691b2a","circulaire-nr-ci-rh-241-379-832-dd-04-06-1992",{"_10":9221,"_7":9222,"_34":35,"_13":9223},"Circulaire nr. Ci.RH.222/430.898 dd. 29.04.1992","0efacaba-2964-43f8-8f60-058e285668be","circulaire-nr-ci-rh-222-430-898-dd-29-04-1992",{"_10":9225,"_7":9226,"_34":35,"_13":9227},"Circulaire nr. Ci.D.19/416.334 25ste afl. dd. 27.03.1992","b64e43df-0947-460b-9df8-34a784d9658f","circulaire-nr-ci-d-19-416-334-25ste-afl-dd-27-03-1992",{"_10":9229,"_7":9230,"_34":35,"_13":9231},"Circulaire nr. Ci.RH.331/438.115 van 04.02.1992","baa57642-ce5d-4baf-8021-6b5d6f38ea17","circulaire-nr-ci-rh-331-438-115-van-04-02-1992",{"_10":9233,"_7":9234,"_34":35,"_13":9235},"Circulaire nr. Ci.D.19/444.574 van 21.09.1992","fe821be6-29e5-4146-a32a-86346dd41eb8","circulaire-nr-ci-d-19-444-574-van-21-09-1992",{"_10":9237,"_7":9238,"_34":35,"_13":9239},"Circulaire nr. Ci.D.19/402.192 dd. 12.03.1992","d1c45439-cad0-4276-b545-17a5fc4833f1","circulaire-nr-ci-d-19-402-192-dd-12-03-1992",{"_10":9241,"_7":9242,"_34":35,"_13":9243},"Circulaire nr. Ci.D.19/416.334 22e afl. dd. 15.01.1992","3462c972-6b40-4545-b7d3-5b1bf05b01b5","circulaire-nr-ci-d-19-416-334-22e-afl-dd-15-01-1992",{"_10":9245,"_7":9246,"_34":35,"_13":9247},"Circulaire nr. Ci.RH.831/316.469 dd. 24.04.1992","e73aaa0f-f542-4a11-af6c-d51faa02e376","circulaire-nr-ci-rh-831-316-469-dd-24-04-1992",{"_10":9249,"_7":9250,"_34":35,"_13":9251},"Aanschrijving nr. 4 dd. 09.04.1992","3ccd4877-8c0c-488d-891d-d0cc75b3396f","aanschrijving-nr-4-dd-09-04-1992",{"_10":9253,"_7":9254,"_34":35,"_13":9255},"Circulaire nr. Ci.RH.243/420.633 dd. 27.03.1992","c219b7f2-1fa4-4376-9c41-99caa97d3930","circulaire-nr-ci-rh-243-420-633-dd-27-03-1992",{"_10":9257,"_7":9258,"_34":35,"_13":9259},"Circulaire 2017/C/2 betreffende de fiscale co-ouderschapsregeling van 20.01.2017","db4e05b0-7f1d-4004-bfd2-3cf93dbd3ba9","circulaire-2017-c-2-betreffende-de-fiscale-co-ouderschapsregeling-van-20-01-2017",{"_10":9261,"_7":9262,"_34":35,"_13":9263},"Circulaire 2023/C/29 over de vrijstelling van vergoedingen van gewesten, gemeenschappen, provincies of gemeenten ingevolge COVID-19","7ad9a33f-2477-40c8-8b93-c73d14cd20b2","circulaire-2023-c-29-over-de-vrijstelling-van-vergoedingen-van-gewesten-gemeenschappen-provincies-of-gemeenten-ingevolge-covid-19",{"_10":9265,"_7":9266,"_34":35,"_13":9267},"Circulaire 2023/C/26 betreffende het btw-statuut van de preventieadviseurs-arbeidsartsen","e75905cc-3a58-42fc-b8e9-ffe87743810f","circulaire-2023-c-26-betreffende-het-btw-statuut-van-de-preventieadviseurs-arbeidsartsen",{"_10":9269,"_7":9270,"_34":35,"_13":9271},"Circulaire 2023/C/22 over de bedragen geboekt in balansen afgesloten op 31.12.2022, voor de uitbetaling van het vakantiegeld van het personeel in 2023","05bbfefc-78b2-4bcb-bb8d-0195afd56caf","circulaire-2023-c-22-over-de-bedragen-geboekt-in-balansen-afgesloten-op-31-12-2022-voor-de-uitbetaling-van-het-vakantiegeld-van-het-personeel-in-2023",{"_10":9273,"_7":9274,"_34":35,"_13":9275},"Circulaire 2023/C/11 met commentaar op de wet van 18 mei 2022 houdende wijzigingen van het recht op geschriften en van het registratierecht op bepaalde akten, het KB van 18 mei 2022 en het MB van 18 mei 2022","a94ac3bf-d3dd-4751-9d63-2d7d9aa24430","circulaire-2023-c-11-met-commentaar-op-de-wet-van-18-mei-2022-houdende-wijzigingen-van-het-recht-op-geschriften-en-van-het-registratierecht-op-bepaalde-akten-het-kb-van-18-mei-2022-en-het-mb-van-18-mei-2022",{"_10":9277,"_7":9278,"_34":35,"_13":9279},"Circulaire 2023/C/7 betreffende de Europese Scholen","e77c2f38-e655-4887-9f2a-c93fe9719036","circulaire-2023-c-7-betreffende-de-europese-scholen",{"_10":9281,"_7":9282,"_34":35,"_13":9283},"Circulaire 2023/C/12 over de gemiddelde referentiewisselkoersen van enkele belangrijke munteenheden in euro","490e547e-3022-4cf0-bd54-4fff153311c7","circulaire-2023-c-12-over-de-gemiddelde-referentiewisselkoersen-van-enkele-belangrijke-munteenheden-in-euro",{"_10":9285,"_7":9286,"_34":35,"_13":9287},"Circulaire 2023/C/9 betreffende het tijdelijk verlaagde btw-tarief voor de levering van warmte middels een gasgestookte collectieve verwarmingsinstallatie","92f39086-5af8-48b2-b3e6-eb95683a1781","circulaire-2023-c-9-betreffende-het-tijdelijk-verlaagde-btw-tarief-voor-de-levering-van-warmte-middels-een-gasgestookte-collectieve-verwarmingsinstallatie",{"_10":9289,"_7":9290,"_34":35,"_13":9291},"Circulaire 2022/C/111 over tussenkomsten van de werkgever voor thuiswerk","e8c701b5-ed0b-4613-a5a1-ea126bb41770","circulaire-2022-c-111-over-tussenkomsten-van-de-werkgever-voor-thuiswerk",{"_10":9293,"_7":9294,"_34":35,"_13":9295},"Circulaire 2022/C/117 over netto overuren in de openbare sector","b2589446-6fe4-478d-9993-c2a4c62571a8","circulaire-2022-c-117-over-netto-overuren-in-de-openbare-sector",{"_10":9297,"_7":9298,"_34":35,"_13":9299},"Circulaire 2022/C/101 betreffende de uitbreiding van de invordering via ANPR-scanners bij controle van voertuigen op de openbare weg tot de fiscale en niet-fiscale schuldvorderingen","0efa8cea-251e-434a-8c7e-2f1fd6565e28","circulaire-2022-c-101-betreffende-de-uitbreiding-van-de-invordering-via-anpr-scanners-bij-controle-van-voertuigen-op-de-openbare-weg-tot-de-fiscale-en-niet-fiscale-schuldvorderingen",{"_10":9301,"_7":9302,"_34":35,"_13":9303},"Circulaire 2022/C/95 over de internrechtelijke fiscale behandeling van buitenlandse collectieve aanvullende pensioentoezeggingen","3cda7035-5c9f-480e-b3c0-21a3381c41ac","circulaire-2022-c-95-over-de-internrechtelijke-fiscale-behandeling-van-buitenlandse-collectieve-aanvullende-pensioentoezeggingen",{"_10":9305,"_7":9306,"_34":35,"_13":9307},"Circulaire 2022/C/108 betreffende het btw-tarief voor de suikergoed-artikelen verkocht onder de vorm van verrassingszakjes","ed9c2d53-b8ff-4554-9907-13ce49207765","circulaire-2022-c-108-betreffende-het-btw-tarief-voor-de-suikergoed-artikelen-verkocht-onder-de-vorm-van-verrassingszakjes",{"_10":9309,"_7":9310,"_34":35,"_13":9311},"Circulaire 2022/C/100 betreffende de btw-regeling die van toepassing is op autonome gemeentebedrijven","493b0cdb-6a7f-4115-bd55-29bf4bbf60f3","circulaire-2022-c-100-betreffende-de-btw-regeling-die-van-toepassing-is-op-autonome-gemeentebedrijven",{"_10":9313,"_7":9314,"_34":35,"_13":9315},"Circulaire 2022/C/99 betreffende het koninklijk besluit nr. 56 van 10.04.2022 met betrekking tot de teruggaaf inzake belasting over de toegevoegde waarde aan belastingplichtigen gevestigd in een andere lidstaat dan de lidstaat van teruggaaf en aan …","e57fb6b3-b7ac-46ed-b8b3-85c549013270","circulaire-2022-c-99-betreffende-het-koninklijk-besluit-nr-56-van-10-04-2022-met-betrekking-tot-de-teruggaaf-inzake-belasting-over-de-toegevoegde-waarde-aan-belastingplichtigen-gevestigd-in-een-andere-lidstaat-dan-de-lidstaat-van-teruggaaf-en-aan",{"_10":9317,"_7":9318,"_34":35,"_13":9319},"Circulaire 2022/C/92 over de jaarlijkse indexatie van de bedragen van toepassing voor de aanslagjaren 2020, 2021 en 2022","a6052f82-33eb-4fc2-b9ac-fae013ed938a","circulaire-2022-c-92-over-de-jaarlijkse-indexatie-van-de-bedragen-van-toepassing-voor-de-aanslagjaren-2020-2021-en-2022",{"_10":9321,"_7":9322,"_34":35,"_13":9323},"Circulaire 2022/C/88 betreffende het verlaagde btw-tarief van 6 % voor de aan uitwendige borstprothesen aangepaste beha's en badpakken","5314f1d3-e484-4e98-8d4f-8c51898a0830","circulaire-2022-c-88-betreffende-het-verlaagde-btw-tarief-van-6-voor-de-aan-uitwendige-borstprothesen-aangepaste-beha-s-en-badpakken",{"_10":9325,"_7":9326,"_34":35,"_13":9327},"Circulaire 2022/C/91 over de FAQ over de 'Coup de Pouce'-leningen","b8702c99-fcca-46ec-b319-76885c57ff44","circulaire-2022-c-91-over-de-faq-over-de-coup-de-pouce-leningen",{"_10":9329,"_7":9330,"_34":35,"_13":9331},"Circulaire nr. Ci.R.14/435.728 dd. 13.12.1991","12b21ab7-62dc-40ac-8a1a-cccd7be1e818","circulaire-nr-ci-r-14-435-728-dd-13-12-1991",{"_10":9333,"_7":9334,"_34":35,"_13":9335},"Circulaire nr. Ci.RH.244/427.924 dd. 25.10.1991","edbb3bed-dd57-4d4d-a8be-2436a2f3debc","circulaire-nr-ci-rh-244-427-924-dd-25-10-1991",{"_10":9337,"_7":9338,"_34":35,"_13":9339},"Circulaire nr. Ci.RH.241/431.926 dd. 27.09.1991","3fd4be4d-205f-4fba-a05d-18a29fd1df1a","circulaire-nr-ci-rh-241-431-926-dd-27-09-1991",{"_10":9341,"_7":9342,"_34":35,"_13":9343},"Circulaire nr. Ci.D.19/416.334 dd. 04.12.1991","3cfb0577-bdbf-4e5a-9fcd-562328e28748","circulaire-nr-ci-d-19-416-334-dd-04-12-1991",{"_10":9345,"_7":9346,"_34":35,"_13":9347},"Circulaire nr. Ci.RH.241/349.099 dd. 03.12.1991","3f75a97a-37e1-41ef-989e-e5dfd6b538b2","circulaire-nr-ci-rh-241-349-099-dd-03-12-1991",{"_10":9349,"_7":9350,"_34":35,"_13":9351},"Circulaire 2017/C/90 betreffende het nemen van een beschikking naar aanleiding van een aanvraag (Opgeheven)","33870299-1da9-46ab-9d6e-4e38d8406681","circulaire-2017-c-90-betreffende-het-nemen-van-een-beschikking-naar-aanleiding-van-een-aanvraag-opgeheven",{"_10":9353,"_7":9354,"_34":35,"_13":9355},"Circulaire 2019/C/116 met bespreking van het Waals decreet van 26 april 2018, het besluit van de Waalse Regering van 20 december 2018 en het ministerieel besluit van 21 december 2018 wat betreft de successierechten","fcc041f0-76b7-4790-a396-069242c3cd1e","circulaire-2019-c-116-met-bespreking-van-het-waals-decreet-van-26-april-2018-het-besluit-van-de-waalse-regering-van-20-december-2018-en-het-ministerieel-besluit-van-21-december-2018-wat-betreft-de-successierechten",{"_10":9357,"_7":9358,"_34":35,"_13":9359},"Circulaire 2019/C/98 betreffende het koninklijk besluit van 22 juli 2019 en het ministerieel besluit van 23 juli 2019 betreffende de lijsten 201 (art. 96 en 97 W.Succ.; art. 3.13.1.3.7. VCF","6bbca0de-dff7-4388-b287-a7fb41a33526","circulaire-2019-c-98-betreffende-het-koninklijk-besluit-van-22-juli-2019-en-het-ministerieel-besluit-van-23-juli-2019-betreffende-de-lijsten-201-art-96-en-97-w-succ-art-3-13-1-3-7-vcf",{"_10":9361,"_7":9362,"_34":35,"_13":9363},"Circulaire 2019/C/96 betreffende de Brusselse ordonnantie van 25.04.2019 inzake successie- en registratierechten","b04c4df5-de9b-47b1-900c-41351d887895","circulaire-2019-c-96-betreffende-de-brusselse-ordonnantie-van-25-04-2019-inzake-successie-en-registratierechten",{"_10":9365,"_7":9366,"_34":35,"_13":9367},"Circulaire 2019/C/91 betreffende de ordonnantie van 21 februari 2019 inzake successierechten","94769792-5a68-4157-b94a-f1bcb597a770","circulaire-2019-c-91-betreffende-de-ordonnantie-van-21-februari-2019-inzake-successierechten",{"_10":9369,"_7":9370,"_34":35,"_13":9371},"Circulaire 2019/C/52 betreffende het registratierecht op aanvullende zekerheden, met commentaar op artikel 82 van de wet van 11 februari 2019","bfccd430-2810-442e-8d02-a2c694183dea","circulaire-2019-c-52-betreffende-het-registratierecht-op-aanvullende-zekerheden-met-commentaar-op-artikel-82-van-de-wet-van-11-februari-2019",{"_10":9373,"_7":9374,"_34":35,"_13":9375},"Erratum aan de circulaire 2018/C/65 van 25.05.2018 betreffende de taks op de effectenrekeningen","7d0aadf8-6723-4ffb-96b0-a439a60525f2","erratum-aan-de-circulaire-2018-c-65-van-25-05-2018-betreffende-de-taks-op-de-effectenrekeningen",{"_10":9377,"_7":9378,"_34":35,"_13":9379},"Circulaire 2019/C/10 over de bijkomende vermindering voor pensioenen en vervangingsinkomsten – bijgewerkte maximumbedragen aanslagjaar 2019","6a76cf9a-7958-4942-9562-40f0907c51f4","circulaire-2019-c-10-over-de-bijkomende-vermindering-voor-pensioenen-en-vervangingsinkomsten-bijgewerkte-maximumbedragen-aanslagjaar-2019",{"_10":9381,"_7":9382,"_34":35,"_13":9383},"Circulaire 2018/C/88 over de bezoldigingen betaald door internationale tribunalen","971e6654-773b-417d-81ee-3e882720de6f","circulaire-2018-c-88-over-de-bezoldigingen-betaald-door-internationale-tribunalen",{"_10":9385,"_7":9386,"_34":35,"_13":9387},"Circulaire 2018/C/94 betreffende het vrijstellingsmechanisme in de internationale belastingverdragen","f4d443c4-d575-4c26-a57d-7bb161cb5463","circulaire-2018-c-94-betreffende-het-vrijstellingsmechanisme-in-de-internationale-belastingverdragen",{"_10":9389,"_7":9390,"_34":35,"_13":9391},"Circulaire 2018/C/87 betreffende motorvoertuigen voor verzamelingen van historisch of etnografisch belang","0c832b95-2ba4-4687-ad60-f15a2e8607ff","circulaire-2018-c-87-betreffende-motorvoertuigen-voor-verzamelingen-van-historisch-of-etnografisch-belang",{"_10":9393,"_7":9394,"_34":35,"_13":9395},"Circulaire 2018/C/84 over de Btw-vrijstelling inzake sport","861c4158-7111-4788-8eb4-51a56f921c01","circulaire-2018-c-84-over-de-btw-vrijstelling-inzake-sport",{"_10":9397,"_7":9398,"_34":35,"_13":9399},"Circulaire 2018/C/82 over de giften aan als bij stichting opgerichte entiteiten, die afhangen van de erkende universitaire ziekenhuizen of gelijkwaardige instellingen","fb20a4ef-ac70-4329-99e5-393a987bbf5d","circulaire-2018-c-82-over-de-giften-aan-als-bij-stichting-opgerichte-entiteiten-die-afhangen-van-de-erkende-universitaire-ziekenhuizen-of-gelijkwaardige-instellingen",{"_10":9401,"_7":9402,"_34":35,"_13":9403},"Circulaire 2018/C/43 met betrekking tot de fiscale aftrekbaarheid van vooruitbetaalde kosten","d5666b11-1cdf-40a9-9e7d-aed5056b5541","circulaire-2018-c-43-met-betrekking-tot-de-fiscale-aftrekbaarheid-van-vooruitbetaalde-kosten",{"_10":9405,"_7":9406,"_34":35,"_13":9407},"Circulaire 2018/C/35 betreffende de wijziging van verscheidene bepalingen betreffende de zakelijke zekerheden op roerende goederen (Pandwet)","5da4cf07-3d9e-4fed-94de-26ad2c6da117","circulaire-2018-c-35-betreffende-de-wijziging-van-verscheidene-bepalingen-betreffende-de-zakelijke-zekerheden-op-roerende-goederen-pandwet",{"_10":9409,"_7":9410,"_34":35,"_13":9411},"Circulaire 2025/C/32 over 'oudere' werklozen en het bewijs van aangepaste beschikbaarheid","832c8ce9-237c-4f87-97db-3b97ab795cc1","circulaire-2025-c-32-over-oudere-werklozen-en-het-bewijs-van-aangepaste-beschikbaarheid",{"_10":9413,"_7":9414,"_34":35,"_13":9415},"Circulaire nr. Ci.RH.243/464.916 van 09.10.1995","358c77da-90af-4d21-933d-21feb3578959","circulaire-nr-ci-rh-243-464-916-van-09-10-1995",{"_10":9417,"_7":9418,"_34":35,"_13":9419},"Circulaire 2025/C/4 over het belastingstelsel van de vergoedingen voor vrijwilligerswerk","18c75798-54ba-4afa-bf90-7c02eeda7951","circulaire-2025-c-4-over-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk",{"_10":9421,"_7":9422,"_34":35,"_13":9423},"Circulaire nr. Ci.RH.862/430.650 dd. 07.11.1996","062e6ce1-e0e0-43e9-83dd-844d386c58dd","circulaire-nr-ci-rh-862-430-650-dd-07-11-1996",{"_10":9425,"_7":9426,"_34":35,"_13":9427},"Circulaire nr. Ci.R.9F/472.898 dd. 16.09.1996","d03cf399-c31c-4ff1-ab37-772fcb61ce61","circulaire-nr-ci-r-9f-472-898-dd-16-09-1996",{"_10":9429,"_7":9430,"_34":35,"_13":9431},"Circulaire nr. Ci.RH.82/486.522 dd. 16.07.1996","19c1d960-6b85-4128-93df-a2855f4fff05","circulaire-nr-ci-rh-82-486-522-dd-16-07-1996",{"_10":9433,"_7":9434,"_34":35,"_13":9435},"Aanschrijving nr. 7 dd. 02.09.1996","a803d868-313b-4796-a210-59d16088f72a","aanschrijving-nr-7-dd-02-09-1996",{"_10":9437,"_7":9438,"_34":35,"_13":9439},"Circulaire nr. Ci.RH.243/474.372 dd. 06.08.1996","1bb38275-5192-4157-8a1b-38e49ac8acef","circulaire-nr-ci-rh-243-474-372-dd-06-08-1996",{"_10":9441,"_7":9442,"_34":35,"_13":9443},"Aanschrijving nr. 8/1996 d.d. 18.09.1996","635e423a-f093-4450-a33c-a26d7e592ddd","aanschrijving-nr-8-1996-d-d-18-09-1996",{"_10":9445,"_7":9446,"_34":35,"_13":9447},"Circulaire nr. Ci.RH.241/463.482 dd. 12.08.1996","e5cf450f-d123-4ff0-ab9c-95b868e86efe","circulaire-nr-ci-rh-241-463-482-dd-12-08-1996",{"_10":9449,"_7":9450,"_34":35,"_13":9451},"Circulaire 2025/C/2 betreffende het verlaagd btw-tarief voor afbraak en heropbouw van woningen in het hele Belgische grondgebied, verlenging overgangsmaatregelen","6c9cbdbe-fc05-4ad7-84d3-dcb7d255e57e","circulaire-2025-c-2-betreffende-het-verlaagd-btw-tarief-voor-afbraak-en-heropbouw-van-woningen-in-het-hele-belgische-grondgebied-verlenging-overgangsmaatregelen",{"_10":9453,"_7":9454,"_34":35,"_13":9455},"Circulaire 2024/C/70 betreffende de taks op de beursverrichtingen","09a26dc1-7492-4a1d-abae-b6c2d80fe0ac","circulaire-2024-c-70-betreffende-de-taks-op-de-beursverrichtingen",{"_10":9457,"_7":9458,"_34":35,"_13":9459},"Circulaire nr. Ci.RH.421/481.086 dd. 08.07.1996","218ee8f7-fe46-4537-8825-68c8eb8d1983","circulaire-nr-ci-rh-421-481-086-dd-08-07-1996",{"_10":9461,"_7":9462,"_34":35,"_13":9463},"Circulaire nr. Ci.RH.244/472.225 dd. 12.03.1996","6a52244a-b9e0-47e6-af2d-3adfd54a177c","circulaire-nr-ci-rh-244-472-225-dd-12-03-1996",{"_10":9465,"_7":9466,"_34":35,"_13":9467},"Circulaire nr. Ci.D.19/444.905 dd. 29.08.1995 (25ste afl.)","2190f998-274f-40d7-ae61-826e046fdf0e","circulaire-nr-ci-d-19-444-905-dd-29-08-1995-25ste-afl",{"_10":9469,"_7":9470,"_34":35,"_13":9471},"14.07.1995 - Omzendbrief D.I. 534.1 - D.D. 27.022 (opgeheven)","e75d81fb-6ecb-46ca-83e9-5942591841cb","14-07-1995-omzendbrief-d-i-534-1-d-d-27-022-opgeheven",{"_10":9473,"_7":9474,"_34":35,"_13":9475},"Circulaire nr. Ci.RH.243/464.688 dd. 27.06.1995","127f7323-eb96-4b86-90ed-152b9de1e58b","circulaire-nr-ci-rh-243-464-688-dd-27-06-1995",{"_10":9477,"_7":9478,"_34":35,"_13":9479},"Circulaire nr. Ci.RH.241/481.085 dd. 27.02.1996","c1afb42a-9104-4648-a3c2-f5c2b10544b0","circulaire-nr-ci-rh-241-481-085-dd-27-02-1996",{"_10":9481,"_7":9482,"_34":35,"_13":9483},"Circulaire nr. 14/1995 d.d. 15.12.1995","bcd29171-55b7-4b20-99e9-6a0f026beb80","circulaire-nr-14-1995-d-d-15-12-1995",{"_10":9485,"_7":9486,"_34":35,"_13":9487},"Circulaire nr. Ci.R.14/301.697 dd. 15.01.1996","0ace9df2-4b1d-489b-a1eb-d3ca9b1ab7c2","circulaire-nr-ci-r-14-301-697-dd-15-01-1996",{"_10":9489,"_7":9490,"_34":35,"_13":9491},"Circulaire nr. Ci.RH.244/479.739 van 20.02.1996","0464dd85-3831-480a-b2a9-61d4ba1bb839","circulaire-nr-ci-rh-244-479-739-van-20-02-1996",{"_10":9493,"_7":9494,"_34":35,"_13":9495},"Circulaire nr. Ci.RH.243/469.827 dd. 12.03.1996","9bb72f5b-0bc3-4229-a103-69395dfb7bc6","circulaire-nr-ci-rh-243-469-827-dd-12-03-1996",{"_10":9497,"_7":9498,"_34":35,"_13":9499},"Circulaire nr. Ci.RH.244/474.462 dd. 12.02.1996","a5010ac5-1faa-4314-8b3f-a848600ec18a","circulaire-nr-ci-rh-244-474-462-dd-12-02-1996",{"_10":9501,"_7":9502,"_34":35,"_13":9503},"Circulaire nr. Ci.RH.222/479.489 dd. 22.01.1996","1884cfb5-083f-456d-a9a8-2fa4571a14bb","circulaire-nr-ci-rh-222-479-489-dd-22-01-1996",{"_10":9505,"_7":9506,"_34":35,"_13":9507},"Circulaire nr. Ci.RH.244/426.767 dd. 21.12.1995","51417b32-6060-450e-aa45-3751faeb2122","circulaire-nr-ci-rh-244-426-767-dd-21-12-1995",{"_10":9509,"_7":9510,"_34":35,"_13":9511},"Circulaire nr. Ci.RH.624/460.080 d.d. 31.08.1995","65d3a93d-043c-43be-8880-b1ea18c33574","circulaire-nr-ci-rh-624-460-080-d-d-31-08-1995",{"_10":9513,"_7":9514,"_34":35,"_13":9515},"Circulaire nr. Ci.P.15/1/468.950 van 18.08.1995","5c90b6f7-3211-471d-aaf8-9d93c0149cca","circulaire-nr-ci-p-15-1-468-950-van-18-08-1995",{"_10":9517,"_7":9518,"_34":35,"_13":9519},"Circulaire nr. Ci.RH.332/466.491 dd. 19.07.1995","914311cd-47c3-4e55-b0e4-e8f7bf981dac","circulaire-nr-ci-rh-332-466-491-dd-19-07-1995",{"_10":9521,"_7":9522,"_34":35,"_13":9523},"Circulaire nr. Cp.221.4/A/450.567 dd. 17.08.1995","f66b4e41-a9fd-4efa-970f-c4faf5ffc4e5","circulaire-nr-cp-221-4-a-450-567-dd-17-08-1995",{"_10":9525,"_7":9526,"_34":35,"_13":9527},"Circulaire nr. Ci.RH.241/467.450 dd. 21.06.1995","bae538d0-0aac-436a-8ed2-b1ec920f640b","circulaire-nr-ci-rh-241-467-450-dd-21-06-1995",{"_10":9529,"_7":9530,"_34":35,"_13":9531},"Aanschrijving nr. 9 dd. 13.06.1995","dfeef5fe-fc0b-41a3-af37-3d68dbe6d6a4","aanschrijving-nr-9-dd-13-06-1995",{"_10":9533,"_7":9534,"_34":35,"_13":9535},"Circulaire nr. Ci.RH.332/458.660 van 11.10.1996","90fc73e3-4175-4036-98a5-aa3242466140","circulaire-nr-ci-rh-332-458-660-van-11-10-1996",{"_10":9537,"_7":9538,"_34":35,"_13":9539},"Circulaire nr. Ci.RH.332/473.389 dd. 25.08.1995","a591dc9d-7fdf-4ef2-93bb-4d546369cabd","circulaire-nr-ci-rh-332-473-389-dd-25-08-1995",{"_10":9541,"_7":9542,"_34":35,"_13":9543},"Circulaire nr. Ci.RH.252/466.487 van 01.06.1995","fd680fe7-7989-47e1-9446-4ce8e9913661","circulaire-nr-ci-rh-252-466-487-van-01-06-1995",{"_10":9545,"_7":9546,"_34":35,"_13":9547},"Circulaire nr. Ci.RH.624/450.416 van 11.09.1995","56d907df-f71a-4f3e-8b31-9f7b3d25d20a","circulaire-nr-ci-rh-624-450-416-van-11-09-1995",{"_10":9549,"_7":9550,"_34":35,"_13":9551},"Circulaire nr. Ci.RH.232/466.484 van 01.06.1995","5a003d6b-04a5-403a-9a77-7977b8d00153","circulaire-nr-ci-rh-232-466-484-van-01-06-1995",{"_10":9553,"_7":9554,"_34":35,"_13":9555},"Circulaire nr. Ci.RH.331/461.833 van 19.10.1995","985d174b-a4c0-4005-891d-cf067621d818","circulaire-nr-ci-rh-331-461-833-van-19-10-1995",{"_10":9557,"_7":9558,"_34":35,"_13":9559},"Circulaire nr. Ci.R.10/472.396 dd. 29.05.1995","d4619843-f846-498b-9590-5e0203a90025","circulaire-nr-ci-r-10-472-396-dd-29-05-1995",{"_10":9561,"_7":9562,"_34":35,"_13":9563},"Circulaire nr. Ci.RH.222/468.310 dd. 10.05.1995","51bda039-88c9-48a5-83b2-d75733c81891","circulaire-nr-ci-rh-222-468-310-dd-10-05-1995",{"_10":9565,"_7":9566,"_34":35,"_13":9567},"Circulaire nr. Ci.R.10/472.396 dd. 27.06.1995","0614b6a5-e7a0-4375-a960-2e82e0444d4b","circulaire-nr-ci-r-10-472-396-dd-27-06-1995",{"_10":9569,"_7":9570,"_34":35,"_13":9571},"Circulaire nr. Ci.RH.421/471.648 dd. 30.05.1995","64619ce3-971e-4319-a488-ef27619aca5f","circulaire-nr-ci-rh-421-471-648-dd-30-05-1995",{"_10":9573,"_7":9574,"_34":35,"_13":9575},"Circulaire nr. Ci.RH.81/466.495 van 31.03.1995","779710cb-b1d6-4df5-9425-29a7f1dc633d","circulaire-nr-ci-rh-81-466-495-van-31-03-1995",{"_10":9577,"_7":9578,"_34":35,"_13":9579},"Circulaire nr. Ci.RH.421/457.115 van 05.05.1995","7898d9e8-2d4d-4dd9-ba09-3ddb3e4e2908","circulaire-nr-ci-rh-421-457-115-van-05-05-1995",{"_10":9581,"_7":9582,"_34":35,"_13":9583},"Circulaire nr. Ci.RH.331/467.990 dd. 28.03.1995","13965e50-5afa-408b-a091-dbc42c144b89","circulaire-nr-ci-rh-331-467-990-dd-28-03-1995",{"_10":9585,"_7":9586,"_34":35,"_13":9587},"Circulaire nr. Ci.RH.243/464.688 dd. 26.04.1995","e64df0ae-dc5a-43b4-a019-f8824ddf8aa1","circulaire-nr-ci-rh-243-464-688-dd-26-04-1995",{"_10":9589,"_7":9590,"_34":35,"_13":9591},"Circulaire nr. Ci.R.14/464.892 dd. 08.03.1995","2045bf4d-b0eb-4d95-8994-fc086a3e7e1c","circulaire-nr-ci-r-14-464-892-dd-08-03-1995",{"_10":9593,"_7":9594,"_34":35,"_13":9595},"Circulaire nr. Ci.RH.241/467.243 dd. 27.12.1994","e6a99d54-7c96-4fb5-ad58-275f48a37cc8","circulaire-nr-ci-rh-241-467-243-dd-27-12-1994",{"_10":9597,"_7":9598,"_34":35,"_13":9599},"Aanschrijving nr. 4 dd. 22.02.1995","84b606ed-3272-4853-8417-7bfbeadd0940","aanschrijving-nr-4-dd-22-02-1995",{"_10":9601,"_7":9602,"_34":35,"_13":9603},"Circulaire nr. Ci.RH.222/457.501 van 23.03.1995","74688f39-dfa0-4964-8237-b34b2988815b","circulaire-nr-ci-rh-222-457-501-van-23-03-1995",{"_10":9605,"_7":9606,"_34":35,"_13":9607},"Circulaire nr. Ci.RH.26/466.662 dd. 16.02.1995","0b0b7747-0a72-47c1-8792-2634c3172e07","circulaire-nr-ci-rh-26-466-662-dd-16-02-1995",{"_10":9609,"_7":9610,"_34":35,"_13":9611},"01.01.1995 - Omzendbrief D.I. 500.7 - D.L. 1/4415","b30cbdfc-6972-49c3-8c37-b398f5783e9b","01-01-1995-omzendbrief-d-i-500-7-d-l-1-4415",{"_10":9613,"_7":9614,"_34":35,"_13":9615},"Circulaire nr. Ci.R9.JOEG/357.227 dd. 17.01.1995","cf0fd3d4-9a52-437c-973e-a91ab10959a7","circulaire-nr-ci-r9-joeg-357-227-dd-17-01-1995",{"_10":9617,"_7":9618,"_34":35,"_13":9619},"Circulaire nr. Ci.RH.243/349.099 dd. 10.01.1995","e4e7044e-9bcc-4450-98ee-f43d31fddc6a","circulaire-nr-ci-rh-243-349-099-dd-10-01-1995",{"_10":9621,"_7":9622,"_34":35,"_13":9623},"Circulaire nr. Ci.RH.241/442.359 dd. 15.03.1995","371185ec-2564-458f-a008-1c8b3dea9f72","circulaire-nr-ci-rh-241-442-359-dd-15-03-1995",{"_10":9625,"_7":9626,"_34":35,"_13":9627},"Circulaire nr. Ci.RH.243/359.350 dd. 09.02.1995","74cdf95f-8a1c-4bc6-a6a6-ddcb6f36bfc2","circulaire-nr-ci-rh-243-359-350-dd-09-02-1995",{"_10":9629,"_7":9630,"_34":35,"_13":9631},"02.02.1995 - Omzendbrief D.I. 860 - D.C. 59.800","7c854a52-b8ae-4980-a0a7-83114179ad74","02-02-1995-omzendbrief-d-i-860-d-c-59-800",{"_10":9633,"_7":9634,"_34":35,"_13":9635},"Circulaire 2024/C/58 over het begrip 'effectief actief' – aanvulling gelijkgestelde periodes van activiteit","717d991b-3f5c-4c15-95b7-488ff6a8e56d","circulaire-2024-c-58-over-het-begrip-effectief-actief-aanvulling-gelijkgestelde-periodes-van-activiteit",{"_10":9637,"_7":9638,"_34":35,"_13":9639},"Circulaire nr. Ci.R.14/301.697 dd. 27.01.1995","13e3178c-6cf4-4f79-a40d-f6cb53770515","circulaire-nr-ci-r-14-301-697-dd-27-01-1995",{"_10":9641,"_7":9642,"_34":35,"_13":9643},"Circulaire nr. Ci.RH.244/426.767 dd. 17.01.1995","62a79d15-a224-44fd-9a7b-86a5c8a8e89d","circulaire-nr-ci-rh-244-426-767-dd-17-01-1995",{"_10":9645,"_7":9646,"_34":35,"_13":9647},"Aanschrijving nr. 3 dd. 01.02.1995","ea2025c4-2a59-46df-aa95-75834684415c","aanschrijving-nr-3-dd-01-02-1995",{"_10":9649,"_7":9650,"_34":35,"_13":9651},"Circulaire nr. Ci.RH.421/466.455 dd. 30.01.1995","b3ee7cfe-bcaf-436a-862e-d6dc09025175","circulaire-nr-ci-rh-421-466-455-dd-30-01-1995",{"_10":9653,"_7":9654,"_34":35,"_13":9655},"12.12.1994 - Omzendbrief D.I. 521.103 - D.L. 1/23.200","1c034e40-d90a-46b5-91d0-34263678c903","12-12-1994-omzendbrief-d-i-521-103-d-l-1-23-200",{"_10":2694,"_7":9657,"_34":35,"_13":2696},"319f8ea5-bbc1-4ee5-b20a-4d4704c9dc77",{"_10":9659,"_7":9660,"_34":35,"_13":9661},"Circulaire nr. Ci.RH.26/362.190 dd. 28.04.1986","ff0b0fb8-759e-4b6c-b4a3-df3b0447dc17","circulaire-nr-ci-rh-26-362-190-dd-28-04-1986",{"_10":9663,"_7":9664,"_34":35,"_13":9665},"Circulaire nr. Cp.221.4/A/435.970 dd. 15.12.1994","43605fc8-ec4a-479f-a478-79a727bc1d3a","circulaire-nr-cp-221-4-a-435-970-dd-15-12-1994",{"_10":9667,"_7":9668,"_34":35,"_13":9669},"Circulaire nr. Ci.RH.243/366.815 dd. 23.04.1986","53174ae2-adea-4c94-a6ea-421609f1bdc7","circulaire-nr-ci-rh-243-366-815-dd-23-04-1986",{"_10":9671,"_7":9672,"_34":35,"_13":9673},"Circulaire nr. Ci.RH.81/434.508 dd. 21.12.1994","424e571d-b8bc-4034-99f0-13dbd027f254","circulaire-nr-ci-rh-81-434-508-dd-21-12-1994",{"_10":9675,"_7":9676,"_34":35,"_13":9677},"Circulaire nr. Ci.RH.421/357.067 dd. 18.04.1986","4a051643-5f19-4312-b1cb-16f2e4f8c2fc","circulaire-nr-ci-rh-421-357-067-dd-18-04-1986",{"_10":9679,"_7":9680,"_34":35,"_13":9681},"Circulaire nr. Ci.RH.244/357.880 dd. 05.11.1984","02d4d4d7-21f3-4bd7-b8ed-220ce6bc7803","circulaire-nr-ci-rh-244-357-880-dd-05-11-1984",{"_10":9683,"_7":9684,"_34":35,"_13":9685},"Circulaire nr. Ci.RH.221/363.335 dd. 30.08.1985","b3ae7fb8-26da-47d4-97d3-e777e3464b8c","circulaire-nr-ci-rh-221-363-335-dd-30-08-1985",{"_10":9687,"_7":9688,"_34":35,"_13":9689},"Aanschrijving nr. 1 dd. 14.02.1986","bb2a3f7c-1195-4da9-badb-1cc51ce47add","aanschrijving-nr-1-dd-14-02-1986",{"_10":9691,"_7":9692,"_34":35,"_13":9693},"Circulaire nr. Ci.RH.82/365.555 dd. 14.02.1986","21e77e3e-3844-40a9-b6e1-23817e30b018","circulaire-nr-ci-rh-82-365-555-dd-14-02-1986",{"_10":9695,"_7":9696,"_34":35,"_13":9697},"Circulaire nr. Ci.RH.244/357.880 dd. 10.12.1985","6cc496a3-0ffe-4828-a96a-d804b152711b","circulaire-nr-ci-rh-244-357-880-dd-10-12-1985",{"_10":9699,"_7":9700,"_34":35,"_13":9701},"Circulaire nr. Ci.RH.714/367.324 dd. 03.09.1985","7c530ee8-df77-48f3-9931-d4d3f0e14057","circulaire-nr-ci-rh-714-367-324-dd-03-09-1985",{"_10":9703,"_7":9704,"_34":35,"_13":9705},"Circulaire nr. Ci.RH.241/450.348 van 06.02.1995","02994710-7e65-42b1-861d-710e460560b0","circulaire-nr-ci-rh-241-450-348-van-06-02-1995",{"_10":9707,"_7":9708,"_34":35,"_13":9709},"Circulaire nr. Ci.P.11/339.849 dd. 06.12.1985","96c0a5c1-5367-478e-adac-4ec7dca6b665","circulaire-nr-ci-p-11-339-849-dd-06-12-1985",{"_10":9711,"_7":9712,"_34":35,"_13":9713},"Circulaire nr. Ci.RH.243/361.203 dd. 28.06.1985","b9243c48-a4b3-4fc8-8997-6d335fb72cdd","circulaire-nr-ci-rh-243-361-203-dd-28-06-1985",{"_10":9715,"_7":9716,"_34":35,"_13":9717},"Hongarije - Circulaire Ci.R.H/315.486 d.d. 13.09.1984","5693baca-c74e-4b59-8489-a18588b46288","hongarije-circulaire-ci-r-h-315-486-d-d-13-09-1984",{"_10":9719,"_7":9720,"_34":35,"_13":9721},"Circulaire nr. Ci.RH.26/340.227 dd. 18.10.1984","27b50b78-3b8d-4283-96f5-7fe2cb6770b2","circulaire-nr-ci-rh-26-340-227-dd-18-10-1984",{"_10":9723,"_7":9724,"_34":35,"_13":9725},"Pakistan - Circulaire Ci.R.9 Pak/357.139 d.d. 20.03.1985","c9b074f1-e1f6-4c6f-9ad0-254dd07cd5e6","pakistan-circulaire-ci-r-9-pak-357-139-d-d-20-03-1985",{"_10":9727,"_7":9728,"_34":35,"_13":9729},"Circulaire nr. Ci.RH.233/350.729 dd. 15.03.1984","749012f1-63cc-47e3-bfd1-8159c5b63b5f","circulaire-nr-ci-rh-233-350-729-dd-15-03-1984",{"_10":9731,"_7":9732,"_34":35,"_13":9733},"Circulaire nr. Ci.RH.243/361.327 dd. 09.07.1985","d0382757-93b2-44bf-8ac2-f2ac9ae8f62a","circulaire-nr-ci-rh-243-361-327-dd-09-07-1985",{"_10":9735,"_7":9736,"_34":35,"_13":9737},"Aanschrijving nr. 13 dd. 05.08.1983","fde1f476-2f57-4afe-a8c4-0c10b4677562","aanschrijving-nr-13-dd-05-08-1983",{"_10":9739,"_7":9740,"_34":35,"_13":9741},"Aanschrijving nr. 13 dd. 15.10.1984","d8a749f7-f69d-4589-a3b3-c1ed62647561","aanschrijving-nr-13-dd-15-10-1984",{"_10":9743,"_7":9744,"_34":35,"_13":9745},"Circulaire nr. Ci.RH.243/339.334 dd. 29.04.1983","0bce5580-a12a-40f1-a85b-289e50df16ed","circulaire-nr-ci-rh-243-339-334-dd-29-04-1983",{"_10":9747,"_7":9748,"_34":35,"_13":9749},"Circulaire nr. Ci.RH.241/335.230 dd. 05.04.1983","d90d48ab-6382-4110-83dd-84c12202a167","circulaire-nr-ci-rh-241-335-230-dd-05-04-1983",{"_10":9751,"_7":9752,"_34":35,"_13":9753},"Circulaire nr. Ci.RH.243/321.132 dd. 27.08.1982","1c428553-5c25-4bc0-b531-34941caf1c4e","circulaire-nr-ci-rh-243-321-132-dd-27-08-1982",{"_10":9755,"_7":9756,"_34":35,"_13":9757},"Aanschrijving nr. 2 dd. 08.02.1983","000446cd-9072-42f6-bf10-4eebee5f0e3d","aanschrijving-nr-2-dd-08-02-1983",{"_10":9759,"_7":9760,"_34":35,"_13":9761},"Aanschrijving nr. 3 dd. 02.02.1984","e8cdf899-6e66-42f0-9c40-4a1ebec7f946","aanschrijving-nr-3-dd-02-02-1984",{"_10":9763,"_7":9764,"_34":35,"_13":9765},"Circulaire Ci.R9.Aus/330.472 dd. 10.08.1984","19f0df15-4996-49c9-b95f-4f1b9d3b1080","circulaire-ci-r9-aus-330-472-dd-10-08-1984",{"_10":9767,"_7":9768,"_34":35,"_13":9769},"Circulaire nr. Ci.RH.244/347.989 dd. 14.12.1983","25fa3794-ca3c-4e88-8ab7-e6c06234f836","circulaire-nr-ci-rh-244-347-989-dd-14-12-1983",{"_10":9771,"_7":9772,"_34":35,"_13":9773},"Circulaire nr. Ci.RH.241/345.810 dd. 29.12.1983","8d45089a-c40a-4651-92eb-7e5a37d74409","circulaire-nr-ci-rh-241-345-810-dd-29-12-1983",{"_10":9775,"_7":9776,"_34":35,"_13":9777},"Circulaire nr. Ci.RH. 243/336.365 d.d. 07.03.1984","a29fafd5-e914-4cc7-b3c6-307a6f9687ee","circulaire-nr-ci-rh-243-336-365-d-d-07-03-1984",{"_10":9779,"_7":9780,"_34":35,"_13":9781},"Circulaire nr. Ci.RH.241/307.085 dd. 15.04.1981","27c35895-9829-4bcb-8951-c0e59cfb135d","circulaire-nr-ci-rh-241-307-085-dd-15-04-1981",{"_10":9783,"_7":9784,"_34":35,"_13":9785},"Aanschrijving nr. 4 dd. 14.02.1979","f5be89bc-ffac-45d3-bbbd-1d0e81968836","aanschrijving-nr-4-dd-14-02-1979",{"_10":9787,"_7":9788,"_34":35,"_13":9789},"Circulaire nr. IR/II-2/77.373 (AINV 6/2005) dd. 29.11.2005","b46ab7eb-f5db-40b0-9cfa-5129370e4f83","circulaire-nr-ir-ii-2-77-373-ainv-6-2005-dd-29-11-2005",{"_10":9791,"_7":9792,"_34":35,"_13":9793},"02.02.2007 - Omzendbrief D.I. 804.9 - D.C. 226.883","a2c67285-babc-4323-9aa3-cf821cf7c774","02-02-2007-omzendbrief-d-i-804-9-d-c-226-883",{"_10":9795,"_7":9796,"_34":35,"_13":9797},"Circulaire nr. Ci.RH.624/305.525 dd. 03.07.1979","c5f1aa07-8895-4fa7-8849-eaecb4a58652","circulaire-nr-ci-rh-624-305-525-dd-03-07-1979",{"_10":9799,"_7":9800,"_34":35,"_13":9801},"Circulaire nr. Ci.RH.624/302.443 dd. 07.05.1979","19dc364a-0dfa-48e2-a76e-fb728c6f9131","circulaire-nr-ci-rh-624-302-443-dd-07-05-1979",{"_10":9803,"_7":9804,"_34":35,"_13":9805},"Tunesië - Circulaire Ci.R.9. Tun/285.449 dd. 03.08.1979","da5c9e6b-b7ed-4c26-8ca0-1b74fe1acb0e","tunesie-circulaire-ci-r-9-tun-285-449-dd-03-08-1979",{"_10":9807,"_7":9808,"_34":35,"_13":9809},"Canada - Circulaire Ci.R.9 CDN/285.960 d.d. 20.02.1979","270c1458-7e91-4e5c-90c2-7da2b499b621","canada-circulaire-ci-r-9-cdn-285-960-d-d-20-02-1979",{"_10":9811,"_7":9812,"_34":35,"_13":9813},"Aanschrijving nr. 2 dd. 05.12.1978","dc0987d4-82f4-47ed-817d-2bed877c9af2","aanschrijving-nr-2-dd-05-12-1978",{"_10":9815,"_7":9816,"_34":35,"_13":9817},"Circulaire nr. Ci.RH.421/461.318 dd. 19.01.1995","6fadf41a-f5dd-43e7-8f47-89c70c0e43a5","circulaire-nr-ci-rh-421-461-318-dd-19-01-1995",{"_10":9819,"_7":9820,"_34":35,"_13":9821},"Circulaire nr. 14/2006 d.d. 26.06.2006","5fcb78ed-c287-43d7-93ff-9ecd3c9ee9f2","circulaire-nr-14-2006-d-d-26-06-2006",{"_10":2694,"_7":9823,"_34":35,"_13":2696},"7b40d95c-3efc-4553-b605-df9a340c5583",{"_10":9825,"_7":9826,"_34":35,"_13":9827},"Aanschrijving nr. 10 dd. 19.03.1979","467756e4-a933-4605-bbbb-51138655477f","aanschrijving-nr-10-dd-19-03-1979",{"_10":9829,"_7":9830,"_34":35,"_13":9831},"Marokko - Circulaire Ci.R.9 Ma/304.307 dd. 23.01.1979","b2f38933-5b60-4ab2-85d5-e4249de8dda1","marokko-circulaire-ci-r-9-ma-304-307-dd-23-01-1979",{"_10":9833,"_7":9834,"_34":35,"_13":9835},"Circulaire nr. Ci.RH.243/297.165 dd. 03.08.1978","13754976-9992-48c0-90a0-a24d376c6d6d","circulaire-nr-ci-rh-243-297-165-dd-03-08-1978",{"_10":9837,"_7":9838,"_34":35,"_13":9839},"Circulaire Ci.R9F/6e add. aan circ. 920 dd. 15.03.1978","1d3f70db-0e7f-4789-b055-f5554b820cf3","circulaire-ci-r9f-6e-add-aan-circ-920-dd-15-03-1978",{"_10":9841,"_7":9842,"_34":35,"_13":9843},"Israël - Circulaire Ci.R.9 Isr/273.489 dd. 18.10.1978","9d4afbc1-6603-4a2c-b9ba-dbde371a123c","israel-circulaire-ci-r-9-isr-273-489-dd-18-10-1978",{"_10":9845,"_7":9846,"_34":35,"_13":9847},"Aanschrijving nr. 28 dd. 15.09.1978","fadb2279-6955-4725-ab95-7224964b9b72","aanschrijving-nr-28-dd-15-09-1978",{"_10":9849,"_7":9850,"_34":35,"_13":9851},"Circulaire nr. 10/2005 (Dos. I/1/B/169.820) d.d. 28.09.2005","abfa970a-dc1e-489c-b34f-0509a45bd847","circulaire-nr-10-2005-dos-i-1-b-169-820-d-d-28-09-2005",{"_10":9853,"_7":9854,"_34":35,"_13":9855},"Circulaire nr. Ci.RH.241/569.802 (AOIF 32/2005) dd. 23.08.2005","1eb58f3b-cc4a-468c-a44c-abeb711860c7","circulaire-nr-ci-rh-241-569-802-aoif-32-2005-dd-23-08-2005",{"_10":9857,"_7":9858,"_34":35,"_13":9859},"Circulaire nr. AOIF 5/2005 (E.T.108.691) dd. 31.01.2005","f60d0570-7ce0-4213-8cf2-2d336a6ab335","circulaire-nr-aoif-5-2005-e-t-108-691-dd-31-01-2005",{"_10":3356,"_7":9861,"_34":35,"_13":3358},"59255bfc-9ee4-4e7a-bf2c-21fae1ff4cc2",{"_10":9863,"_7":9864,"_34":35,"_13":9865},"Circulaire nr. Ci.RH.331/292.961 dd. 08.08.1978","eafc5a09-0940-491c-bb29-1a68722a3f1e","circulaire-nr-ci-rh-331-292-961-dd-08-08-1978",{"_10":9867,"_7":9868,"_34":35,"_13":9869},"Aanschrijving nr. 7 dd. 16.02.1978","d1101767-c08e-4b60-9266-63327f3ffb54","aanschrijving-nr-7-dd-16-02-1978",{"_10":9871,"_7":9872,"_34":35,"_13":9873},"Aanschrijving nr. 11 dd. 14.03.1978","8c168b17-40c3-4ce6-8a91-839c390629ee","aanschrijving-nr-11-dd-14-03-1978",{"_10":9875,"_7":9876,"_34":35,"_13":9877},"Circulaire nr. Ci.RH.624/264.889 dd. 04.12.1974","270cdb17-b227-417a-a3f9-f75dd702a488","circulaire-nr-ci-rh-624-264-889-dd-04-12-1974",{"_10":9879,"_7":9880,"_34":35,"_13":9881},"Circulaire nr. Ci.RH.624/264.889 dd. 27.09.1974","284a9854-111d-4d09-9a54-f026080e6ffc","circulaire-nr-ci-rh-624-264-889-dd-27-09-1974",{"_10":9883,"_7":9884,"_34":35,"_13":9885},"Circulaire 973, addendum dd. 07.08.1974","9a183e61-375a-40b6-a56b-358e96ef514b","circulaire-973-addendum-dd-07-08-1974",{"_10":9887,"_7":9888,"_34":35,"_13":9889},"Aanschrijving nr. 3 dd. 14.01.1974","8695010e-3d38-4b2c-b843-03f03f861d93","aanschrijving-nr-3-dd-14-01-1974",{"_10":2804,"_7":9891,"_34":35,"_13":2806},"0d9c740f-b3cc-42ce-968a-7e36234b94dc",{"_10":9893,"_7":9894,"_34":35,"_13":9895},"Aanschrijving nr. 84 dd. 15.12.1970","79325800-715f-45cc-8175-09e46826c6de","aanschrijving-nr-84-dd-15-12-1970",{"_10":9897,"_7":9898,"_34":35,"_13":9899},"Aanschrijving nr. 16 dd. 28.06.1973","8dbafab6-3aed-476e-8a86-1bedb9a05412","aanschrijving-nr-16-dd-28-06-1973",{"_10":9901,"_7":9902,"_34":35,"_13":9903},"Spanje - Circulaire Circ. 969 dd 11.05.1973","855b2421-4302-453d-bbbc-fcfcf8d2be3c","spanje-circulaire-circ-969-dd-11-05-1973",{"_10":9905,"_7":9906,"_34":35,"_13":9907},"Circulaire nr. Ci.R.9 U.S.A./264.228 du 03.01.1973","e20358d3-26b3-448a-a008-826b68d95c34","circulaire-nr-ci-r-9-u-s-a-264-228-du-03-01-1973",{"_10":9909,"_7":9910,"_34":35,"_13":9911},"Aanschrijving nr. 159 dd. 26.10.1971","bb5633fb-eaf5-45ee-bb88-4601dd817b37","aanschrijving-nr-159-dd-26-10-1971",{"_10":9913,"_7":9914,"_34":35,"_13":9915},"Aanschrijving nr. 65 dd. 15.06.1972","ee5e5217-08e7-443b-bde6-54d638bfa816","aanschrijving-nr-65-dd-15-06-1972",{"_10":9917,"_7":9918,"_34":35,"_13":9919},"Aanschrijving nr. 123 dd. 05.08.1971","a66b5924-664e-4d73-aaa4-0aff183b9fc6","aanschrijving-nr-123-dd-05-08-1971",{"_10":9921,"_7":9922,"_34":35,"_13":9923},"Aanschrijving BTW nr. 94, dd. 08.06.1971","89f05d22-a843-4e70-951c-3d42af57ae46","aanschrijving-btw-nr-94-dd-08-06-1971",{"_10":9925,"_7":9926,"_34":35,"_13":9927},"Duitsland - Circulaire Circ. 954 dd. 16.01.1978","6bb81714-e109-439a-a872-3076bfa9ff2b","duitsland-circulaire-circ-954-dd-16-01-1978",{"_10":2804,"_7":9929,"_34":35,"_13":2806},"16493d63-e5b5-4df9-b4d9-0dda674e523e",{"_10":2804,"_7":9931,"_34":35,"_13":2806},"86aa914c-9424-4dd1-af18-e00cd201fb44",{"_10":9933,"_7":9934,"_34":35,"_13":9935},"Circulaire Circ. 956.- Addendum dd. 19.10.1977","f9e187c5-1949-460c-9dd4-2a6f0f12cb47","circulaire-circ-956-addendum-dd-19-10-1977",{"_10":9937,"_7":9938,"_34":35,"_13":9939},"Circulaire nr. Ci.RH.244/294.135 dd. 06.10.1977","8f294294-d5ee-4e36-8764-d6029840d3b5","circulaire-nr-ci-rh-244-294-135-dd-06-10-1977",{"_10":81,"_7":9941,"_34":35,"_13":83},"55c75aca-6336-44d9-aa59-452988731444",{"_10":2804,"_7":9943,"_34":35,"_13":2806},"28a4a0ae-1500-4c5d-98eb-9f24a26097b3",{"_10":9945,"_7":9946,"_34":35,"_13":9947},"Aanschrijving nr. 109 dd. 31.12.1970","8ef1e7aa-990a-4534-930e-68d2ff05c7fc","aanschrijving-nr-109-dd-31-12-1970",{"_10":9949,"_7":9950,"_34":35,"_13":9951},"Circulaire nr. Ci.R.9 U.S.A./255.902 dd. 29.12.1970","4afa6fac-9427-448b-ae15-53ee10e6ac28","circulaire-nr-ci-r-9-u-s-a-255-902-dd-29-12-1970",{"_10":9953,"_7":9954,"_34":35,"_13":9955},"Singapore - Circulaire Circ. 974 d.d 14.12.1973","f0ba6b25-62ce-4247-8dfc-65b6ba55d960","singapore-circulaire-circ-974-d-d-14-12-1973",{"_10":9957,"_7":9958,"_34":35,"_13":9959},"Frankrijk - Circulaire Circ. 920, 7de add. d.d. 10.05.1978","8f10cb12-4a3a-47e6-8671-989ba8f78941","frankrijk-circulaire-circ-920-7de-add-d-d-10-05-1978",{"_10":9961,"_7":9962,"_34":35,"_13":9963},"Circulaire nr. Ci.R9.F/275.262 dd. 31.10.1975","aa0025f3-bb80-43b4-84d0-3bdb43474401","circulaire-nr-ci-r9-f-275-262-dd-31-10-1975",{"_10":9965,"_7":9966,"_34":35,"_13":9967},"Aanschrijving nr. 21 dd. 24.09.1975","1709b2db-e25b-4929-a88f-c27c7f159678","aanschrijving-nr-21-dd-24-09-1975",{"_10":9969,"_7":9970,"_34":35,"_13":9971},"Aanschrijving nr. 15 dd. 02.10.1974","2cf32f7e-9fc4-49f1-a3bc-8ee941c5f0f9","aanschrijving-nr-15-dd-02-10-1974",{"_10":9973,"_7":9974,"_34":35,"_13":9975},"Circulaire nr. Ci.RH.624/264.889 dd. 13.05.1975","309e6212-8d97-47e6-b525-f37b0993b2f7","circulaire-nr-ci-rh-624-264-889-dd-13-05-1975",{"_10":9977,"_7":9978,"_34":35,"_13":9979},"Aanschrijving nr. 10 dd. 09.08.1974","953ec6ad-ec3e-4db5-a761-3b4451a0e725","aanschrijving-nr-10-dd-09-08-1974",{"_10":9981,"_7":9982,"_34":35,"_13":9983},"Circulaire 920, 5e addendum dd. 30.05.1973","ac359f66-9dc5-4f94-86a4-952bf2913f32","circulaire-920-5e-addendum-dd-30-05-1973",{"_10":9985,"_7":9986,"_34":35,"_13":9987},"Aanschrijving nr. 4 dd. 12.01.1973","ddff9e8f-d492-45a6-9f5c-64f94191b96c","aanschrijving-nr-4-dd-12-01-1973",{"_10":9989,"_7":9990,"_34":35,"_13":9991},"Aanschrijving nr. 11 dd. 19.03.1973","9d5331ed-4e00-4f31-aa63-4117d9757b54","aanschrijving-nr-11-dd-19-03-1973",{"_10":9993,"_7":9994,"_34":35,"_13":9995},"Aanschrijving nr. 119 dd. 28.12.1972","3e65b36d-8fa3-4a66-8662-9a261a045ab7","aanschrijving-nr-119-dd-28-12-1972",{"_10":9997,"_7":9998,"_34":35,"_13":9999},"Aanschrijving nr. 109 dd. 20.11.1972","ec55d11a-0130-4ad9-bf9c-2e872890d4ff","aanschrijving-nr-109-dd-20-11-1972",{"_10":10001,"_7":10002,"_34":35,"_13":10003},"Aanschrijving nr. 88 dd. 05.09.1972","cf0e0162-46c4-421c-88ce-b136c5e1760e","aanschrijving-nr-88-dd-05-09-1972",{"_10":10005,"_7":10006,"_34":35,"_13":10007},"Aanschrijving nr. 111 dd. 30.11.1972","fa246dac-3f7c-44ce-94a0-9513b88d932f","aanschrijving-nr-111-dd-30-11-1972",{"_10":10009,"_7":10010,"_34":35,"_13":10011},"Aanschrijving nr. 69 dd. 26.06.1972","716108ef-0d0d-4be4-a727-3f42ceff97a0","aanschrijving-nr-69-dd-26-06-1972",{"_10":10013,"_7":10014,"_34":35,"_13":10015},"Aanschrijving nr. 57 dd. 02.06.1972","1afe873a-b46b-4eb4-9d83-b474a731fd15","aanschrijving-nr-57-dd-02-06-1972",{"_10":10017,"_7":10018,"_34":35,"_13":10019},"Aanschrijving nr. 70 dd. 30.06.1972","7638b3fb-8bc1-4047-8b03-0ac2dc8e2d5a","aanschrijving-nr-70-dd-30-06-1972",{"_10":10021,"_7":10022,"_34":35,"_13":10023},"Aanschrijving nr. 41 dd. 17.04.1972","e34065d9-e94b-44a9-b566-eb313fb96495","aanschrijving-nr-41-dd-17-04-1972",{"_10":10025,"_7":10026,"_34":35,"_13":10027},"Aanschrijving nr. 23 dd. 18.02.1972","9b758e11-c931-4573-83cd-88fd8093a55a","aanschrijving-nr-23-dd-18-02-1972",{"_10":10029,"_7":10030,"_34":35,"_13":10031},"Aanschrijving nr. 166 dd. 25.11.1971","d7e634c0-fa9f-406e-a30d-6c21ee2bc090","aanschrijving-nr-166-dd-25-11-1971",{"_10":10033,"_7":10034,"_34":35,"_13":10035},"Aanschrijving nr. 148 dd. 05.10.1971","db99892f-0a0c-4dcd-b5bf-91bfd0953e4f","aanschrijving-nr-148-dd-05-10-1971",{"_10":10037,"_7":10038,"_34":35,"_13":10039},"Aanschrijving nr. 27 dd. 05.02.1971","fede6fa2-10a1-476b-a5ba-fe9f090004a6","aanschrijving-nr-27-dd-05-02-1971",{"_10":10041,"_7":10042,"_34":35,"_13":10043},"Aanschrijving nr. 101 dd. 29.12.1970","e3a9c95c-c7b0-499c-a7ad-f03565acfa8c","aanschrijving-nr-101-dd-29-12-1970",{"_10":10045,"_7":10046,"_34":35,"_13":10047},"Circulaire nr. Ci.R.9 USA/217.882 dd. 21.02.1963","70e8cf85-1687-4b52-adf9-0c4c9a6cca50","circulaire-nr-ci-r-9-usa-217-882-dd-21-02-1963",{"_10":10049,"_7":10050,"_34":35,"_13":10051},"Circulaire nr. Ci.RH.421/553.159 (AOIF 37/2005) dd. 20.09.2005","07ea52cc-2148-46e1-bd4b-c6df237a3421","circulaire-nr-ci-rh-421-553-159-aoif-37-2005-dd-20-09-2005",{"_10":10053,"_7":10054,"_34":35,"_13":10055},"Aanschrijving nr. 120 d.d. 30.07.1971","67fbdb35-6e2c-4b82-ad4c-3ff25d0c3707","aanschrijving-nr-120-d-d-30-07-1971",{"_10":10057,"_7":10058,"_34":35,"_13":10059},"Aanschrijving nr. 119 dd. 29.07.1971","e4e529ac-0325-4680-a84a-09bccb1331db","aanschrijving-nr-119-dd-29-07-1971",{"_10":10061,"_7":10062,"_34":35,"_13":10063},"Aanschrijving nr. 108 dd. 06.07.1971","682b07a0-86cc-4553-ba3b-14f289a40161","aanschrijving-nr-108-dd-06-07-1971",{"_10":10065,"_7":10066,"_34":35,"_13":10067},"Aanschrijving nr. 84 dd. 14.05.1971","5e4e1cbd-fdcc-42a2-938b-88a6971d8b64","aanschrijving-nr-84-dd-14-05-1971",{"_10":10069,"_7":10070,"_34":35,"_13":10071},"Aanschrijving nr. 65 dd. 27.04.1971","f84829c1-980e-495e-b8db-2e11464558e4","aanschrijving-nr-65-dd-27-04-1971",{"_10":10073,"_7":10074,"_34":35,"_13":10075},"Aanschrijving nr. 74 dd. 06.05.1971","8cf9a84f-4626-4042-ba56-02b95200e690","aanschrijving-nr-74-dd-06-05-1971",{"_10":10077,"_7":10078,"_34":35,"_13":10079},"Aanschrijving nr. 90 dd. 25.05.1971","6c6a4fe8-dca0-47af-8a4c-47150bbd2212","aanschrijving-nr-90-dd-25-05-1971",{"_10":10081,"_7":10082,"_34":35,"_13":10083},"Aanschrijving nr. 56 dd. 09.04.1971","1dff4c0d-224f-4b21-913e-f95fd2d2bd42","aanschrijving-nr-56-dd-09-04-1971",{"_10":10085,"_7":10086,"_34":35,"_13":10087},"Aanschrijving nr. 44 dd. 17.03.1971","c1e1fccc-155e-47fe-a07a-87452b889478","aanschrijving-nr-44-dd-17-03-1971",{"_10":10089,"_7":10090,"_34":35,"_13":10091},"Aanschrijving nr. 50 dd. 02.04.1971","69b7884f-0884-47c3-bf06-4056544db5a2","aanschrijving-nr-50-dd-02-04-1971",{"_10":10093,"_7":10094,"_34":35,"_13":10095},"Aanschrijving nr. 82 dd. 15.12.1970","daf03b8a-2ade-445f-9d65-2dd73b0a82b4","aanschrijving-nr-82-dd-15-12-1970",{"_10":2872,"_7":10097,"_34":35,"_13":2874},"b0f3b62b-0634-473c-afed-5b052b120958",{"_10":10099,"_7":10100,"_34":35,"_13":10101},"Duitsland - Circulaire Ci.R.9 D/250.178 dd. 09.10.1969","f43514b6-e13b-43b8-a3b7-1da0b3205925","duitsland-circulaire-ci-r-9-d-250-178-dd-09-10-1969",{"_10":10103,"_7":10104,"_34":35,"_13":10105},"Griekenland - Circulaire Ci.R.9 Gr/254.505 d.d. 25.08.1970","4e649186-d6cc-4e0d-99ba-e7a32bb4fafd","griekenland-circulaire-ci-r-9-gr-254-505-d-d-25-08-1970",{"_10":10107,"_7":10108,"_34":35,"_13":10109},"Circulaire nr. 13bis/2007 dd. 09.07.2007","f568a191-da5b-4102-bfc9-0d97f06c2ae4","circulaire-nr-13bis-2007-dd-09-07-2007",{"_10":10111,"_7":10112,"_34":35,"_13":10113},"Aanschrijving nr. 40 dd. 04.03.1971","201dc75d-33f7-4884-ad44-4312121eafcd","aanschrijving-nr-40-dd-04-03-1971",{"_10":10115,"_7":10116,"_34":35,"_13":10117},"Nederland - Circulaire Ci.R.9 NL/258.773 d.d. 04.10.1971","0fc75359-b741-4dcc-b193-8b01f5ab1595","nederland-circulaire-ci-r-9-nl-258-773-d-d-04-10-1971",{"_10":10119,"_7":10120,"_34":35,"_13":10121},"Aanschrijving nr. 6 dd. 22.01.1971","20dbf4f3-8e07-4d82-802c-14e051ab0b8d","aanschrijving-nr-6-dd-22-01-1971",{"_10":10123,"_7":10124,"_34":35,"_13":10125},"Aanschrijving nr. 11 dd. 18.01.1971","d1d47eeb-ef5b-48e5-8865-ff3d9ceb6d69","aanschrijving-nr-11-dd-18-01-1971",{"_10":10127,"_7":10128,"_34":35,"_13":10129},"Aanschrijving nr. 7 dd. 13.01.1971","2907c18f-06c7-4bc8-9de9-4561334f6da7","aanschrijving-nr-7-dd-13-01-1971",{"_10":10131,"_7":10132,"_34":35,"_13":10133},"Circulaire nr. 5/2007 (Dos. I/1/B/170.088) d.d. 26.02.2007","e75bf473-853e-4d96-be3a-01bff00600e2","circulaire-nr-5-2007-dos-i-1-b-170-088-d-d-26-02-2007",{"_10":10135,"_7":10136,"_34":35,"_13":10137},"Circulaire nr. 16/2004 (Dos E.L.T.T. 67) d.d. 22.11.2004","2879253e-e373-4f79-96e0-67c9047c2a8e","circulaire-nr-16-2004-dos-e-l-t-t-67-d-d-22-11-2004",{"_10":131,"_7":10139,"_34":35,"_13":133},"e4544d3d-8e94-4ade-b130-15ec0c305f67",{"_10":10141,"_7":10142,"_34":35,"_13":10143},"Frankrijk - Circulaire Circ. 920, 3de add. d.d. 10.10.1968","3073607b-9d8d-4d8e-81f9-d4c127e88c1b","frankrijk-circulaire-circ-920-3de-add-d-d-10-10-1968",{"_10":10145,"_7":10146,"_34":35,"_13":10147},"Circulaire nr. IR/II-3/85.853 (AINV 5/2007) dd. 25.10.2007","326b3413-537d-484c-84bd-9179b6892f65","circulaire-nr-ir-ii-3-85-853-ainv-5-2007-dd-25-10-2007",{"_10":10149,"_7":10150,"_34":35,"_13":10151},"Circulaire AFZ/2007-0449-1 (AFZ Nr. 13/2007) van 16.07.2007","7a5289dc-0272-48d0-8dee-8d0b26360db4","circulaire-afz-2007-0449-1-afz-nr-13-2007-van-16-07-2007",{"_10":10153,"_7":10154,"_34":35,"_13":10155},"Circulaire nr. 7/2007 dd. 12.03.2007","022006a0-5148-4c48-9b9f-2453c6d97936","circulaire-nr-7-2007-dd-12-03-2007",{"_10":10157,"_7":10158,"_34":35,"_13":10159},"Circulaire 920, 2e addendum dd. 27.03.1968","d46c35fd-1311-4a2c-8475-a38e5afa2dc0","circulaire-920-2e-addendum-dd-27-03-1968",{"_10":10161,"_7":10162,"_34":35,"_13":10163},"11.07.1969 - Omzendbrief D.I. 804.82 - D.C. 147.301","0a0c818d-2d1c-44c9-ad92-f8a3f0036589","11-07-1969-omzendbrief-d-i-804-82-d-c-147-301",{"_10":10165,"_7":10166,"_34":35,"_13":10167},"Circulaire nr. IR/IV-4/A12/83.366 (INV 4/2007) dd. 25.10.2007","28a82956-23df-4e15-876f-6b53d2993f01","circulaire-nr-ir-iv-4-a12-83-366-inv-4-2007-dd-25-10-2007",{"_10":10169,"_7":10170,"_34":35,"_13":10171},"Circulaire nr. Ci.RH.231/543.949 (AOIF 2/2005) dd. 12.09.2007","ac4b3cee-06f3-44df-aea1-1fd65112fff5","circulaire-nr-ci-rh-231-543-949-aoif-2-2005-dd-12-09-2007",{"_10":10173,"_7":10174,"_34":35,"_13":10175},"Circulaire nr. Ci.RH.241/585.607 (AOIF 19/2007) d.d. 12.07.2007","8ed6ccd4-3617-4fcf-ad2f-9be6f52f7a16","circulaire-nr-ci-rh-241-585-607-aoif-19-2007-d-d-12-07-2007",{"_10":10177,"_7":10178,"_34":35,"_13":10179},"Circulaire nr. Ci.RH.233/576.754 (AOIF 2/2007) van 12.01.2007","0e75d0d1-9fab-4b59-86e8-261dff91f5ab","circulaire-nr-ci-rh-233-576-754-aoif-2-2007-van-12-01-2007",{"_10":10181,"_7":10182,"_34":35,"_13":10183},"Circulaire nr. Ci.RH.243/575.286 (AOIF 18/2006) dd. 11.05.2006","9110d306-ac12-4f24-a051-0363de176f9b","circulaire-nr-ci-rh-243-575-286-aoif-18-2006-dd-11-05-2006",{"_10":10185,"_7":10186,"_34":35,"_13":10187},"Circulaire nr. Ci.R.9 USA/206.696 dd. 27.06.1961","f20251f1-e564-4a02-b214-0713026c86c9","circulaire-nr-ci-r-9-usa-206-696-dd-27-06-1961",{"_10":10189,"_7":10190,"_34":35,"_13":10191},"Circulaire nr. Ci.R.9 USA/202.118 dd. 29.09.1960","4a89bc3f-ea2c-449a-bf67-3c926351e5b3","circulaire-nr-ci-r-9-usa-202-118-dd-29-09-1960",{"_10":10193,"_7":10194,"_34":35,"_13":10195},"Aanschrijving 6/1954 d.d. 18.01.1954","c5bda52e-5d28-4df4-8129-819ab1595624","aanschrijving-6-1954-d-d-18-01-1954",{"_10":10197,"_7":10198,"_34":35,"_13":10199},"Circulaire nr. Ci.RH.243/583.702 (AOIF 36/2007) dd. 03.10.2007","e85c0690-172a-47eb-8f6d-d6cb8e3573cc","circulaire-nr-ci-rh-243-583-702-aoif-36-2007-dd-03-10-2007",{"_10":10201,"_7":10202,"_34":35,"_13":10203},"Circulaire nr. Ci.RH.241/586.763 (AOIF 35/2007) dd. 03.10.2007","66c28c2f-caae-4318-8a28-af98ab7275e3","circulaire-nr-ci-rh-241-586-763-aoif-35-2007-dd-03-10-2007",{"_10":10205,"_7":10206,"_34":35,"_13":10207},"Circulaire nr. 16/2007 (DOS. K.X./97.087) d.d. 18.10.2007","bbe4f1a9-3954-489f-a6f7-7c022e00f55e","circulaire-nr-16-2007-dos-k-x-97-087-d-d-18-10-2007",{"_10":10209,"_7":10210,"_34":35,"_13":10211},"Circulaire nr. Ci.RH.421/555.503 (AOIF 34/2007) dd. 03.10.2007","868d0098-30c8-461e-a049-ec98b9aa7da1","circulaire-nr-ci-rh-421-555-503-aoif-34-2007-dd-03-10-2007",{"_10":10213,"_7":10214,"_34":35,"_13":10215},"Circulaire nr. Ci.RH.241/586.883 (AOIF 29/2007) dd. 14.09.2007","ae923f9f-cfb5-42e2-8278-ea96cdf2a51b","circulaire-nr-ci-rh-241-586-883-aoif-29-2007-dd-14-09-2007",{"_10":10217,"_7":10218,"_34":35,"_13":10219},"Circulaire nr. Ci.RH.241/587.232 (AOIF 32/2007) van 20.09.2007","a299148d-6869-403b-9d03-a91e2e083897","circulaire-nr-ci-rh-241-587-232-aoif-32-2007-van-20-09-2007",{"_10":2936,"_7":10221,"_34":35,"_13":2938},"266f5c19-7662-4a0a-b1f4-c218b63f2d9d",{"_10":10223,"_7":10224,"_34":35,"_13":10225},"Circulaire nr. Ci.RH.241/509.803 (AOIF 8/2003) dd. 23.08.2007","ea264eae-5838-407c-be2c-fc3046b7373c","circulaire-nr-ci-rh-241-509-803-aoif-8-2003-dd-23-08-2007",{"_10":10227,"_7":10228,"_34":35,"_13":10229},"Circulaire nr. 15/2007 (Dos. I/1/B/170.170) d.d. 16.08.2007","b22952db-4a23-4a2d-861e-285b7f649606","circulaire-nr-15-2007-dos-i-1-b-170-170-d-d-16-08-2007",{"_10":10231,"_7":10232,"_34":35,"_13":10233},"06.08.2007 - Omzendbrief D.I. 521.103 - D.D. 268.386","21240de3-caf5-4cd3-af68-a83b49e23b54","06-08-2007-omzendbrief-d-i-521-103-d-d-268-386",{"_10":10235,"_7":10236,"_34":35,"_13":10237},"Circulaire nr. 14/2007 (Dos. K.X./97.085) d.d. 30.07.2007","c37ab72a-f8ff-4736-ad76-586d363c2683","circulaire-nr-14-2007-dos-k-x-97-085-d-d-30-07-2007",{"_10":10239,"_7":10240,"_34":35,"_13":10241},"Circulaire nr. 11/2006 d.d. 04.05.2006","5a09eca6-3543-4a8e-9770-2178beecd2d0","circulaire-nr-11-2006-d-d-04-05-2006",{"_10":10243,"_7":10244,"_34":35,"_13":10245},"Circulaire nr. Ci.RH.241/534.514 (AOIF 17/2006) bijlage 5","101c1bd5-774a-40a3-b024-26c6d378329c","circulaire-nr-ci-rh-241-534-514-aoif-17-2006-bijlage-5",{"_10":10247,"_7":10248,"_34":35,"_13":10249},"Circulaire nr. IR/IV-4/56.054 (AINV 3/2007) d.d. 13.09.2007","6e1987e6-cdab-444c-9f5e-f5d8a61f2dc2","circulaire-nr-ir-iv-4-56-054-ainv-3-2007-d-d-13-09-2007",{"_10":10251,"_7":10252,"_34":35,"_13":10253},"Circulaire nr. 8/2006 (DOS. KX/96.411) d.d. 24.04.2006","de4b3080-0926-46c6-8c97-eb763c965351","circulaire-nr-8-2006-dos-kx-96-411-d-d-24-04-2006",{"_10":10255,"_7":10256,"_34":35,"_13":10257},"09.07.2007 - Omzendbrief D.I. 521.103 - D.D. 277.447","38224ee4-a6ff-4a1c-ab07-bf1d40e42047","09-07-2007-omzendbrief-d-i-521-103-d-d-277-447",{"_10":10259,"_7":10260,"_34":35,"_13":10261},"Circulaire nr. Ci.RH.241/585.443 (AOIF 16/2007) van 06.06.2007","8c5a6734-49df-4d25-806f-bb23d941f015","circulaire-nr-ci-rh-241-585-443-aoif-16-2007-van-06-06-2007",{"_10":10263,"_7":10264,"_34":35,"_13":10265},"Circulaire nr. 11/2007 (Dos. K.T./170.140) d.d. 11.06.2007","a1682cfc-9cf6-4ad0-a43b-c15de7a48a75","circulaire-nr-11-2007-dos-k-t-170-140-d-d-11-06-2007",{"_10":10267,"_7":10268,"_34":35,"_13":10269},"Circulaire nr. Ci.RH.331/581.592 (AOIF 15/2007) van 04.05.2007","daa31d8b-cf3f-460b-8fdb-6636e9286ca9","circulaire-nr-ci-rh-331-581-592-aoif-15-2007-van-04-05-2007",{"_10":10271,"_7":10272,"_34":35,"_13":10273},"Circulaire nr. 9/2007 (AFZ 5/2007 - Dos. E.E./L.163) d.d. 26.04.2007","990bef3a-7824-4cfa-9436-428e1958b98d","circulaire-nr-9-2007-afz-5-2007-dos-e-e-l-163-d-d-26-04-2007",{"_10":10275,"_7":10276,"_34":35,"_13":10277},"Circulaire nr. Ci.RH.244/567.968 (AOIF 14/2007) dd. 23.04.2007","6b2305d4-6fdc-49f5-a1a6-9e8784fde7c0","circulaire-nr-ci-rh-244-567-968-aoif-14-2007-dd-23-04-2007",{"_10":10279,"_7":10280,"_34":35,"_13":10281},"Circulaire nr. Ci.RH.243/580.473 (AOIF 11/2007) dd. 13.04.2007","84a88045-e121-440b-affb-9e0de46f52c3","circulaire-nr-ci-rh-243-580-473-aoif-11-2007-dd-13-04-2007",{"_10":10283,"_7":10284,"_34":35,"_13":10285},"29.03.2007 - Omzendbrief D.I. 537.11 - D.D. 274.239","77a12d5d-04b5-4e81-9afd-02c443994d0d","29-03-2007-omzendbrief-d-i-537-11-d-d-274-239",{"_10":10287,"_7":10288,"_34":35,"_13":10289},"Circulaire nr. 8/2007 d.d. 16.03.2007 (AFZ 4/2007)","33333137-875b-40f9-9991-5dec67b738e3","circulaire-nr-8-2007-d-d-16-03-2007-afz-4-2007",{"_10":10291,"_7":10292,"_34":35,"_13":10293},"Circulaire nr. Ci.RH.241/572.621 (AOIF 23/2006) dd. 09.06.2006","fefda448-7e84-40fe-9f02-cb7b45c2e907","circulaire-nr-ci-rh-241-572-621-aoif-23-2006-dd-09-06-2006",{"_10":10295,"_7":10296,"_34":35,"_13":10297},"Circulaire nr. Ci.RH.26/575.199 (AOIF 31/2006) d.d. 20.07.2006","b35732cb-3198-4e79-984a-79467e94527a","circulaire-nr-ci-rh-26-575-199-aoif-31-2006-d-d-20-07-2006",{"_10":10299,"_7":10300,"_34":35,"_13":10301},"Circulaire nr. Ci.D.28/576.862 (AOIF 12/2006) van 10.04.2006","3d6b1930-d1a5-463b-85b0-fa0e702cfde0","circulaire-nr-ci-d-28-576-862-aoif-12-2006-van-10-04-2006",{"_10":10303,"_7":10304,"_34":35,"_13":10305},"Circulaire nr. 6/2007 (Dos. I/1/B/170.054) d.d. 26.02.2007","48f23a7b-3352-4e17-8fdf-4e8bf474b51a","circulaire-nr-6-2007-dos-i-1-b-170-054-d-d-26-02-2007",{"_10":10307,"_7":10308,"_34":35,"_13":10309},"Aanschrijving nr. 81 dd. 13.05.1971","da3cb4be-173a-4a2e-819e-4539219a5cf1","aanschrijving-nr-81-dd-13-05-1971",{"_10":10311,"_7":10312,"_34":35,"_13":10313},"Circulaire nr. Ci.RH.331/582.960 (AOIF 5/2007) van 02.02.2007","910656d7-fb39-4364-a9f3-e54b74e80310","circulaire-nr-ci-rh-331-582-960-aoif-5-2007-van-02-02-2007",{"_10":3116,"_7":10315,"_34":35,"_13":3118},"649c9d70-c1e0-4a2c-bd18-6f23ccc39f79",{"_10":10317,"_7":10318,"_34":35,"_13":10319},"Circulaire nr. Ci.RH.241/558.896 (AOIF 22/2006) dd. 09.06.2006","ba7693b8-07c4-44fc-a29c-01a67b025bc8","circulaire-nr-ci-rh-241-558-896-aoif-22-2006-dd-09-06-2006",{"_10":3166,"_7":10321,"_34":35,"_13":3168},"70b3478f-5b33-4ec9-af17-ef040d3f2199",{"_10":10323,"_7":10324,"_34":35,"_13":10325},"Circulaire nr. Ci.RH.624/575.611 (AOIF 19/2006) dd. 11.05.2006","24cdf514-8d21-4bf0-b5c6-0f96ceb1553e","circulaire-nr-ci-rh-624-575-611-aoif-19-2006-dd-11-05-2006",{"_10":10327,"_7":10328,"_34":35,"_13":10329},"Circulaire nr. Ci.RH.26/581.538 (AOIF 20/2007) van 17.07.2007","b255ed2a-0653-4117-88a1-a33048db7d14","circulaire-nr-ci-rh-26-581-538-aoif-20-2007-van-17-07-2007",{"_10":10331,"_7":10332,"_34":35,"_13":10333},"Circulaire nr. AFZ 3/2007 (AFZ/2006-0362 - AFZ/2006-0718) dd. 15.02.2007","3bb48452-8c72-4510-8c09-782ad528f615","circulaire-nr-afz-3-2007-afz-2006-0362-afz-2006-0718-dd-15-02-2007",{"_10":10335,"_7":10336,"_34":35,"_13":10337},"Circulaire nr. 3/2007 d.d. 01.02.2007 (eerste Circ. AFZ nr. 1/2007)","3acceb8d-9dbf-433b-b71e-7b5a6f5d83e5","circulaire-nr-3-2007-d-d-01-02-2007-eerste-circ-afz-nr-1-2007",{"_10":10339,"_7":10340,"_34":35,"_13":10341},"Circulaire nr. 14/2005 (Dos. KT/169.870) d.d. 13.12.2005","1bc9e020-b4f6-4d5c-9c3c-323bd023772f","circulaire-nr-14-2005-dos-kt-169-870-d-d-13-12-2005",{"_10":10343,"_7":10344,"_34":35,"_13":10345},"Circulaire nr. 2/2007 (Dos. E.P. 754/81/XVII) dd. 11.01.2007","f6a0a11e-7b3e-45cd-b68c-4b9ff9666a08","circulaire-nr-2-2007-dos-e-p-754-81-xvii-dd-11-01-2007",{"_10":10347,"_7":10348,"_34":35,"_13":10349},"Circulaire nr. Ci.RH.243/349.099 (AOIF 1/2007) dd. 04.01.2007","8df5906d-b978-4eb6-b4ea-3a9282fb14b3","circulaire-nr-ci-rh-243-349-099-aoif-1-2007-dd-04-01-2007",{"_10":10351,"_7":10352,"_34":35,"_13":10353},"Circulaire nr. 19/2006 (K.T./170.060) d.d. 12.12.2006","b7605cd2-69a6-4787-8310-005c146c3757","circulaire-nr-19-2006-k-t-170-060-d-d-12-12-2006",{"_10":10355,"_7":10356,"_34":35,"_13":10357},"Circulaire nr. IR/II-2/82.852 (AINV 4/2006) dd. 04.12.2006","9111a37a-f490-4223-aea4-b00a18d8b2bf","circulaire-nr-ir-ii-2-82-852-ainv-4-2006-dd-04-12-2006",{"_10":10359,"_7":10360,"_34":35,"_13":10361},"Circulaire nr. IR/II-2/82.712 (AINV 3/2006) dd. 23.11.2006","a840cb0e-6aee-4468-8ea6-24eef0169d7d","circulaire-nr-ir-ii-2-82-712-ainv-3-2006-dd-23-11-2006",{"_10":10363,"_7":10364,"_34":35,"_13":10365},"Circulaire nr. Ci.RH.421/580.456 (AOIF 40/2006) d.d. 14.11.2006","c5bc01c9-bfc8-4aac-a0d9-142c7b7c03fd","circulaire-nr-ci-rh-421-580-456-aoif-40-2006-d-d-14-11-2006",{"_10":10367,"_7":10368,"_34":35,"_13":10369},"01.09.2006 - Omzendbrief D.I. 537.02 - D.D. 271.178","01c71a7b-a8e4-4d95-98ba-f9636d04240c","01-09-2006-omzendbrief-d-i-537-02-d-d-271-178",{"_10":10371,"_7":10372,"_34":35,"_13":10373},"Circulaire nr. Ci.RH.241/579.168 (AOIF 37/2006) dd. 22.08.2006","2c85e9d4-b326-461b-ae0a-a4340285db4e","circulaire-nr-ci-rh-241-579-168-aoif-37-2006-dd-22-08-2006",{"_10":10375,"_7":10376,"_34":35,"_13":10377},"Circulaire nr. Ci.RH.241/534.514 (AOIF 17/2006) bijlage 1","009c6f3d-f9bb-457a-a90a-f5ec86b63ce0","circulaire-nr-ci-rh-241-534-514-aoif-17-2006-bijlage-1",{"_10":10379,"_7":10380,"_34":35,"_13":10381},"Circulaire nr. Ci.RH.81/576.432 (AOIF 15/2006) van 03.05.2006","d8e18dc1-ed38-4a07-966c-0f6f0386ba1f","circulaire-nr-ci-rh-81-576-432-aoif-15-2006-van-03-05-2006",{"_10":10383,"_7":10384,"_34":35,"_13":10385},"Circulaire nr. Ci.RH.331/565.431 (AOIF 33/2005) van 21.04.2006","272c5cea-c4d8-486a-84b9-16363b300f2b","circulaire-nr-ci-rh-331-565-431-aoif-33-2005-van-21-04-2006",{"_10":10387,"_7":10388,"_34":35,"_13":10389},"04.08.2005 - Omzendbrief D.I. 577.0 - D.D. 262.587","0c214703-2d7a-434b-b989-a48fcf58db69","04-08-2005-omzendbrief-d-i-577-0-d-d-262-587",{"_10":10391,"_7":10392,"_34":35,"_13":10393},"Circulaire nr. Ci.RH.241/579.547 (AOIF 30/2006) dd. 20.07.2006","69771af6-479c-476c-bfd3-8614189bf05f","circulaire-nr-ci-rh-241-579-547-aoif-30-2006-dd-20-07-2006",{"_10":10395,"_7":10396,"_34":35,"_13":10397},"Circulaire nr. 17/2006 (DOS. KX/96.545) d.d. 01.08.2006","07b0f046-d3ac-4068-99a4-42acf362b61b","circulaire-nr-17-2006-dos-kx-96-545-d-d-01-08-2006",{"_10":10399,"_7":10400,"_34":35,"_13":10401},"Circulaire nr. Ci.RH.242/569.066 (AOIF 27/2006) dd. 18.07.2006","7a7aa1cb-e487-43e7-84df-d82e9cf1b47e","circulaire-nr-ci-rh-242-569-066-aoif-27-2006-dd-18-07-2006",{"_10":10403,"_7":10404,"_34":35,"_13":10405},"Circulaire nr. AFZ/2003-0136 - AFZ/2003-0912 - AFZ/2005-1160 - AFZ/2006-0039 - AFZ/2006-0463 (AFZ 13/2006) van 05.07.2006","68aad96b-1268-4810-a077-d435654ef2eb","circulaire-nr-afz-2003-0136-afz-2003-0912-afz-2005-1160-afz-2006-0039-afz-2006-0463-afz-13-2006-van-05-07-2006",{"_10":10407,"_7":10408,"_34":35,"_13":10409},"Circulaire nr. 3/2006 (AFZ 3/2006 - Dos. E.E./L. 150) d.d. 13.01.2006","e9f20e48-4fb8-4828-8d0a-aa9bb8547799","circulaire-nr-3-2006-afz-3-2006-dos-e-e-l-150-d-d-13-01-2006",{"_10":10411,"_7":10412,"_34":35,"_13":10413},"Circulaire nr. Ci.RH.244/567.968 (AOIF 13/2006) d.d. 12.04.2006","e673303d-2011-43e6-bd9b-ff92afc7fcbb","circulaire-nr-ci-rh-244-567-968-aoif-13-2006-d-d-12-04-2006",{"_10":10415,"_7":10416,"_34":35,"_13":10417},"Circulaire nr. Ci.RH.244/565.610 (AOIF 44/2005) dd. 23.11.2005","ae84e8fe-8860-4d92-a0ac-d7dfa9ad2382","circulaire-nr-ci-rh-244-565-610-aoif-44-2005-dd-23-11-2005",{"_10":10419,"_7":10420,"_34":35,"_13":10421},"Circulaire nr. Ci.RH.241/559.092 (AOIF 43/2005) dd. 23.11.2005","363404ab-b6ba-460c-9fe8-4c8c8cd90058","circulaire-nr-ci-rh-241-559-092-aoif-43-2005-dd-23-11-2005",{"_10":10423,"_7":10424,"_34":35,"_13":10425},"Circulaire nr. AFZ/2005-0652 (AFZ 8/2005) d.d. 11.10.2005","85a12c95-cb61-4365-9945-5cef46ed6bd6","circulaire-nr-afz-2005-0652-afz-8-2005-d-d-11-10-2005",{"_10":10427,"_7":10428,"_34":35,"_13":10429},"Circulaire nr. AFZ 17/2005 (AFZ/2000-0310-4) dd. 18.11.2005","6338e28b-d49a-4251-ab11-a6c81ff18000","circulaire-nr-afz-17-2005-afz-2000-0310-4-dd-18-11-2005",{"_10":10431,"_7":10432,"_34":35,"_13":10433},"Circulaire nr. AOIF 39/2005 (E.T.108.816) dd. 27.09.2005","b14956ec-d7e6-4235-9420-fcaf39c04256","circulaire-nr-aoif-39-2005-e-t-108-816-dd-27-09-2005",{"_10":10435,"_7":10436,"_34":35,"_13":10437},"Circulaire nr. Ci.RH.842/576.229 (AOIF 10/2006) dd. 15.02.2006","7ab46be6-d99e-44cc-b4e7-c7249f43ff47","circulaire-nr-ci-rh-842-576-229-aoif-10-2006-dd-15-02-2006",{"_10":10439,"_7":10440,"_34":35,"_13":10441},"09.02.2006 - Omzendbrief D.I. 521.103 - D.D. 265.023","81d51c63-919e-4cff-b33a-4cf24c70f9a1","09-02-2006-omzendbrief-d-i-521-103-d-d-265-023",{"_10":10443,"_7":10444,"_34":35,"_13":10445},"Circulaire nr. Ci.RH.331/572.351 (AOIF 9/2006) dd. 06.02.2006","4fbc1ded-a304-4f37-9a68-8bbce9d31817","circulaire-nr-ci-rh-331-572-351-aoif-9-2006-dd-06-02-2006",{"_10":10447,"_7":10448,"_34":35,"_13":10449},"Circulaire nr. Ci.RH.243/570.641 (AOIF 7/2006) dd. 27.01.2006","d3a6c33c-3395-4ae7-bcd2-1a4a7cb09191","circulaire-nr-ci-rh-243-570-641-aoif-7-2006-dd-27-01-2006",{"_10":10451,"_7":10452,"_34":35,"_13":10453},"Circulaire nr. 5/2006 (AFZ 5/2006 - Dos. EE/L. 124) d.d. 26.01.2006","2b672889-313e-4682-9a0e-4f3b0ae1f58f","circulaire-nr-5-2006-afz-5-2006-dos-ee-l-124-d-d-26-01-2006",{"_10":10455,"_7":10456,"_34":35,"_13":10457},"Circulaire nr. 16/2005 dd. 20.12.2005","a7778eec-42b2-4142-8037-0e6a2082dd69","circulaire-nr-16-2005-dd-20-12-2005",{"_10":10459,"_7":10460,"_34":35,"_13":10461},"Circulaire nr. AOIF 48/2005 (E.T.110.313) dd. 08.12.2005","09be0cf2-949a-4d5a-a3d7-1c462f1dd0a5","circulaire-nr-aoif-48-2005-e-t-110-313-dd-08-12-2005",{"_10":10463,"_7":10464,"_34":35,"_13":10465},"Circulaire nr. 1/2006 d.d. 10.01.2006","9af42251-aa98-49c7-96eb-096b081f98e0","circulaire-nr-1-2006-d-d-10-01-2006",{"_10":10467,"_7":10468,"_34":35,"_13":10469},"09.01.2006 - Omzendbrief D.I. 585.10 - D.D. 262.136","88a47414-b1ef-4210-98db-0985c9a329d9","09-01-2006-omzendbrief-d-i-585-10-d-d-262-136",{"_10":10471,"_7":10472,"_34":35,"_13":10473},"Circulaire nr. Ci.RH.82/574.705 (AOIF 2/2006) dd. 05.01.2006","4467e3ea-490b-4d80-ae6a-3a7ca32d455f","circulaire-nr-ci-rh-82-574-705-aoif-2-2006-dd-05-01-2006",{"_10":10471,"_7":10475,"_34":35,"_13":10473},"1f4837ac-0f7e-41ed-a93c-652f2bad25e8",{"_10":10477,"_7":10478,"_34":35,"_13":10479},"Circulaire nr. Ci.RH.243/349.099 (AOIF 3/2006) dd. 05.01.2006","499026f1-72fc-4837-ab42-e4c5aa2f3d66","circulaire-nr-ci-rh-243-349-099-aoif-3-2006-dd-05-01-2006",{"_10":10481,"_7":10482,"_34":35,"_13":10483},"Circulaire nr. IR/II-2/78.839 (AINV 9/2005) dd. 15.12.2005","5ce09205-32c7-41a9-97cf-3f1eed7de065","circulaire-nr-ir-ii-2-78-839-ainv-9-2005-dd-15-12-2005",{"_10":10485,"_7":10486,"_34":35,"_13":10487},"Circulaire nr. 15/2005 (Dos. I/1/B/169.752) d.d. 16.12.2005","14ed4487-fd69-4b81-955d-592144fa0931","circulaire-nr-15-2005-dos-i-1-b-169-752-d-d-16-12-2005",{"_10":10489,"_7":10490,"_34":35,"_13":10491},"Circulaire Ci.RH.243/568.670 (AOIF 24/2005) dd. 13.06.2005","248a111a-5b3c-4477-adeb-c3559801d31e","circulaire-ci-rh-243-568-670-aoif-24-2005-dd-13-06-2005",{"_10":10493,"_7":10494,"_34":35,"_13":10495},"Circulaire Ci.RH.82/570.787 (AOIF 25/2005) van 21.06.2005","4e8a0a26-6d5a-4d1d-85a2-f2332305472b","circulaire-ci-rh-82-570-787-aoif-25-2005-van-21-06-2005",{"_10":10497,"_7":10498,"_34":35,"_13":10499},"Circulaire nr. Ci.RH.231/569.168 (AOIF 29/2005) van 08.07.2005","1152a088-9be9-489d-8f8b-30eaf92d1800","circulaire-nr-ci-rh-231-569-168-aoif-29-2005-van-08-07-2005",{"_10":10501,"_7":10502,"_34":35,"_13":10503},"Circulaire nr. 1/2005 d.d. 10.02.2005","20d32f5e-0fcb-4f6f-801e-65502b96a4db","circulaire-nr-1-2005-d-d-10-02-2005",{"_10":10505,"_7":10506,"_34":35,"_13":10507},"Circulaire nr. Ci.RH.242/564.660 (AOIF 36/2005) dd. 13.09.2005","e2ef4894-5bdf-4d6d-8489-c72751df4103","circulaire-nr-ci-rh-242-564-660-aoif-36-2005-dd-13-09-2005",{"_10":10509,"_7":10510,"_34":35,"_13":10511},"Circulaire nr. Ci.RH.241/571.769 (AOIF 34/2005) dd. 25.08.2005","6a81c8e0-2c38-4faf-895c-1f80eb4ae716","circulaire-nr-ci-rh-241-571-769-aoif-34-2005-dd-25-08-2005",{"_10":9849,"_7":10513,"_34":35,"_13":9851},"43eae9b2-0eb9-4609-ab84-60e201784007",{"_10":10515,"_7":10516,"_34":35,"_13":10517},"15.07.2005 - Omzendbrief D.I. 950.00 - DMGC 231.700","34e22af5-c529-4b83-a1a1-5b8ca2bd59f5","15-07-2005-omzendbrief-d-i-950-00-dmgc-231-700",{"_10":10519,"_7":10520,"_34":35,"_13":10521},"Circulaire nr. Ci.RH.231/566.182 (AOIF 20/2005) van 04.05.2005","26761b20-76d3-48fd-9233-eebcb6cfdf79","circulaire-nr-ci-rh-231-566-182-aoif-20-2005-van-04-05-2005",{"_10":10523,"_7":10524,"_34":35,"_13":10525},"Circulaire nr. Ci.RH.243/565.503 (AOIF 28/2005) dd. 06.07.2005","17c1c250-9480-477a-8a5a-c8c1c3bfcee5","circulaire-nr-ci-rh-243-565-503-aoif-28-2005-dd-06-07-2005",{"_10":10527,"_7":10528,"_34":35,"_13":10529},"Circulaire nr. Ci.D.28/570.407 (AOIF 23/2005) van 23.05.2005","0ad8c832-eadf-4c9c-b886-4357b70d8719","circulaire-nr-ci-d-28-570-407-aoif-23-2005-van-23-05-2005",{"_10":10531,"_7":10532,"_34":35,"_13":10533},"Circulaire nr. 5/2005 (Dos. KT/169.782) d.d. 17.06.2005","789dcf07-b95f-451c-bc37-89dd01955e63","circulaire-nr-5-2005-dos-kt-169-782-d-d-17-06-2005",{"_10":10535,"_7":10536,"_34":35,"_13":10537},"Circulaire nr. Ci.RH.331/569.665 (AOIF 19/2005) van 14.04.2005","77a256f4-5bf9-4c1b-a377-2049b26e7b14","circulaire-nr-ci-rh-331-569-665-aoif-19-2005-van-14-04-2005",{"_10":10539,"_7":10540,"_34":35,"_13":10541},"Circulaire 2024/C/49 over de fiscale behandeling van de mobiliteitsvergoeding","17660a5c-23b1-4896-91a7-4e561337ded2","circulaire-2024-c-49-over-de-fiscale-behandeling-van-de-mobiliteitsvergoeding",{"_10":10543,"_7":10544,"_34":35,"_13":10545},"Circulaire nr. Ci.RH.331/563.457 (AOIF 17/2005) van 14.04.2005","0c474d36-199b-4917-8b75-536e5b79c29b","circulaire-nr-ci-rh-331-563-457-aoif-17-2005-van-14-04-2005",{"_10":10547,"_7":10548,"_34":35,"_13":10549},"Circulaire nr. Ci.RH.331/569.666 (AOIF 16/2005) d.d. 14.04.2005","a8a77f34-1ac9-44d9-bf2a-d43eb2bfff27","circulaire-nr-ci-rh-331-569-666-aoif-16-2005-d-d-14-04-2005",{"_10":3340,"_7":10551,"_34":35,"_13":3342},"3198ca84-9f36-4143-8aac-70c12d615942",{"_10":10553,"_7":10554,"_34":35,"_13":10555},"Circular nr. AFZ/97.0060 (AFZ 4/2005) dd. 31.03.2005","786b2e14-60e9-4897-8c6d-9a94c67f7139","circular-nr-afz-97-0060-afz-4-2005-dd-31-03-2005",{"_10":10557,"_7":10558,"_34":35,"_13":10559},"Circulaire nr. Ci.RH.241/568.816 (AOIF 8/2005) dd. 08.03.2005","3318cd19-abde-40dd-9e88-c1c21036b978","circulaire-nr-ci-rh-241-568-816-aoif-8-2005-dd-08-03-2005",{"_10":10561,"_7":10562,"_34":35,"_13":10563},"Circulaire nr. IR/IV-4/52.227 (AINV 2/2005) dd. 17.02.2005","f1e0556e-44de-46da-a370-f14f1431dd0b","circulaire-nr-ir-iv-4-52-227-ainv-2-2005-dd-17-02-2005",{"_10":10565,"_7":10566,"_34":35,"_13":10567},"Circulaire nr. Ci.RH.242/562.868 (AOIF 36/2004) dd. 10.02.2005","9b709ba7-81cd-4454-92f5-cd60b1c1c57e","circulaire-nr-ci-rh-242-562-868-aoif-36-2004-dd-10-02-2005",{"_10":10569,"_7":10570,"_34":35,"_13":10571},"Circulaire nr. Ci.RH.241/509.803 (AOIF 8/2003) dd. 04.04.2005","56153014-e090-4aa5-aeca-364c5a5e15fb","circulaire-nr-ci-rh-241-509-803-aoif-8-2003-dd-04-04-2005",{"_10":10573,"_7":10574,"_34":35,"_13":10575},"Circulaire nr. Ci.RH.331/569.662 (AOIF 15/2005) dd. 14.04.2005","10ab108f-2d3d-4477-92e0-2fa4d6565f37","circulaire-nr-ci-rh-331-569-662-aoif-15-2005-dd-14-04-2005",{"_10":10577,"_7":10578,"_34":35,"_13":10579},"14.02.2005 - Omzendbrief D.I. 570.0 - D.D. 259.942","8f74f0af-10ad-4028-a7af-795bd94442f7","14-02-2005-omzendbrief-d-i-570-0-d-d-259-942",{"_10":10581,"_7":10582,"_34":35,"_13":10583},"Circulaire nr. Ci.RH.243/349.099 (AOIF 4/2005) dd. 12.01.2005","587f6f2b-f079-48b4-8932-e87635a3832c","circulaire-nr-ci-rh-243-349-099-aoif-4-2005-dd-12-01-2005",{"_10":10585,"_7":10586,"_34":35,"_13":10587},"01.02.2005 - Omzendbrief D.I. 530.11 - D.D. 258.888","552cc5b7-9967-4c6a-805e-20cfaf9e771f","01-02-2005-omzendbrief-d-i-530-11-d-d-258-888",{"_10":10589,"_7":10590,"_34":35,"_13":10591},"Circulaire nr. AOIF 22/2002 (E.T.108.543) dd. 06.01.2005","4a1a1ae3-c857-4fec-ae74-aa729178c32b","circulaire-nr-aoif-22-2002-e-t-108-543-dd-06-01-2005",{"_10":10593,"_7":10594,"_34":35,"_13":10595},"Circulaire nr. AFZ/2003-0136 - AFZ/2003-0912 (AFZ 3/2005) van 08.02.2005","2d4614aa-e7ca-4b0a-b561-7a3ba73fdd8c","circulaire-nr-afz-2003-0136-afz-2003-0912-afz-3-2005-van-08-02-2005",{"_10":10597,"_7":10598,"_34":35,"_13":10599},"Circulaire nr. Ci.RH.241/565.608 (AOIF 38/2004) dd. 29.09.2004","323a4074-ebf2-43e6-8077-60813d01cb38","circulaire-nr-ci-rh-241-565-608-aoif-38-2004-dd-29-09-2004",{"_10":10601,"_7":10602,"_34":35,"_13":10603},"Circulaire nr. 13/2004 (Dos. KT/169.530) d.d. 06.10.2004","a11ea933-39a8-4175-8bfc-b0aa544d0da7","circulaire-nr-13-2004-dos-kt-169-530-d-d-06-10-2004",{"_10":10605,"_7":10606,"_34":35,"_13":10607},"Circulaire 2017/C/20 betreffende de grensbedragen inzake aanvullende pensioenen","f449313e-fed8-47e0-a7ee-edfda73ed705","circulaire-2017-c-20-betreffende-de-grensbedragen-inzake-aanvullende-pensioenen",{"_10":10609,"_7":10610,"_34":35,"_13":10611},"Circulaire 2017/C/11 betreffende de persoonlijke bijdrage financiële verantwoordelijkheid","fbf0fe55-b295-4336-830c-1c8021db0de3","circulaire-2017-c-11-betreffende-de-persoonlijke-bijdrage-financiele-verantwoordelijkheid",{"_10":10613,"_7":10614,"_34":35,"_13":10615},"Circulaire nr. 2/2004 (Dos. KT/169.420) dd. 24.02.2004","a3935167-ef44-471f-808e-20dc56ac5a6a","circulaire-nr-2-2004-dos-kt-169-420-dd-24-02-2004",{"_10":10617,"_7":10618,"_34":35,"_13":10619},"Circulaire nr. Ci.RH.241/560.386 (AOIF 6/2005 - E.T.106.106) d.d. 09.02.2005","944fbdea-3a6d-45fe-aa74-19996822b440","circulaire-nr-ci-rh-241-560-386-aoif-6-2005-e-t-106-106-d-d-09-02-2005",{"_10":10621,"_7":10622,"_34":35,"_13":10623},"Circulaire nr. Ci.RH.233/549.846 (AOIF 41/2004) dd. 23.11.2004","29d93fc2-bdba-4b39-a2c5-9551de63f79d","circulaire-nr-ci-rh-233-549-846-aoif-41-2004-dd-23-11-2004",{"_10":10625,"_7":10626,"_34":35,"_13":10627},"Circulaire nr. AFZ/96-258 (AFZ 17/2004) du 10.12.2004","b0d98f2f-163f-4ae5-9d05-495c3867abc9","circulaire-nr-afz-96-258-afz-17-2004-du-10-12-2004",{"_10":10629,"_7":10630,"_34":35,"_13":10631},"Circulaire nr. Ci.RH.241/558.321 (AOIF 40/2004) dd. 25.11.2004","739c8cd4-e239-43b5-a552-82097ebb360a","circulaire-nr-ci-rh-241-558-321-aoif-40-2004-dd-25-11-2004",{"_10":10633,"_7":10634,"_34":35,"_13":10635},"Circulaire nr. 14/2004 (Dos. I/1/B/169.616) d.d. 19.10.2004","a7d87fcf-4899-4721-af3d-a37b02afdb8e","circulaire-nr-14-2004-dos-i-1-b-169-616-d-d-19-10-2004",{"_10":10637,"_7":10638,"_34":35,"_13":10639},"Circulaire nr. Ci.RH.241/555.223 (AOIF 19/2004) van 08.04.2004","eadb3cae-be00-4004-b04c-a43cea75dc1d","circulaire-nr-ci-rh-241-555-223-aoif-19-2004-van-08-04-2004",{"_10":10641,"_7":10642,"_34":35,"_13":10643},"13.01.2004 - Omzendbrief D.I. 581.21 - D.R.D. 226.813","4329bd7d-544c-4c24-8e27-b97166142d5b","13-01-2004-omzendbrief-d-i-581-21-d-r-d-226-813",{"_10":10645,"_7":10646,"_34":35,"_13":10647},"Circulaire nr. Ci.RH.242/562.868 (AOIF 36/2004) dd. 15.09.2004","5fb27cb9-df19-4d59-ae52-887f302dfe85","circulaire-nr-ci-rh-242-562-868-aoif-36-2004-dd-15-09-2004",{"_10":10649,"_7":10650,"_34":35,"_13":10651},"Circulaire nr. 8/2004 d.d. 13.05.2004","2508ffbe-36dd-4f5c-9e51-20f91c6d2a26","circulaire-nr-8-2004-d-d-13-05-2004",{"_10":10653,"_7":10654,"_34":35,"_13":10655},"Circulaire nr. Ci.RH.233/555.647 (AOIF 24/2004) van 12.05.2004","e27c5690-e7e6-4eb2-baa5-c4b4267b1a5c","circulaire-nr-ci-rh-233-555-647-aoif-24-2004-van-12-05-2004",{"_10":10657,"_7":10658,"_34":35,"_13":10659},"Circulaire nr. 7/2004 (AFZ 11/2004 - Dos. E.E./L. 139) d.d. 12.05.2004","f77c23b0-a02a-4f4c-958f-99aec3fb00f5","circulaire-nr-7-2004-afz-11-2004-dos-e-e-l-139-d-d-12-05-2004",{"_10":10661,"_7":10662,"_34":35,"_13":10663},"Circulaire nr. Ci.RH.82/562.850 (AOIF 17/2004) van 02.04.2004","05607168-222a-43bb-b3a4-232b6f384449","circulaire-nr-ci-rh-82-562-850-aoif-17-2004-van-02-04-2004",{"_10":10665,"_7":10666,"_34":35,"_13":10667},"Circulaire nr. IR/II-2/38.161 (1/2004) dd. 23.01.2004","669458fc-a407-4260-b7a3-a7e0db8b7f0a","circulaire-nr-ir-ii-2-38-161-1-2004-dd-23-01-2004",{"_10":10669,"_7":10670,"_34":35,"_13":10671},"Circulaire nr. Ci.RH.221/569.663 (AOIF 18/2005) van 14.04.2005","14a08fa3-5de5-4acc-b169-6857beb86021","circulaire-nr-ci-rh-221-569-663-aoif-18-2005-van-14-04-2005",{"_10":10673,"_7":10674,"_34":35,"_13":10675},"Circulaire nr. Ci.RH.241/559.092 (AOIF 29/2004) van 09.07.2004","aaf8bee9-eb60-4aee-adae-f54004b49946","circulaire-nr-ci-rh-241-559-092-aoif-29-2004-van-09-07-2004",{"_10":10677,"_7":10678,"_34":35,"_13":10679},"Circulaire nr. 10/2004 (AFZ 13/2004 - Dos. E.E./L 141) d.d. 10.08.2004","8fd70d20-9dff-43e8-ad15-7ad950d39bf7","circulaire-nr-10-2004-afz-13-2004-dos-e-e-l-141-d-d-10-08-2004",{"_10":10681,"_7":10682,"_34":35,"_13":10683},"Circulaire nr. Ci.RH.241/564.041 (AOIF 25/2004) dd. 28.05.2004","abf2912b-8ac3-4c35-9770-99d7aea91f00","circulaire-nr-ci-rh-241-564-041-aoif-25-2004-dd-28-05-2004",{"_10":10685,"_7":10686,"_34":35,"_13":10687},"12.05.2004 - Omzendbrief D.I. 555.9 - D.D. 239.345","6d36dfca-42d8-4fe7-9faa-151f006038a4","12-05-2004-omzendbrief-d-i-555-9-d-d-239-345",{"_10":10689,"_7":10690,"_34":35,"_13":10691},"01.06.2004 - Omzendbrief D.I. 875 - D.C. 24.000","3b9c2f1d-7069-4f91-a458-20847e3bb791","01-06-2004-omzendbrief-d-i-875-d-c-24-000",{"_10":10693,"_7":10694,"_34":35,"_13":10695},"Circulaire nr. Ci.RH.242/558.244 (AOIF 33/2003) dd. 15.12.2003","eaed2a39-6222-4938-b83d-1f55d4047c67","circulaire-nr-ci-rh-242-558-244-aoif-33-2003-dd-15-12-2003",{"_10":10697,"_7":10698,"_34":35,"_13":10699},"Circulaire nr. AFZ/1996-566 (AFZ 10/2004) d.d. 26.04.2004","69d02eb4-6383-47e3-886d-7a2cebbd6a0d","circulaire-nr-afz-1996-566-afz-10-2004-d-d-26-04-2004",{"_10":10701,"_7":10702,"_34":35,"_13":10703},"Circulaire nr. Ci.RH.243/563.403 (AOIF 20/2004) dd. 21.04.2004","4bbd44a4-7d48-49f8-aca9-17b5c677a8c5","circulaire-nr-ci-rh-243-563-403-aoif-20-2004-dd-21-04-2004",{"_10":10705,"_7":10706,"_34":35,"_13":10707},"Circulaire nr. Ci.D.28/563.143 (AOIF 22/2004) van 22.04.2004","36881f76-99da-46d0-a237-d9c865a67487","circulaire-nr-ci-d-28-563-143-aoif-22-2004-van-22-04-2004",{"_10":10709,"_7":10710,"_34":35,"_13":10711},"Circulaire nr. AOIF 15/2004 (AINV 3/2004 - IR/IV-4/48.165 - E.T.100.223) d.d. 10.03.2004","89f15b27-21d2-4ba7-a82f-b640d4e15f06","circulaire-nr-aoif-15-2004-ainv-3-2004-ir-iv-4-48-165-e-t-100-223-d-d-10-03-2004",{"_10":10713,"_7":10714,"_34":35,"_13":10715},"Circulaire nr. IR/IV-4/52.227 (2/2004) dd. 04.03.2004","f74e3491-a004-4835-9a89-12f80cca72d4","circulaire-nr-ir-iv-4-52-227-2-2004-dd-04-03-2004",{"_10":10717,"_7":10718,"_34":35,"_13":10719},"Circulaire nr. Ci.RH.244/538.460 (AOIF 5/2004) dd. 23.01.2004","00d6d0e1-3e41-41a2-94e3-5786b375045e","circulaire-nr-ci-rh-244-538-460-aoif-5-2004-dd-23-01-2004",{"_10":10721,"_7":10722,"_34":35,"_13":10723},"Circulaire nr. AFZ/2004/0053 (AFZ 5/2004) dd. 16.01.2004","9a9211b1-459e-4b4f-bf32-a50410fecd2b","circulaire-nr-afz-2004-0053-afz-5-2004-dd-16-01-2004",{"_10":10725,"_7":10726,"_34":35,"_13":10727},"Circulaire nr. Ci.RH.241/558.729 (AOIF 28/2003) dd. 03.11.2003","bd5157d4-e43a-4f20-a30c-c9019b83b093","circulaire-nr-ci-rh-241-558-729-aoif-28-2003-dd-03-11-2003",{"_10":10729,"_7":10730,"_34":35,"_13":10731},"Circulaire nr. Ci.RH.243/559.029 (AOIF 10/2004) dd. 08.03.2004","99d609c2-97f5-4fd7-aca9-ba10fab77045","circulaire-nr-ci-rh-243-559-029-aoif-10-2004-dd-08-03-2004",{"_10":10665,"_7":10733,"_34":35,"_13":10667},"05f86579-c96b-4833-bfa3-ddc49f587774",{"_10":10735,"_7":10736,"_34":35,"_13":10737},"Circulaire nr. IR/II-2/50.073 (4/2003) dd. 22.12.2003","182f39d1-80c6-4ef9-95d1-2db8537a2f08","circulaire-nr-ir-ii-2-50-073-4-2003-dd-22-12-2003",{"_10":10739,"_7":10740,"_34":35,"_13":10741},"Circulaire nr. Ci.RH.81/557.698 (AOIF 32/2003) d.d. 10.12.2003","bfb061c6-7c5c-4a93-ba95-28fca248fe3c","circulaire-nr-ci-rh-81-557-698-aoif-32-2003-d-d-10-12-2003",{"_10":10743,"_7":10744,"_34":35,"_13":10745},"Circulaire nr. Ci.RH.81/561.394 (AOIF 2/2004) dd. 13.01.2004","7ccc29de-4c7b-41ba-b428-f4bae6e31534","circulaire-nr-ci-rh-81-561-394-aoif-2-2004-dd-13-01-2004",{"_10":10747,"_7":10748,"_34":35,"_13":10749},"Circulaire nr. Ci.RH.331/559.565 (AOIF 31/2003) van 20.11.2003","9c8bfcb0-1234-41e8-8efb-99870e2ba163","circulaire-nr-ci-rh-331-559-565-aoif-31-2003-van-20-11-2003",{"_10":10751,"_7":10752,"_34":35,"_13":10753},"Circulaire nr. 20/2003 (Dos. I/1/B/169.318 - 2003/10) d.d. 19.11.2003","260fd8f2-700c-40c0-9252-671fa62fc187","circulaire-nr-20-2003-dos-i-1-b-169-318-2003-10-d-d-19-11-2003",{"_10":10755,"_7":10756,"_34":35,"_13":10757},"13.11.2003 - Omzendbrief D.I. 585.10 - D.R.D. 226.270","9fdeeddb-2afa-4d09-b0d1-0bd1aba2221c","13-11-2003-omzendbrief-d-i-585-10-d-r-d-226-270",{"_10":10759,"_7":10760,"_34":35,"_13":10761},"07.11.2003 - Omzendbrief D.I. 556.1 - D.D. 242.056","24d7f45f-3eb7-4176-84de-c981c4f431f6","07-11-2003-omzendbrief-d-i-556-1-d-d-242-056",{"_10":10725,"_7":10763,"_34":35,"_13":10727},"b6c81e12-12b4-4442-af9a-a655d504bb06",{"_10":10743,"_7":10765,"_34":35,"_13":10745},"f3cd12a0-e600-48aa-8b9c-f8624f45c351",{"_10":10767,"_7":10768,"_34":35,"_13":10769},"Circulaire nr. Ci.RH.243/349.099 (AOIF 1/2004) dd. 09.01.2004","0b517deb-d079-4b54-8c71-fc33ede663db","circulaire-nr-ci-rh-243-349-099-aoif-1-2004-dd-09-01-2004",{"_10":10771,"_7":10772,"_34":35,"_13":10773},"Circulaire nr. AFZ/2001-1292-N (AFZ 24/2002 - E.T.103.009) dd. 06.12.2002","362f455f-0dc1-4f03-877e-e2d456379ec1","circulaire-nr-afz-2001-1292-n-afz-24-2002-e-t-103-009-dd-06-12-2002",{"_10":10775,"_7":10776,"_34":35,"_13":10777},"Circulaire nr. Ci.RH.243/548.324 (AOIF 17/2002) dd. 05.06.2002","57caf907-afa2-49c2-a8fa-0eb147d6a0c1","circulaire-nr-ci-rh-243-548-324-aoif-17-2002-dd-05-06-2002",{"_10":10779,"_7":10780,"_34":35,"_13":10781},"Circulaire nr. Ci.RH.331/556.891 (AOIF 9/2004) dd. 04.03.2004","b75cb8c2-a87e-4f35-827f-2db47b0e7411","circulaire-nr-ci-rh-331-556-891-aoif-9-2004-dd-04-03-2004",{"_10":10783,"_7":10784,"_34":35,"_13":10785},"Circulaire nr. Ci.RH.332/557.605 (AOIF 26/2003) van 01.10.2003","57b6ee87-4ad6-442c-86c3-cc3bc916331d","circulaire-nr-ci-rh-332-557-605-aoif-26-2003-van-01-10-2003",{"_10":10787,"_7":10788,"_34":35,"_13":10789},"Circulaire nr. 19/2002 d.d. 30.11.2002","eacba185-6347-4462-974e-9fdd760ec59b","circulaire-nr-19-2002-d-d-30-11-2002",{"_10":3626,"_7":10791,"_34":35,"_13":3628},"45e8832f-d8a0-4d70-b9e5-a9862afed2f5",{"_10":10793,"_7":10794,"_34":35,"_13":10795},"Circulaire nr. AFZ/1999-0995 (AFZ 15/2003) dd. 22.07.2003","48e6235f-dc1a-49df-afb3-5eb25498c5c5","circulaire-nr-afz-1999-0995-afz-15-2003-dd-22-07-2003",{"_10":10797,"_7":10798,"_34":35,"_13":10799},"Circulaire nr. 17/2003 (AFZ 18/2003 - Dos. E.E./L.128) dd. 11.08.2003","1aca225a-2a47-4bbf-a8c2-3eb250e3e77f","circulaire-nr-17-2003-afz-18-2003-dos-e-e-l-128-dd-11-08-2003",{"_10":10801,"_7":10802,"_34":35,"_13":10803},"Circulaire nr. Ci.RH.242/516.233 (AOIF 27/2003) dd. 29.10.2003","70d029c4-86fb-4a11-8c1f-399065d7f55a","circulaire-nr-ci-rh-242-516-233-aoif-27-2003-dd-29-10-2003",{"_10":10805,"_7":10806,"_34":35,"_13":10807},"Circulaire nr. Ci.RH.242/516.233 (AOIF 27/2003) van 29.10.2003","bc7a8389-85f5-44b7-a73a-835e26c15efb","circulaire-nr-ci-rh-242-516-233-aoif-27-2003-van-29-10-2003",{"_10":10809,"_7":10810,"_34":35,"_13":10811},"Circulaire nr. 13/2003 (Dos. I/1/B/169.120 - 2003/08) van 09.07.2003","f3300e34-d190-4db7-a4f4-3cf5883d3f55","circulaire-nr-13-2003-dos-i-1-b-169-120-2003-08-van-09-07-2003",{"_10":10813,"_7":10814,"_34":35,"_13":10815},"Circulaire nr. Ci.RH.82/556.471 (AOIF 12/2003) van 30.04.2003","ee02d16a-d8bf-44c0-91c8-7ab52b288942","circulaire-nr-ci-rh-82-556-471-aoif-12-2003-van-30-04-2003",{"_10":10817,"_7":10818,"_34":35,"_13":10819},"10.03.2003 - Omzendbrief D.I. 521.103 - D.D. 244.648","664eac3a-eaf5-4ec9-9158-3b46f1273ec8","10-03-2003-omzendbrief-d-i-521-103-d-d-244-648",{"_10":10821,"_7":10822,"_34":35,"_13":10823},"Circulaire 2022/C/72 betreffende de btw-vrijstelling voor vervoerdiensten die rechtstreeks verband houden met een uitvoer van goederen (Addendum bij de circulaire 2021/C/96 van 27.10.2021)","84f3e39a-ffa7-45d3-9ac9-44adc6adfc80","circulaire-2022-c-72-betreffende-de-btw-vrijstelling-voor-vervoerdiensten-die-rechtstreeks-verband-houden-met-een-uitvoer-van-goederen-addendum-bij-de-circulaire-2021-c-96-van-27-10-2021",{"_10":10825,"_7":10826,"_34":35,"_13":10827},"Circulaire nr. Ci.RH.331/558.747 (AOIF 25/2003) van 24.09.2003","cb9713d7-5c91-4cec-9163-fd6baa0acb1f","circulaire-nr-ci-rh-331-558-747-aoif-25-2003-van-24-09-2003",{"_10":10829,"_7":10830,"_34":35,"_13":10831},"Circulaire nr. 14/2003 (Dos. E.L.T.T.80) d.d. 22.07.2003","4302bd20-0703-4312-bd5a-7abfb6234f80","circulaire-nr-14-2003-dos-e-l-t-t-80-d-d-22-07-2003",{"_10":10833,"_7":10834,"_34":35,"_13":10835},"Circulaire nr. Ci.RH.241/557.421 (AOIF 19/2003) dd. 07.07.2003","d1f046cf-cb3e-4f11-b89a-cf6532165b98","circulaire-nr-ci-rh-241-557-421-aoif-19-2003-dd-07-07-2003",{"_10":10833,"_7":10837,"_34":35,"_13":10835},"032aaff3-c13e-4f1d-a3a3-515dd21cdefe",{"_10":10839,"_7":10840,"_34":35,"_13":10841},"Circulaire nr. 11/2003 (Dos. I/1/B/169.112 - 2003/4) dd. 26.06.2003","63f3f549-da80-4231-adc9-8b425828fdb7","circulaire-nr-11-2003-dos-i-1-b-169-112-2003-4-dd-26-06-2003",{"_10":10843,"_7":10844,"_34":35,"_13":10845},"Circulaire nr. AFZ/Intern.IB/96-0470 (AFZ 11/2002) d.d. 06.05.2002","b80322b0-8a40-4733-8706-b38c8198dadd","circulaire-nr-afz-intern-ib-96-0470-afz-11-2002-d-d-06-05-2002",{"_10":10847,"_7":10848,"_34":35,"_13":10849},"Circulaire nr. Ci.RH.243/555.917 (AOIF 17/2003) dd. 01.07.2003","493fe975-a0f2-44da-aab7-bba213a57e89","circulaire-nr-ci-rh-243-555-917-aoif-17-2003-dd-01-07-2003",{"_10":10851,"_7":10852,"_34":35,"_13":10853},"Circulaire nr. Ci.RH.241/460.391 (AOIF 15/2003) dd. 18.06.2003","32a547a6-1116-44cc-ac7a-580dedd7d215","circulaire-nr-ci-rh-241-460-391-aoif-15-2003-dd-18-06-2003",{"_10":10855,"_7":10856,"_34":35,"_13":10857},"Circulaire nr. AFZ/2003-0493 (AFZ 10/2003) dd. 18.06.2003","a22674ac-d0c6-49ef-828a-04b7fe026ea8","circulaire-nr-afz-2003-0493-afz-10-2003-dd-18-06-2003",{"_10":10859,"_7":10860,"_34":35,"_13":10861},"Circulaire nr. Ci.RH.243/544.344 (AOIF 11/2003) dd. 28.04.2003","ebf08df8-4fff-400f-89bf-e781bc46a11c","circulaire-nr-ci-rh-243-544-344-aoif-11-2003-dd-28-04-2003",{"_10":10863,"_7":10864,"_34":35,"_13":10865},"Circulaire nr. Ci.RH.331/532.273 (AOIF 5/2003) van 23.04.2003","4f24e0c7-feec-4a9a-9c6d-2f90d41563c5","circulaire-nr-ci-rh-331-532-273-aoif-5-2003-van-23-04-2003",{"_10":10867,"_7":10868,"_34":35,"_13":10869},"Circulaire nr. Ci.RH.241/509.803 (AOIF 8/2003) dd. 17.04.2003","587d1794-74ea-48c9-9ef4-05a72c17476d","circulaire-nr-ci-rh-241-509-803-aoif-8-2003-dd-17-04-2003",{"_10":10871,"_7":10872,"_34":35,"_13":10873},"Circulaire nr. AFZ/Intern. IB/98-0170 (AFZ 6/2003) dd. 25.03.2003","cfe0ca96-2a1f-414c-84b8-f4061553af5e","circulaire-nr-afz-intern-ib-98-0170-afz-6-2003-dd-25-03-2003",{"_10":10875,"_7":10876,"_34":35,"_13":10877},"Circulaire nr. Ci.RH.331/517.844 (AOIF 26/2002) van 20.11.2002","2db67779-5fec-4e68-8541-8b4ca9522e96","circulaire-nr-ci-rh-331-517-844-aoif-26-2002-van-20-11-2002",{"_10":10879,"_7":10880,"_34":35,"_13":10881},"Circulaire nr. Ci.D.28/556.196 (AOIF 18/2003) van 03.07.2003","7d235238-2632-4a0c-9b43-50a5ef60801b","circulaire-nr-ci-d-28-556-196-aoif-18-2003-van-03-07-2003",{"_10":10871,"_7":10883,"_34":35,"_13":10873},"2ba690e9-10e1-40c0-9b9c-e44053575c91",{"_10":10885,"_7":10886,"_34":35,"_13":10887},"Circulaire nr. Ci.RH.244/538.460 (AOIF 3/2003) dd. 28.02.2003","4e881646-a46a-4e17-8b10-e85ef916e846","circulaire-nr-ci-rh-244-538-460-aoif-3-2003-dd-28-02-2003",{"_10":10889,"_7":10890,"_34":35,"_13":10891},"Circulaire nr. 4/2003 d.d. 24.02.2003","032b9ddc-359f-478d-ad1a-42a15b24c2ca","circulaire-nr-4-2003-d-d-24-02-2003",{"_10":10893,"_7":10894,"_34":35,"_13":10895},"Circulaire nr. Ci.RH.243/349.099 (AOIF 1/2003) dd. 15.01.2003","1f68eb57-426c-431a-9ad5-4b514a536e2f","circulaire-nr-ci-rh-243-349-099-aoif-1-2003-dd-15-01-2003",{"_10":10897,"_7":10898,"_34":35,"_13":10899},"Circulaire nr. IR/II-2/38.161 (1/2003) dd. 10.01.2003","934eca50-f7ca-41d2-a556-db07bbbf2496","circulaire-nr-ir-ii-2-38-161-1-2003-dd-10-01-2003",{"_10":10897,"_7":10901,"_34":35,"_13":10899},"b0879f0d-5edd-4cef-8829-db885980f252",{"_10":10903,"_7":10904,"_34":35,"_13":10905},"Circulaire nr. Ci.RH.241/550.265 (AOIF 20/2002) van 13.12.2002","6cfb6821-926d-4022-8ddb-6bceeabd74b1","circulaire-nr-ci-rh-241-550-265-aoif-20-2002-van-13-12-2002",{"_10":10907,"_7":10908,"_34":35,"_13":10909},"Circulaire nr. AFZ/97-785 (AFZ 22/2002) dd. 16.10.2002","050174d1-3704-41f3-9223-82c6046b01b7","circulaire-nr-afz-97-785-afz-22-2002-dd-16-10-2002",{"_10":10911,"_7":10912,"_34":35,"_13":10913},"Circulaire nr. Ci.RH.243/485.270 (AOIF 19/2002) dd. 20.06.2002","1b490d28-7478-4b2c-8da6-015fb8ff79b6","circulaire-nr-ci-rh-243-485-270-aoif-19-2002-dd-20-06-2002",{"_10":10915,"_7":10916,"_34":35,"_13":10917},"Circulaire nr. Ci.RH.241/541.581 (AOIF 16/2002) dd. 23.05.2002","ca630d68-a155-4282-81dd-f6f520b36721","circulaire-nr-ci-rh-241-541-581-aoif-16-2002-dd-23-05-2002",{"_10":10919,"_7":10920,"_34":35,"_13":10921},"Circulaire nr. Ci.RH.331/548.072 (AOIF 27/2002) van 29.11.2002","86c1c1fa-2fce-45de-89b2-adcba6664a44","circulaire-nr-ci-rh-331-548-072-aoif-27-2002-van-29-11-2002",{"_10":10923,"_7":10924,"_34":35,"_13":10925},"Circulaire nr. Ci.RH.421/551.102 (AOIF 24/2002) dd. 17.09.2002","845933a4-bba5-47c8-97da-0ef0e801f6cb","circulaire-nr-ci-rh-421-551-102-aoif-24-2002-dd-17-09-2002",{"_10":10927,"_7":10928,"_34":35,"_13":10929},"Circulaire nr. Ci.RH.241/551.550 (AOIF 23/2002) dd. 28.08.2002","8be228b9-4bda-4e21-9734-08e13baf1f6b","circulaire-nr-ci-rh-241-551-550-aoif-23-2002-dd-28-08-2002",{"_10":10931,"_7":10932,"_34":35,"_13":10933},"Circulaire nr. Ci.RH.81/548.628 (AOIF 21/2002) dd. 29.07.2002","5716a93f-74f7-4246-bd89-caceb57c67bd","circulaire-nr-ci-rh-81-548-628-aoif-21-2002-dd-29-07-2002",{"_10":10935,"_7":10936,"_34":35,"_13":10937},"Circulaire nr. Ci.RH.243/485.270 (AOIF 19/2002) dd. 18.07.2002","b8ea57d6-23f7-4e69-98d3-b658b020ad8d","circulaire-nr-ci-rh-243-485-270-aoif-19-2002-dd-18-07-2002",{"_10":10939,"_7":10940,"_34":35,"_13":10941},"Circulaire nr. AFZ/2002-0097 (AFZ 5/2003) van 14.03.2003","d8271707-8ba9-4f66-a4e7-576445592d7f","circulaire-nr-afz-2002-0097-afz-5-2003-van-14-03-2003",{"_10":10943,"_7":10944,"_34":35,"_13":10945},"Circulaire nr. Ci.RH.243/548.806 (AOIF 13/2002) dd. 06.05.2002","53af470c-b989-4237-9549-80ceff2f1bef","circulaire-nr-ci-rh-243-548-806-aoif-13-2002-dd-06-05-2002",{"_10":10947,"_7":10948,"_34":35,"_13":10949},"Circulaire AKRED nr. 8/2002 d.d. 30.04.2002 (Circ. AFZ nr. 12/2002)","5504b97f-bb60-4164-b0af-8c15678fc6b4","circulaire-akred-nr-8-2002-d-d-30-04-2002-circ-afz-nr-12-2002",{"_10":10951,"_7":10952,"_34":35,"_13":10953},"Circulaire nr. AFZ/97-785 (AFZ 22/2002) d.d. 16.10.2002","15390155-1496-48ae-98b2-ed20a9e1bff5","circulaire-nr-afz-97-785-afz-22-2002-d-d-16-10-2002",{"_10":10955,"_7":10956,"_34":35,"_13":10957},"Circulaire nr. Ci.P.11 Cult./619.200 (AAFisc Nr. 26/2012) d.d. 03.09.2012","1eb11362-c652-4806-a57d-6db78eff77c2","circulaire-nr-ci-p-11-cult-619-200-aafisc-nr-26-2012-d-d-03-09-2012",{"_10":10959,"_7":10960,"_34":35,"_13":10961},"Circulaire nr. Ci.RH.242/618.836 (AAFisc Nr. 27/2012) d.d. 06.08.2012","02131985-b5e2-4e30-b25a-f6997289b8cc","circulaire-nr-ci-rh-242-618-836-aafisc-nr-27-2012-d-d-06-08-2012",{"_10":10963,"_7":10964,"_34":35,"_13":10965},"Circulaire 2017/C/16 betreffende het toepassingsgebied van de afzonderlijke aanslag zoals bedoeld in art. 219, WIB 92","0456d2d9-4130-48d6-ad4c-70ad22140802","circulaire-2017-c-16-betreffende-het-toepassingsgebied-van-de-afzonderlijke-aanslag-zoals-bedoeld-in-art-219-wib-92",{"_10":10967,"_7":10968,"_34":35,"_13":10969},"Circulaire 2017/C/8 betreffende de wet van 25.12.2016 tot wijziging van de rechtspositie van de gedetineerden en van het toezicht op de gevangenissen en houdende diverse bepalingen inzake justitie (Potpourri-wet IV)","571b05c5-aaf0-4daa-ade4-18ee0f550b9f","circulaire-2017-c-8-betreffende-de-wet-van-25-12-2016-tot-wijziging-van-de-rechtspositie-van-de-gedetineerden-en-van-het-toezicht-op-de-gevangenissen-en-houdende-diverse-bepalingen-inzake-justitie-potpourri-wet-iv",{"_10":10971,"_7":10972,"_34":35,"_13":10973},"Circulaire 2022/C/105 over de wijzigingen in de aangifte in de belasting van niet-inwoners (natuurlijke personen) van aanslagjaar 2022","26ba7f8b-f634-4e93-ab30-5114ef009250","circulaire-2022-c-105-over-de-wijzigingen-in-de-aangifte-in-de-belasting-van-niet-inwoners-natuurlijke-personen-van-aanslagjaar-2022",{"_10":10975,"_7":10976,"_34":35,"_13":10977},"Circulaire 2022/C/81 over de grensbedragen inzake aanvullende pensioenen","b5a19655-d580-4183-a100-ce329804268a","circulaire-2022-c-81-over-de-grensbedragen-inzake-aanvullende-pensioenen",{"_10":10979,"_7":10980,"_34":35,"_13":10981},"Circulaire 2022/C/73 FAQ betreffende rubriek XI van tabel B van de bijlage bij het KB nr. 20 van 20.07.1970 inzake btw-tarieven","d2a07a5a-2de2-4624-88fc-066344661183","circulaire-2022-c-73-faq-betreffende-rubriek-xi-van-tabel-b-van-de-bijlage-bij-het-kb-nr-20-van-20-07-1970-inzake-btw-tarieven",{"_10":10983,"_7":10984,"_34":35,"_13":10985},"Circulaire 2022/C/67 betreffende het tijdelijk verlaagd btw-tarief voor de levering van elektriciteit en voor de levering van aardgas en warmte via warmtenetten","df7c25bd-3756-49fa-a44d-e2be06cc631e","circulaire-2022-c-67-betreffende-het-tijdelijk-verlaagd-btw-tarief-voor-de-levering-van-elektriciteit-en-voor-de-levering-van-aardgas-en-warmte-via-warmtenetten",{"_10":10987,"_7":10988,"_34":35,"_13":10989},"Circulaire nr. AFZ/2002-0400 (AFZ 8/2002) van 25.04.2002","717bc1d1-f562-40bd-97d8-980fa90b7043","circulaire-nr-afz-2002-0400-afz-8-2002-van-25-04-2002",{"_10":10991,"_7":10992,"_34":35,"_13":10993},"Circulaire 2017/C/7 betreffende de automatische indexering van de kadastrale inkomens","dd5a308b-1f3a-4a56-8846-2f6dc38c9572","circulaire-2017-c-7-betreffende-de-automatische-indexering-van-de-kadastrale-inkomens",{"_10":10995,"_7":10996,"_34":35,"_13":10997},"Circulaire 2023/C/31 over de belastingvoordelen voor de hypothecaire leningen in het Waals Gewest","951cfdb3-78f2-48fc-a28b-f563d827b7d7","circulaire-2023-c-31-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-waals-gewest",{"_10":10999,"_7":11000,"_34":35,"_13":11001},"Circulaire 2023/C/17 over de kilometervergoeding voor dienstverplaatsingen","da8df24a-2ce3-4351-b819-2bdca2467f03","circulaire-2023-c-17-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":11003,"_7":11004,"_34":35,"_13":11005},"Circulaire 2023/C/25 betreffende het bezoldigd personenvervoer in België door niet in België gevestigde belastingplichtigen","d1733f1c-795c-47b0-b7db-45d5b8e17574","circulaire-2023-c-25-betreffende-het-bezoldigd-personenvervoer-in-belgie-door-niet-in-belgie-gevestigde-belastingplichtigen",{"_10":11007,"_7":11008,"_34":35,"_13":11009},"Circulaire 2017/C/14 betreffende de aangifteverplichting van betalingen verricht aan bepaalde Staten","d0e5ee2a-d895-421b-8572-3168e3561b3f","circulaire-2017-c-14-betreffende-de-aangifteverplichting-van-betalingen-verricht-aan-bepaalde-staten",{"_10":11011,"_7":11012,"_34":35,"_13":11013},"Circulaire 2023/C/30 over de belastingvoordelen voor de hypothecaire leningen in het Brussels Hoofdstedelijk Gewest","ac955b27-e8fc-4333-a5c3-13bee998ae08","circulaire-2023-c-30-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-brussels-hoofdstedelijk-gewest",{"_10":11015,"_7":11016,"_34":35,"_13":11017},"Circulaire 2023/C/18 over de forfaitaire beroepskosten voor burgemeesters, schepenen, OCMW-voorzitters en voorzitters van het bijzonder comité voor de sociale dienst","6c7fe596-f5bb-40d5-92fd-ac3892068f77","circulaire-2023-c-18-over-de-forfaitaire-beroepskosten-voor-burgemeesters-schepenen-ocmw-voorzitters-en-voorzitters-van-het-bijzonder-comite-voor-de-sociale-dienst",{"_10":11019,"_7":11020,"_34":35,"_13":11021},"Circulaire 2023/C/27 betreffende het recht op aftrek van gemengde belastingplichtigen die als activiteit de exploitatie van automaten hebben","aa0ac29e-8033-4837-8f36-63522d95ec4e","circulaire-2023-c-27-betreffende-het-recht-op-aftrek-van-gemengde-belastingplichtigen-die-als-activiteit-de-exploitatie-van-automaten-hebben",{"_10":11023,"_7":11024,"_34":35,"_13":11025},"Circulaire 2023/C/20 houdende commentaar op het KB van 22.07.2019 en het MB van 23.07.2019 betreffende de elektronische verzending van berichten en lijsten als bedoeld in de artikelen 96 en 97, W.Succ. en artikel 3.13.1.3.7, VCF, ..","dd3e246a-78d1-46f0-864c-dd6965e6145c","circulaire-2023-c-20-houdende-commentaar-op-het-kb-van-22-07-2019-en-het-mb-van-23-07-2019-betreffende-de-elektronische-verzending-van-berichten-en-lijsten-als-bedoeld-in-de-artikelen-96-en-97-w-succ-en-artikel-3-13-1-3-7-vcf",{"_10":11027,"_7":11028,"_34":35,"_13":11029},"Circulaire 2023/C/14 over het belastingstelsel van de vergoedingen voor vrijwilligerswerk","605ba406-21ac-42e5-9168-fbd89f8e3c85","circulaire-2023-c-14-over-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk",{"_10":11031,"_7":11032,"_34":35,"_13":11033},"Circulaire 2022/C/38 betreffende de toevoeging van § 4 aan artikel 133, KB/WIB 92 door het koninklijk besluit van 12.12.2021","0d772129-acff-404e-93a0-60ba7ca4a1ef","circulaire-2022-c-38-betreffende-de-toevoeging-van-4-aan-artikel-133-kb-wib-92-door-het-koninklijk-besluit-van-12-12-2021",{"_10":11035,"_7":11036,"_34":35,"_13":11037},"Circulaire 2023/C/10 – Addendum aan de circulaire 2022/C/33 over de berekening van de 80 %-grens","f9a19095-1939-48f5-9900-7f838f262c14","circulaire-2023-c-10-addendum-aan-de-circulaire-2022-c-33-over-de-berekening-van-de-80-grens",{"_10":11039,"_7":11040,"_34":35,"_13":11041},"Circulaire 2023/C/8 over de interestaftrekbeperking","82a4bcce-2d44-4597-beb6-d0a901238beb","circulaire-2023-c-8-over-de-interestaftrekbeperking",{"_10":11043,"_7":11044,"_34":35,"_13":11045},"Circulaire 2022/C/115 betreffende de uitbreiding van de invordering via ANPR-scanners bij controle van voertuigen op de openbare weg tot de fiscale en niet-fiscale schuldvorderingen","6c24279b-3e7a-4492-aaea-315d1804e6d4","circulaire-2022-c-115-betreffende-de-uitbreiding-van-de-invordering-via-anpr-scanners-bij-controle-van-voertuigen-op-de-openbare-weg-tot-de-fiscale-en-niet-fiscale-schuldvorderingen",{"_10":11047,"_7":11048,"_34":35,"_13":11049},"Circulaire 2022/C/113 over de belastingvermindering voor de verwerving van een elektrisch voertuig","2f393cdb-c659-42f0-9b7e-62006fd03c64","circulaire-2022-c-113-over-de-belastingvermindering-voor-de-verwerving-van-een-elektrisch-voertuig",{"_10":11051,"_7":11052,"_34":35,"_13":11053},"Circulaire 2022/C/114 betreffende postzendingen","3e589858-a7b1-4ef6-a766-2afd1962b21c","circulaire-2022-c-114-betreffende-postzendingen",{"_10":11055,"_7":11056,"_34":35,"_13":11057},"Circulaire 2022/C/112 over de vergoedingen voor verblijfkosten in België","d2233e3a-53ac-49c3-a707-e53de5894155","circulaire-2022-c-112-over-de-vergoedingen-voor-verblijfkosten-in-belgie",{"_10":11059,"_7":11060,"_34":35,"_13":11061},"Circulaire 2023/C/5 over de vergoedingen voor verblijfkosten in België","303b10ad-3b93-47ab-83a4-7cd2fdd24bc3","circulaire-2023-c-5-over-de-vergoedingen-voor-verblijfkosten-in-belgie",{"_10":11063,"_7":11064,"_34":35,"_13":11065},"Circulaire 2023/C/4 over tussenkomsten van de werkgever voor thuiswerk","35428608-9804-44b4-a2bc-40ad9b044b58","circulaire-2023-c-4-over-tussenkomsten-van-de-werkgever-voor-thuiswerk",{"_10":11067,"_7":11068,"_34":35,"_13":11069},"Circulaire 2022/C/124 over de maximaal aftrekbare bijdrage voor het vrij aanvullend pensioen voor zelfstandigen (VAPZ) voor het jaar 2022","09a40bce-5163-413b-95f1-0c07194767b9","circulaire-2022-c-124-over-de-maximaal-aftrekbare-bijdrage-voor-het-vrij-aanvullend-pensioen-voor-zelfstandigen-vapz-voor-het-jaar-2022",{"_10":11071,"_7":11072,"_34":35,"_13":11073},"Circulaire 2022/C/118 betreffende het btw-tarief op het recht op toegang tot fitnesscentra en andere sportinrichtingen","bc281ab9-c934-4dd3-91be-68bad6e58e01","circulaire-2022-c-118-betreffende-het-btw-tarief-op-het-recht-op-toegang-tot-fitnesscentra-en-andere-sportinrichtingen",{"_10":11075,"_7":11076,"_34":35,"_13":11077},"Circulaire 2022/C/80 betreffende de wet van 21 januari 2022 houdende diverse fiscale bepalingen inzake registratierechten, recht op geschriften, successierechten en expeditie- en rolrechten","25411e79-cfd5-4275-9960-45221fe3c289","circulaire-2022-c-80-betreffende-de-wet-van-21-januari-2022-houdende-diverse-fiscale-bepalingen-inzake-registratierechten-recht-op-geschriften-successierechten-en-expeditie-en-rolrechten",{"_10":11079,"_7":11080,"_34":35,"_13":11081},"Circulaire 2022/C/70 over de erkenning als landbouwonderneming","ba2f336a-f899-4a55-97dd-65b65be1baa7","circulaire-2022-c-70-over-de-erkenning-als-landbouwonderneming",{"_10":11083,"_7":11084,"_34":35,"_13":11085},"Circulaire 2022/C/83 over tussenkomsten van de werkgever voor thuiswerk","1d951241-6a39-42b5-a8c0-7f55c193f32f","circulaire-2022-c-83-over-tussenkomsten-van-de-werkgever-voor-thuiswerk",{"_10":11087,"_7":11088,"_34":35,"_13":11089},"Circulaire 2022/C/85 over het belastingstelsel van bepaalde financiële uitkeringen in het kader van het crisisoverbruggingsrecht","77176cff-edcd-4d6a-a458-49d2b57d979b","circulaire-2022-c-85-over-het-belastingstelsel-van-bepaalde-financiele-uitkeringen-in-het-kader-van-het-crisisoverbruggingsrecht",{"_10":11091,"_7":11092,"_34":35,"_13":11093},"Circulaire 2022/C/84 over de vergoedingen voor verblijfkosten in België","ecec9f99-8f69-4d9e-a96f-f5b40fbadb2b","circulaire-2022-c-84-over-de-vergoedingen-voor-verblijfkosten-in-belgie",{"_10":11095,"_7":11096,"_34":35,"_13":11097},"Circulaire 2022/C/63 over de fiscale co-ouderschapsregeling","9fa1c030-7571-4474-be01-e199faea3bf4","circulaire-2022-c-63-over-de-fiscale-co-ouderschapsregeling",{"_10":11099,"_7":11100,"_34":35,"_13":11101},"Circulaire 2022/C/69 over de vrijstelling van doorstorting van de bedrijfsvoorheffing voor de opleiding van werknemers","7940a236-3a98-48d0-b0df-31762a235040","circulaire-2022-c-69-over-de-vrijstelling-van-doorstorting-van-de-bedrijfsvoorheffing-voor-de-opleiding-van-werknemers",{"_10":11103,"_7":11104,"_34":35,"_13":11105},"Circulaire nr. 7/2012 dd 31.05.2012","de3f2ef3-2780-48c4-91c0-036811dcb378","circulaire-nr-7-2012-dd-31-05-2012",{"_10":11107,"_7":11108,"_34":35,"_13":11109},"Circulaire 2022/C/78 over de kilometervergoeding voor dienstverplaatsingen","d846087d-5e77-4d64-bd90-2ac21ba5f392","circulaire-2022-c-78-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":11111,"_7":11112,"_34":35,"_13":11113},"Circulaire 2022/C/76 over het aanvullend pensioen van betaalde sportbeoefenaars","f24e6268-30d9-411f-af41-29df059215cf","circulaire-2022-c-76-over-het-aanvullend-pensioen-van-betaalde-sportbeoefenaars",{"_10":11115,"_7":11116,"_34":35,"_13":11117},"Circulaire 2022/C/74 betreffende het Waals decreet van 19 juli 2018 en het besluit van de Waalse regering van 18 juli 2019 betreffende de successie- en registratierechten","98e72fd0-9b73-4c9b-a919-ca836486575b","circulaire-2022-c-74-betreffende-het-waals-decreet-van-19-juli-2018-en-het-besluit-van-de-waalse-regering-van-18-juli-2019-betreffende-de-successie-en-registratierechten",{"_10":11119,"_7":11120,"_34":35,"_13":11121},"Circulaire 2022/C/64 over de wijzigingen in de aangifte in de personenbelasting van aanslagjaar 2022","56a83b12-ef0a-44f0-9ba0-1f6407bc4d52","circulaire-2022-c-64-over-de-wijzigingen-in-de-aangifte-in-de-personenbelasting-van-aanslagjaar-2022",{"_10":11123,"_7":11124,"_34":35,"_13":11125},"Circulaire 2022/C/58 over tussenkomsten van de werkgever voor thuiswerk","ac509862-e251-4eec-8de0-8c61512fdcb5","circulaire-2022-c-58-over-tussenkomsten-van-de-werkgever-voor-thuiswerk",{"_10":11127,"_7":11128,"_34":35,"_13":11129},"Circulaire 2022/C/24 over de uitsluiting van bezoldigingen voor studentenarbeid gepresteerd in het vierde kwartaal van 2020 en de eerste drie kwartalen van 2021 uit de bestaansmiddelen","2cfe7ccc-c86a-4796-b699-87c6e26a3ee2","circulaire-2022-c-24-over-de-uitsluiting-van-bezoldigingen-voor-studentenarbeid-gepresteerd-in-het-vierde-kwartaal-van-2020-en-de-eerste-drie-kwartalen-van-2021-uit-de-bestaansmiddelen",{"_10":11131,"_7":11132,"_34":35,"_13":11133},"Circulaire 2022/C/68 over de heruitgave van maaltijdcheques en eco-cheques en de verlenging van de geldigheidsduur van sport- en cultuurcheques ten gevolge van de COVID-19-pandemie","2aac813e-b81f-4d8c-92de-8db29fb38df2","circulaire-2022-c-68-over-de-heruitgave-van-maaltijdcheques-en-eco-cheques-en-de-verlenging-van-de-geldigheidsduur-van-sport-en-cultuurcheques-ten-gevolge-van-de-covid-19-pandemie",{"_10":11135,"_7":11136,"_34":35,"_13":11137},"Circulaire 2022/C/54 betreffende de invoering van een stelsel van maandelijkse teruggaaf voor bepaalde belastingplichtigen die ertoe gehouden zijn openbare dienstverplichtingen te vervullen","b1f8d80e-6a39-408b-b07d-8423f5deec56","circulaire-2022-c-54-betreffende-de-invoering-van-een-stelsel-van-maandelijkse-teruggaaf-voor-bepaalde-belastingplichtigen-die-ertoe-gehouden-zijn-openbare-dienstverplichtingen-te-vervullen",{"_10":11139,"_7":11140,"_34":35,"_13":11141},"Circulaire 2022/C/55 betreffende de hervorming van de rolrechten","0718a451-3de2-4c13-86bc-a935ce1d6e31","circulaire-2022-c-55-betreffende-de-hervorming-van-de-rolrechten",{"_10":11143,"_7":11144,"_34":35,"_13":11145},"Circulaire 2022/C/43 betreffende de revalorisatiecoëfficiënt 2023","9ca05a95-7e4f-40bb-8735-a5705ef58a59","circulaire-2022-c-43-betreffende-de-revalorisatiecoefficient-2023",{"_10":11147,"_7":11148,"_34":35,"_13":11149},"Circulaire 2022/C/9 over de opheffing van het bijzonder aanslagstelsel voor sommige buitenlandse kaderleden","3dc53f95-4a2d-4d3b-8de7-b9b0d38a18c6","circulaire-2022-c-9-over-de-opheffing-van-het-bijzonder-aanslagstelsel-voor-sommige-buitenlandse-kaderleden",{"_10":11151,"_7":11152,"_34":35,"_13":11153},"Circulaire 2020/C/137 betreffende de wet van 31.07.2020 inzake de registratie van onderhandse akten en vonnissen en arresten en inzake de machtiging voor het verwerpen van bepaalde nalatenschappen","cc411875-7089-4f10-84b0-ad84fdb7a836","circulaire-2020-c-137-betreffende-de-wet-van-31-07-2020-inzake-de-registratie-van-onderhandse-akten-en-vonnissen-en-arresten-en-inzake-de-machtiging-voor-het-verwerpen-van-bepaalde-nalatenschappen",{"_10":11155,"_7":11156,"_34":35,"_13":11157},"Circulaire 2022/C/17 over de bijkomende vermindering voor werkloosheidsuitkeringen – bijgewerkte maximumbedragen aanslagjaar 2022","020f960f-1834-4d04-9e67-e218d4bdd892","circulaire-2022-c-17-over-de-bijkomende-vermindering-voor-werkloosheidsuitkeringen-bijgewerkte-maximumbedragen-aanslagjaar-2022",{"_10":11159,"_7":11160,"_34":35,"_13":11161},"Circulaire 2022/C/59 over de uitzonderlijke verlenging van de doctoraatsbeurs – COVID-19-pandemie","881589d6-741f-4493-b2ad-2b16299b52a2","circulaire-2022-c-59-over-de-uitzonderlijke-verlenging-van-de-doctoraatsbeurs-covid-19-pandemie",{"_10":11163,"_7":11164,"_34":35,"_13":11165},"Circulaire 2022/C/61 betreffende de vrijstelling van de belasting inzake medische verzorging verricht door bepaalde personen en inzake ziekenhuisverpleging – FAQ","09b96584-7d52-4750-9ff0-8ff8d4b26e9e","circulaire-2022-c-61-betreffende-de-vrijstelling-van-de-belasting-inzake-medische-verzorging-verricht-door-bepaalde-personen-en-inzake-ziekenhuisverpleging-faq",{"_10":11167,"_7":11168,"_34":35,"_13":11169},"Circulaire 2022/C/51 over de belastingvoordelen voor de hypothecaire leningen in het Vlaams Gewest","06df0b11-18d0-40f8-83b8-49aaa2ce27f3","circulaire-2022-c-51-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-vlaams-gewest",{"_10":11171,"_7":11172,"_34":35,"_13":11173},"Circulaire 2022/C/65 betreffende de wijzigingen aangebracht aan het Btw-Wetboek en koninklijke besluiten door de wet van 20.12.2021; de wet van 27.12.2021; de programmawet van 27.12.2021 en het koninklijk besluit van 27.12.2021 ..","ed1ad8b5-93da-46c4-9929-7d3119cbf9a1","circulaire-2022-c-65-betreffende-de-wijzigingen-aangebracht-aan-het-btw-wetboek-en-koninklijke-besluiten-door-de-wet-van-20-12-2021-de-wet-van-27-12-2021-de-programmawet-van-27-12-2021-en-het-koninklijk-besluit-van-27-12-2021",{"_10":11175,"_7":11176,"_34":35,"_13":11177},"Circulaire 2022/C/20 over fiscale vergroening van de mobiliteit - mobiliteitsbudget","4644652d-9595-4541-8db0-64a885baab27","circulaire-2022-c-20-over-fiscale-vergroening-van-de-mobiliteit-mobiliteitsbudget",{"_10":11179,"_7":11180,"_34":35,"_13":11181},"Circulaire 2020/C/134 over de gevolgen van de crisis door Covid-19 op het tax shelter stelsel voor podiumwerken","504f2659-9ba7-4217-a7d9-c687be2f3ab9","circulaire-2020-c-134-over-de-gevolgen-van-de-crisis-door-covid-19-op-het-tax-shelter-stelsel-voor-podiumwerken",{"_10":11183,"_7":11184,"_34":35,"_13":11185},"Circulaire 2022/C/57 over de vergoedingen voor verblijfkosten in België","b8d93d31-f6e8-492b-97d4-5729c2006bcc","circulaire-2022-c-57-over-de-vergoedingen-voor-verblijfkosten-in-belgie",{"_10":11187,"_7":11188,"_34":35,"_13":11189},"Circulaire 2022/C/45 betreffende het tijdelijk verlaagd btw-tarief voor afbraak en heropbouw van woningen in het hele Belgische grondgebied en de levering ervan","9c121a3f-e48e-4479-912f-ddf56e68dad4","circulaire-2022-c-45-betreffende-het-tijdelijk-verlaagd-btw-tarief-voor-afbraak-en-heropbouw-van-woningen-in-het-hele-belgische-grondgebied-en-de-levering-ervan",{"_10":11191,"_7":11192,"_34":35,"_13":11193},"Circulaire 2022/C/44 over de steunmaatregel 'vrijstelling van doorstorting van de bedrijfsvoorheffing voor sportbeoefenaars'","2b5f1641-0c6b-41e8-a490-af8823ecb236","circulaire-2022-c-44-over-de-steunmaatregel-vrijstelling-van-doorstorting-van-de-bedrijfsvoorheffing-voor-sportbeoefenaars",{"_10":11195,"_7":11196,"_34":35,"_13":11197},"Circulaire 2022/C/40 over het belastingstelsel van de vergoedingen voor vrijwilligerswerk. Tijdelijke maatregelen in het kader van de COVID-19-pandemie","ed8a20f8-ab24-42bc-896f-b7507cd0d30f","circulaire-2022-c-40-over-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk-tijdelijke-maatregelen-in-het-kader-van-de-covid-19-pandemie",{"_10":11199,"_7":11200,"_34":35,"_13":11201},"Circulaire 2022/C/18 betreffende de wijzigingen aangebracht op het vlak van btw aan de fiscale procedure door de wet van 27.06.2021 houdende diverse fiscale bepalingen en tot wijziging van de wet van 18.09.2017 tot voorkoming van het ..","1a19f6a9-d586-43dc-8795-edd8c516f914","circulaire-2022-c-18-betreffende-de-wijzigingen-aangebracht-op-het-vlak-van-btw-aan-de-fiscale-procedure-door-de-wet-van-27-06-2021-houdende-diverse-fiscale-bepalingen-en-tot-wijziging-van-de-wet-van-18-09-2017-tot-voorkoming-van-het",{"_10":11203,"_7":11204,"_34":35,"_13":11205},"Circulaire 2022/C/31 betreffende de tijdelijke tolerantie in het kader van Covid-19 voor de semi-forfaitaire methode om het beroepsgebruik voor autovoertuigen te bepalen op vlak van btw","6f49db11-c0aa-47fa-be52-c1e16cb09a0b","circulaire-2022-c-31-betreffende-de-tijdelijke-tolerantie-in-het-kader-van-covid-19-voor-de-semi-forfaitaire-methode-om-het-beroepsgebruik-voor-autovoertuigen-te-bepalen-op-vlak-van-btw",{"_10":11207,"_7":11208,"_34":35,"_13":11209},"Circulaire 2022/C/34 betreffende de verlenging van het tijdelijk verlaagde btw-tarief voor mondmaskers en hydroalcoholische gels in het kader van de bestrijding van het coronavirus COVID-19","74e1c1d2-6a58-4d1f-88e0-8708ed6b918f","circulaire-2022-c-34-betreffende-de-verlenging-van-het-tijdelijk-verlaagde-btw-tarief-voor-mondmaskers-en-hydroalcoholische-gels-in-het-kader-van-de-bestrijding-van-het-coronavirus-covid-19",{"_10":11211,"_7":11212,"_34":35,"_13":11213},"Circulaire 2022/C/36 betreffende de accijnstarieven voor gefabriceerde tabak sedert 1 januari 2002 (Opgeheven)","022ff341-37e9-4d4c-bf31-942dfa01130d","circulaire-2022-c-36-betreffende-de-accijnstarieven-voor-gefabriceerde-tabak-sedert-1-januari-2002-opgeheven",{"_10":11215,"_7":11216,"_34":35,"_13":11217},"Circulaire 2022/C/28 over de forfaitaire raming van de voordelen van alle aard voor de kosteloze verstrekking van verwarming en van elektriciteit","5c5d529b-c0d8-4192-ab46-1d43998f3be1","circulaire-2022-c-28-over-de-forfaitaire-raming-van-de-voordelen-van-alle-aard-voor-de-kosteloze-verstrekking-van-verwarming-en-van-elektriciteit",{"_10":11219,"_7":11220,"_34":35,"_13":11221},"Circulaire 2021/C/93 over de vergoedingen voor verblijfkosten in België","b426ef94-f115-481d-a204-331549df1599","circulaire-2021-c-93-over-de-vergoedingen-voor-verblijfkosten-in-belgie",{"_10":11223,"_7":11224,"_34":35,"_13":11225},"Circulaire 2022/C/25 over ter beschikking gestelde voertuigen die specifiek zijn aangepast aan de lichamelijke beperkingen van de werknemer","7358b5c3-5b2c-4a6b-9f39-33898ac240e7","circulaire-2022-c-25-over-ter-beschikking-gestelde-voertuigen-die-specifiek-zijn-aangepast-aan-de-lichamelijke-beperkingen-van-de-werknemer",{"_10":11227,"_7":11228,"_34":35,"_13":11229},"Circulaire 2020/C/132 over de verhoogde aftrek van receptiekosten","974db1f0-c628-4c27-bf78-2fde474f258a","circulaire-2020-c-132-over-de-verhoogde-aftrek-van-receptiekosten",{"_10":11231,"_7":11232,"_34":35,"_13":11233},"Circulaire 2022/C/2 betreffende de verlenging van het tijdelijk verlaagde btw-tarief voor mondmaskers en hydroalcoholische gels in het kader van de bestrijding van het coronavirus COVID-19","91cb46f8-ef94-4ffa-9fb2-0a7a7ce6cf4e","circulaire-2022-c-2-betreffende-de-verlenging-van-het-tijdelijk-verlaagde-btw-tarief-voor-mondmaskers-en-hydroalcoholische-gels-in-het-kader-van-de-bestrijding-van-het-coronavirus-covid-19",{"_10":11235,"_7":11236,"_34":35,"_13":11237},"Circulaire 2023/C/19 betreffende energieproducten en elektriciteit- Opgeheven","7cd83f11-b573-4954-82b6-5564d7c0f3ec","circulaire-2023-c-19-betreffende-energieproducten-en-elektriciteit-opgeheven",{"_10":11239,"_7":11240,"_34":35,"_13":11241},"Circulaire 2023/C/3 betreffende de accijnstarieven voor gefabriceerde tabak sedert 1 januari 2002","af535ea0-0446-4a59-b380-188e9d0e1269","circulaire-2023-c-3-betreffende-de-accijnstarieven-voor-gefabriceerde-tabak-sedert-1-januari-2002",{"_10":11243,"_7":11244,"_34":35,"_13":11245},"Circulaire 2021/C/107 over de maximaal aftrekbare bijdrage voor het vrij aanvullend pensioen voor zelfstandigen (VAPZ) voor het jaar 2021","20f1ccf6-4e6a-4aa2-b742-829659ae22aa","circulaire-2021-c-107-over-de-maximaal-aftrekbare-bijdrage-voor-het-vrij-aanvullend-pensioen-voor-zelfstandigen-vapz-voor-het-jaar-2021",{"_10":11247,"_7":11248,"_34":35,"_13":11249},"Circulaire 2021/C/106 over de bedrijfsvoorheffing verschuldigd op de bezoldigingen voor studentenarbeid","c2883147-a660-40e6-9695-b92732182b3f","circulaire-2021-c-106-over-de-bedrijfsvoorheffing-verschuldigd-op-de-bezoldigingen-voor-studentenarbeid",{"_10":11251,"_7":11252,"_34":35,"_13":11253},"Circulaire 2021/C/83 over het belastingvoordeel voor de kwijtschelding van huur (tweede periode)","65da6542-a1dd-4063-b9ff-eee8656fbf7b","circulaire-2021-c-83-over-het-belastingvoordeel-voor-de-kwijtschelding-van-huur-tweede-periode",{"_10":11255,"_7":11256,"_34":35,"_13":11257},"Circulaire 2022/C/14 over de bedragen geboekt in balansen afgesloten op 31.12.2021, voor de uitbetaling van het vakantiegeld van het personeel in 2022","c52ebff9-cae9-45d1-86e1-c6694a1c1f13","circulaire-2022-c-14-over-de-bedragen-geboekt-in-balansen-afgesloten-op-31-12-2021-voor-de-uitbetaling-van-het-vakantiegeld-van-het-personeel-in-2022",{"_10":11259,"_7":11260,"_34":35,"_13":11261},"Circulaire 2022/C/12 over tussenkomsten van de werkgever voor thuiswerk","3990e4cd-d7f0-4d93-b2f9-8412ecf7f27c","circulaire-2022-c-12-over-tussenkomsten-van-de-werkgever-voor-thuiswerk",{"_10":11263,"_7":11264,"_34":35,"_13":11265},"Circulaire 2021/C/100 over de carry back in de Waalse landbouwsector","e14241ac-3142-4fc8-a78e-9f0986879c85","circulaire-2021-c-100-over-de-carry-back-in-de-waalse-landbouwsector",{"_10":11267,"_7":11268,"_34":35,"_13":11269},"Circulaire 2021/C/96 betreffende de btw-vrijstelling voor vervoerdiensten die rechtstreeks verband houden met een uitvoer van goederen (Bijgewerkt)","c43eaaaf-4775-40bb-b91c-9054d24b20c7","circulaire-2021-c-96-betreffende-de-btw-vrijstelling-voor-vervoerdiensten-die-rechtstreeks-verband-houden-met-een-uitvoer-van-goederen-bijgewerkt",{"_10":11271,"_7":11272,"_34":35,"_13":11273},"Circulaire 2021/C/94 – Tweede addendum aan de circulaire 2019/C/89 over de grandfathering regeling van de interestaftrekbeperking","749090ed-1cc7-4f83-9963-ba0baf0eed68","circulaire-2021-c-94-tweede-addendum-aan-de-circulaire-2019-c-89-over-de-grandfathering-regeling-van-de-interestaftrekbeperking",{"_10":11275,"_7":11276,"_34":35,"_13":11277},"Circulaire 2021/C/103 betreffende de Vrijhandelsovereenkomst tussen de Europese Unie en de Socialistische Republiek Vietnam","e8bb77f4-6ae7-44d8-a6c8-8277af6c5dc1","circulaire-2021-c-103-betreffende-de-vrijhandelsovereenkomst-tussen-de-europese-unie-en-de-socialistische-republiek-vietnam",{"_10":11279,"_7":11280,"_34":35,"_13":11281},"Circulaire 2022/C/19 betreffende de wijzigingen aangebracht op het vlak van procedure inkomstenbelastingen door de wet van 27.06.2021 houdende diverse fiscale bepalingen en tot wijziging van de wet van 18.09.2017..","b38c2eac-ec54-44bc-9e7d-6d409b43e925","circulaire-2022-c-19-betreffende-de-wijzigingen-aangebracht-op-het-vlak-van-procedure-inkomstenbelastingen-door-de-wet-van-27-06-2021-houdende-diverse-fiscale-bepalingen-en-tot-wijziging-van-de-wet-van-18-09-2017",{"_10":11283,"_7":11284,"_34":35,"_13":11285},"Circulaire 2022/C/7 over de forfaitaire beroepskosten voor burgemeesters, schepenen, OCMW-voorzitters en voorzitters van het bijzonder comité voor de sociale dienst","a46de21f-39dd-42e0-bde5-ca80b610903a","circulaire-2022-c-7-over-de-forfaitaire-beroepskosten-voor-burgemeesters-schepenen-ocmw-voorzitters-en-voorzitters-van-het-bijzonder-comite-voor-de-sociale-dienst",{"_10":11287,"_7":11288,"_34":35,"_13":11289},"Circulaire 2021/C/113 betreffende de installatie van laadstations voor elektrische voertuigen en leveringen en diensten met betrekking tot die laadstations","9acccc1a-6665-4a16-b2e3-ec2412681340","circulaire-2021-c-113-betreffende-de-installatie-van-laadstations-voor-elektrische-voertuigen-en-leveringen-en-diensten-met-betrekking-tot-die-laadstations",{"_10":11291,"_7":11292,"_34":35,"_13":11293},"Circulaire 2021/C/105 inzake de wet van 7 februari 2021 houdende diverse wijzigingen aan het Wetboek der registratie-, hypotheek- en griffierechten (W.Reg.), aan het Wetboek der successierechten (W.Succ.), aan het Wetboek diverse rechten en taksen..","38356689-8264-4e23-b96d-c3cda0221931","circulaire-2021-c-105-inzake-de-wet-van-7-februari-2021-houdende-diverse-wijzigingen-aan-het-wetboek-der-registratie-hypotheek-en-griffierechten-w-reg-aan-het-wetboek-der-successierechten-w-succ-aan-het-wetboek-diverse-rechten-en-taksen",{"_10":11295,"_7":11296,"_34":35,"_13":11297},"Circulaire 2021/C/114 betreffende de vrijstelling van de belasting inzake medische verzorging verricht door bepaalde personen en inzake ziekenhuisverpleging (bijgewerkt)","b43000e9-7ed5-4217-916a-2af932b97332","circulaire-2021-c-114-betreffende-de-vrijstelling-van-de-belasting-inzake-medische-verzorging-verricht-door-bepaalde-personen-en-inzake-ziekenhuisverpleging-bijgewerkt",{"_10":11299,"_7":11300,"_34":35,"_13":11301},"Circulaire 2021/C/104 betreffende een administratieve toegeving in het kader van de toepassing van het verlaagd btw-tarief van 6 % bij afbraak en heropbouw van privéwoningen naar aanleiding van het noodweer","5bf3d2e1-4931-4aaf-b8e1-9ed1596b3948","circulaire-2021-c-104-betreffende-een-administratieve-toegeving-in-het-kader-van-de-toepassing-van-het-verlaagd-btw-tarief-van-6-bij-afbraak-en-heropbouw-van-privewoningen-naar-aanleiding-van-het-noodweer",{"_10":11303,"_7":11304,"_34":35,"_13":11305},"Circulaire 2021/ C/89 betreffende de verkoop van Uniegoederen aan boord van een vliegtuig of schip tijdens intra-Unie passagiersvervoer","c7fc6c5f-be02-4c5b-afec-dd91d0d46634","circulaire-2021-c-89-betreffende-de-verkoop-van-uniegoederen-aan-boord-van-een-vliegtuig-of-schip-tijdens-intra-unie-passagiersvervoer",{"_10":11307,"_7":11308,"_34":35,"_13":11309},"Circulaire 2021/C/85 over de jaarlijkse indexatie van de bedragen van toepassing voor de aanslagjaren 2019, 2020 en 2021","1e3e6290-2d6a-4253-b737-0f277060293b","circulaire-2021-c-85-over-de-jaarlijkse-indexatie-van-de-bedragen-van-toepassing-voor-de-aanslagjaren-2019-2020-en-2021",{"_10":11311,"_7":11312,"_34":35,"_13":11313},"Circulaire 2021/C/82 over de toeslag op de belastingvrije som voor zorgbehoevende personen ten laste van 65 jaar of ouder","6920bc7b-75f4-4b83-ac5d-4097d5db78d7","circulaire-2021-c-82-over-de-toeslag-op-de-belastingvrije-som-voor-zorgbehoevende-personen-ten-laste-van-65-jaar-of-ouder",{"_10":11315,"_7":11316,"_34":35,"_13":11317},"Circulaire 2021/C/88 betreffende de verlenging van het tijdelijk verlaagde btw-tarief voor mondmaskers en hydroalcoholische gels in het kader van de bestrijding van het coronavirus COVID-19","a7727c74-4821-4af5-8fd1-0bfe5ecf8a7d","circulaire-2021-c-88-betreffende-de-verlenging-van-het-tijdelijk-verlaagde-btw-tarief-voor-mondmaskers-en-hydroalcoholische-gels-in-het-kader-van-de-bestrijding-van-het-coronavirus-covid-19",{"_10":11319,"_7":11320,"_34":35,"_13":11321},"Circulaire 2021/C/97 over de fiscale behandeling van de buitenlandse beroepsverliezen","6c9ada2c-8ef1-4a55-b8fd-64bf35f2c7b3","circulaire-2021-c-97-over-de-fiscale-behandeling-van-de-buitenlandse-beroepsverliezen",{"_10":11323,"_7":11324,"_34":35,"_13":11325},"Circulaire 2021/C/91 over de wijzigingen in de aangifte in de belasting van niet-inwoners (natuurlijke personen) van aanslagjaar 2021","b4e0327b-f35f-41f4-a5b9-c987f0e7d8b2","circulaire-2021-c-91-over-de-wijzigingen-in-de-aangifte-in-de-belasting-van-niet-inwoners-natuurlijke-personen-van-aanslagjaar-2021",{"_10":11327,"_7":11328,"_34":35,"_13":11329},"Circulaire 2021/C/80 over de uitbreiding van de vrijstelling van doorstorting van de bedrijfsvoorheffing voor onderzoek en ontwikkeling naar bachelors","22d493b8-a100-40f7-9b87-2f225ceccf9a","circulaire-2021-c-80-over-de-uitbreiding-van-de-vrijstelling-van-doorstorting-van-de-bedrijfsvoorheffing-voor-onderzoek-en-ontwikkeling-naar-bachelors",{"_10":11331,"_7":11332,"_34":35,"_13":11333},"Circulaire 2021/C/73 betreffende het intracommunautair verkeer van accijnsproducten vanuit andere lidstaten naar België","52b5a57c-309b-4ede-8771-b92e3209bfb2","circulaire-2021-c-73-betreffende-het-intracommunautair-verkeer-van-accijnsproducten-vanuit-andere-lidstaten-naar-belgie",{"_10":11335,"_7":11336,"_34":35,"_13":11337},"Circulaire 2017/C/24 betreffende de forfaitaire beroepskosten voor burgemeesters, schepenen en OCMW-voorzitters","7a2f6861-00e7-4f31-b047-1932ef9476c9","circulaire-2017-c-24-betreffende-de-forfaitaire-beroepskosten-voor-burgemeesters-schepenen-en-ocmw-voorzitters",{"_10":11339,"_7":11340,"_34":35,"_13":11341},"Circulaire 2021/C/90 over de COVID-19 maatregelen voor de betaling van sociale bijdragen van zelfstandigen","7dd1c5e0-7d17-4207-a151-3ba685851d2f","circulaire-2021-c-90-over-de-covid-19-maatregelen-voor-de-betaling-van-sociale-bijdragen-van-zelfstandigen",{"_10":11343,"_7":11344,"_34":35,"_13":11345},"Circulaire 2021/C/99 over de berekening van de 'één derde-norm'","cacdb287-975e-45fa-be37-dbc5bbe11ffb","circulaire-2021-c-99-over-de-berekening-van-de-een-derde-norm",{"_10":11347,"_7":11348,"_34":35,"_13":11349},"Circulaire 2021/C/52 over de grensbedragen inzake aanvullende pensioenen","cc2f2745-1698-4018-8186-60d183bfd424","circulaire-2021-c-52-over-de-grensbedragen-inzake-aanvullende-pensioenen",{"_10":11351,"_7":11352,"_34":35,"_13":11353},"Circulaire 2021/C/42 betreffende het tijdelijk verlaagde btw-tarief van 6 % voor sommige restaurant- en cateringdiensten","5e1f801f-9e66-4f29-927b-d69c267aaaa6","circulaire-2021-c-42-betreffende-het-tijdelijk-verlaagde-btw-tarief-van-6-voor-sommige-restaurant-en-cateringdiensten",{"_10":11355,"_7":11356,"_34":35,"_13":11357},"Circulaire 2017/C/35 betreffende nieuwe bepalingen voor het verzenden van de kennisgeving van de beslissing tot taxatie","b394cc2d-e9d2-4ec5-843f-fc1760599db1","circulaire-2017-c-35-betreffende-nieuwe-bepalingen-voor-het-verzenden-van-de-kennisgeving-van-de-beslissing-tot-taxatie",{"_10":11359,"_7":11360,"_34":35,"_13":11361},"Circulaire 2017/C/32 betreffende handelsgeschenken en -monsters, reclameartikelen, geschenken en andere goederen die gratis worden verstrekt","867c5774-dcb7-4f85-8819-99fa158bd582","circulaire-2017-c-32-betreffende-handelsgeschenken-en-monsters-reclameartikelen-geschenken-en-andere-goederen-die-gratis-worden-verstrekt",{"_10":11363,"_7":11364,"_34":35,"_13":11365},"Circulaire 2021/C/112 over de aangifteplicht van betalingen naar bepaalde Staten","9e59b5be-326d-4951-9b45-602c8c6d809b","circulaire-2021-c-112-over-de-aangifteplicht-van-betalingen-naar-bepaalde-staten",{"_10":11367,"_7":11368,"_34":35,"_13":11369},"Circulaire 2021/C/78 betreffende de revalorisatiecoëfficiënt 2022","f9f2ee74-98cc-42eb-b644-0784e648b843","circulaire-2021-c-78-betreffende-de-revalorisatiecoefficient-2022",{"_10":11371,"_7":11372,"_34":35,"_13":11373},"Circulaire 2021/C/75 over de belastingvoordelen voor de hypothecaire leningen in het Brussels Hoofdstedelijk Gewest","06c67d39-fe9a-44b7-856a-3eb6c7d2d6ca","circulaire-2021-c-75-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-brussels-hoofdstedelijk-gewest",{"_10":11375,"_7":11376,"_34":35,"_13":11377},"Circulaire 2021/C/66 over de kilometervergoeding voor dienstverplaatsingen","9613f83c-1f7a-4fc9-8786-2ae2332dcd8f","circulaire-2021-c-66-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":11379,"_7":11380,"_34":35,"_13":11381},"Circulaire 2021/C/87 over de interestaftrekbeperking","ceb872a8-3a7a-45bc-b4f5-6d7a85cea5fc","circulaire-2021-c-87-over-de-interestaftrekbeperking",{"_10":11383,"_7":11384,"_34":35,"_13":11385},"Circulaire 2021/C/74 betreffende de verlenging van het tijdelijk verlaagde btw-tarief voor mondmaskers en hydroalcoholische gels in het kader van de bestrijding van het Coronavirus COVID-19","7c6937b6-f1da-493d-9cdf-f2de9c505b01","circulaire-2021-c-74-betreffende-de-verlenging-van-het-tijdelijk-verlaagde-btw-tarief-voor-mondmaskers-en-hydroalcoholische-gels-in-het-kader-van-de-bestrijding-van-het-coronavirus-covid-19",{"_10":11387,"_7":11388,"_34":35,"_13":11389},"Circulaire 2021/C/60 over de vrijstelling van vergoedingen van gewesten, gemeenschappen, provincies of gemeenten ingevolge COVID-19","ba4b4006-bf4d-4fd6-b7e5-ad557fbaaa16","circulaire-2021-c-60-over-de-vrijstelling-van-vergoedingen-van-gewesten-gemeenschappen-provincies-of-gemeenten-ingevolge-covid-19",{"_10":11391,"_7":11392,"_34":35,"_13":11393},"Circulaire 2021/C/51 over het belastingstelsel van bepaalde financiële uitkeringen in het kader van het crisisoverbruggingsrecht","50f1dd9a-9401-4269-8c20-33b3dde07fe5","circulaire-2021-c-51-over-het-belastingstelsel-van-bepaalde-financiele-uitkeringen-in-het-kader-van-het-crisisoverbruggingsrecht",{"_10":11395,"_7":11396,"_34":35,"_13":11397},"Circulaire 2021/C/57 betreffende de beoordeling van de al dan niet aanwezigheid van een winstoogmerk in hoofde van een autonoom gemeentebedrijf","1115a848-c9fd-444f-a456-cc9fe5191eda","circulaire-2021-c-57-betreffende-de-beoordeling-van-de-al-dan-niet-aanwezigheid-van-een-winstoogmerk-in-hoofde-van-een-autonoom-gemeentebedrijf",{"_10":11399,"_7":11400,"_34":35,"_13":11401},"Circulaire 2021/C/47 betreffende het btw-stelsel van het B2B intracommunautair handelsverkeer van goederen","7dbe67df-7994-4161-a892-c43bcc7ea959","circulaire-2021-c-47-betreffende-het-btw-stelsel-van-het-b2b-intracommunautair-handelsverkeer-van-goederen",{"_10":11403,"_7":11404,"_34":35,"_13":11405},"Circulaire 2021/C/68 over de bevriezing van de indexering van fiscale uitgaven","3e50cabd-53c7-4771-a50e-695646f0288a","circulaire-2021-c-68-over-de-bevriezing-van-de-indexering-van-fiscale-uitgaven",{"_10":11407,"_7":11408,"_34":35,"_13":11409},"Circulaire 2021/C/45 over de fiscale vrijstelling van de bedrijfstoeslag en de aanvullende vergoeding bij werkhervatting – werkhervatting bij de vroegere werkgever – maatregelen COVID-19 pandemie","6eafedb2-a5ab-4b62-bc6b-923ce250123f","circulaire-2021-c-45-over-de-fiscale-vrijstelling-van-de-bedrijfstoeslag-en-de-aanvullende-vergoeding-bij-werkhervatting-werkhervatting-bij-de-vroegere-werkgever-maatregelen-covid-19-pandemie",{"_10":11411,"_7":11412,"_34":35,"_13":11413},"Circulaire 2017/C/34 betreffende de voorafgaande kennisgeving van aanwijzingen van belastingontduiking","c9337a2b-0c59-4c98-bc69-7f39bc46080c","circulaire-2017-c-34-betreffende-de-voorafgaande-kennisgeving-van-aanwijzingen-van-belastingontduiking",{"_10":11415,"_7":11416,"_34":35,"_13":11417},"Circulaire 2017/C/27 betreffende de jaarlijkse indexatie van de bedragen van toepassing voor de aanslagjaren 2015, 2016 en 2017","b690f70b-7480-49c9-878d-e6fa8177778e","circulaire-2017-c-27-betreffende-de-jaarlijkse-indexatie-van-de-bedragen-van-toepassing-voor-de-aanslagjaren-2015-2016-en-2017",{"_10":11419,"_7":11420,"_34":35,"_13":11421},"Circulaire 2017/C/26 betreffende de BTW-vrijstelling ten aanzien van de prestaties verricht door zorgkundigen","2d00ad8b-a587-4245-8192-3238eb92595b","circulaire-2017-c-26-betreffende-de-btw-vrijstelling-ten-aanzien-van-de-prestaties-verricht-door-zorgkundigen",{"_10":11423,"_7":11424,"_34":35,"_13":11425},"Circulaire 2020/C/70 over de belastingvoordelen voor de hypothecaire leningen in het Vlaams Gewest","cc9c9fbf-5a00-4544-8906-2757d192ec63","circulaire-2020-c-70-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-vlaams-gewest",{"_10":11427,"_7":11428,"_34":35,"_13":11429},"Circulaire 2017/C/29 over de als beroepskosten aftrekbare bedragen geboekt in balansen afgesloten op 31.12.2016, voor de uitbetaling van het vakantiegeld van het personeel in 2017","94bf95e8-eb8a-489a-aec9-df1328e15bae","circulaire-2017-c-29-over-de-als-beroepskosten-aftrekbare-bedragen-geboekt-in-balansen-afgesloten-op-31-12-2016-voor-de-uitbetaling-van-het-vakantiegeld-van-het-personeel-in-2017",{"_10":11431,"_7":11432,"_34":35,"_13":11433},"Circulaire 2017/C/23 betreffende de vrijstelling van artikel 44, § 2, 12°, van het BTW-Wetboek","b86279fa-627f-442c-a081-2703f83ad8e3","circulaire-2017-c-23-betreffende-de-vrijstelling-van-artikel-44-2-12-van-het-btw-wetboek",{"_10":11435,"_7":11436,"_34":35,"_13":11437},"Circulaire 2017/C/21 betreffende aandelenopties toegekend aan zaakvoerders van managementvennootschappen","41037f6b-ccd7-4a83-ba2a-1d171e6aa737","circulaire-2017-c-21-betreffende-aandelenopties-toegekend-aan-zaakvoerders-van-managementvennootschappen",{"_10":11439,"_7":11440,"_34":35,"_13":11441},"Circulaire 2017/C/22 betreffende de wijzigingen aan de belastingverminderingen voor belastingplichtigen gelokaliseerd in het Brussels Hoofdstedelijk Gewest (Bijlage 3)","7eb887b4-68f2-47d4-8d13-4786e2529a01","circulaire-2017-c-22-betreffende-de-wijzigingen-aan-de-belastingverminderingen-voor-belastingplichtigen-gelokaliseerd-in-het-brussels-hoofdstedelijk-gewest-bijlage-3",{"_10":11443,"_7":11444,"_34":35,"_13":11445},"Circulaire 2017/C/30 betreffende de artikelen 45 t.e.m. 50 van de programmawet van 01.07.2016","edf70260-451a-4612-814e-12c8389063e5","circulaire-2017-c-30-betreffende-de-artikelen-45-t-e-m-50-van-de-programmawet-van-01-07-2016",{"_10":11447,"_7":11448,"_34":35,"_13":11449},"Circulaire 2020/C/150 over de maximaal aftrekbare bijdrage voor het vrij aanvullend pensioen voor zelfstandigen (VAPZ) voor het jaar 2020","7d4213fa-37ec-45e3-92ae-c0b92294d375","circulaire-2020-c-150-over-de-maximaal-aftrekbare-bijdrage-voor-het-vrij-aanvullend-pensioen-voor-zelfstandigen-vapz-voor-het-jaar-2020",{"_10":11451,"_7":11452,"_34":35,"_13":11453},"Circulaire 2017/C/31 over de aanrekening van de toeslagen op de belastingvrije som voor gezinslasten","2cf76903-1eab-4029-8365-29841dd59435","circulaire-2017-c-31-over-de-aanrekening-van-de-toeslagen-op-de-belastingvrije-som-voor-gezinslasten",{"_10":11455,"_7":11456,"_34":35,"_13":11457},"Circulaire 2017/C/12 betreffende de verkrijging van eigen aandelen","ebe7d9be-fd64-4e24-bf49-70dbbc7ed03a","circulaire-2017-c-12-betreffende-de-verkrijging-van-eigen-aandelen",{"_10":11459,"_7":11460,"_34":35,"_13":11461},"Circulaire nr. 2017/C/6 betreffende de staten die de internationale standaard inzake transparantie en uitwisseling van inlichtingen voor belastingdoeleinden niet effectief en substantieel toepassen van 26.01.2017","ab3f8519-1164-4100-a354-0226ae66a969","circulaire-nr-2017-c-6-betreffende-de-staten-die-de-internationale-standaard-inzake-transparantie-en-uitwisseling-van-inlichtingen-voor-belastingdoeleinden-niet-effectief-en-substantieel-toepassen-van-26-01-2017",{"_10":11463,"_7":11464,"_34":35,"_13":11465},"Circulaire 2020/C/129 over de wijzigingen in de aangifte in de belasting van niet-inwoners (natuurlijke personen) van aanslagjaar 2020 (Bijlage 2)","ea9fcbd8-c7ef-4e03-9a68-a9577ed7bf83","circulaire-2020-c-129-over-de-wijzigingen-in-de-aangifte-in-de-belasting-van-niet-inwoners-natuurlijke-personen-van-aanslagjaar-2020-bijlage-2",{"_10":11467,"_7":11468,"_34":35,"_13":11469},"Circulaire 2020/C/131 over de consumptiecheque","fff0f3a8-4133-44f8-aa3c-3bdff8282d3e","circulaire-2020-c-131-over-de-consumptiecheque",{"_10":11471,"_7":11472,"_34":35,"_13":11473},"Circulaire 2017/C/9 betreffende nieuwe bepalingen inzake ambtshalve ontheffing en bezwaarprocedure","49f2beb4-b3ef-496e-9da6-2b84167a3e5c","circulaire-2017-c-9-betreffende-nieuwe-bepalingen-inzake-ambtshalve-ontheffing-en-bezwaarprocedure",{"_10":11475,"_7":11476,"_34":35,"_13":11477},"Circulaire 2017/C/16 betreffende het toepassingsgebied van de afzonderlijke aanslag zoals bedoeld in art. 219, WIB 92 (Bijlage)","b56f2397-a49d-46fc-b181-479e2f84047e","circulaire-2017-c-16-betreffende-het-toepassingsgebied-van-de-afzonderlijke-aanslag-zoals-bedoeld-in-art-219-wib-92-bijlage",{"_10":11479,"_7":11480,"_34":35,"_13":11481},"Circulaire 2020/C/116 betreffende het verstrekken voor liefdadigheidsdoeleinden van voedingsmiddelen en levensnoodzakelijke niet-voedingsmiddelen (Opgeheven)","a4a7ab5d-250b-4912-9378-233fc9a5efbf","circulaire-2020-c-116-betreffende-het-verstrekken-voor-liefdadigheidsdoeleinden-van-voedingsmiddelen-en-levensnoodzakelijke-niet-voedingsmiddelen-opgeheven",{"_10":11483,"_7":11484,"_34":35,"_13":11485},"Circulaire 2020/C/102 over de wijzigingen in de aangifte in de personenbelasting van aanslagjaar 2020","db236606-a85d-4d3e-86c2-f2ba7da7ef61","circulaire-2020-c-102-over-de-wijzigingen-in-de-aangifte-in-de-personenbelasting-van-aanslagjaar-2020",{"_10":11487,"_7":11488,"_34":35,"_13":11489},"Circulaire 2017/C/39 over de wijzigingen in de aangifte in de personenbelasting van aanslagjaar 2017","e0591b3a-1aed-4099-9f6c-68f2976382a6","circulaire-2017-c-39-over-de-wijzigingen-in-de-aangifte-in-de-personenbelasting-van-aanslagjaar-2017",{"_10":11491,"_7":11492,"_34":35,"_13":11493},"Circulaire 2020/C/139 betreffende de beoordeling van de al dan niet aanwezigheid van een winstoogmerk in hoofde van een autonoom gemeentebedrijf (vervangen)","a7bce818-5a1f-4425-b4b6-18973d42ec13","circulaire-2020-c-139-betreffende-de-beoordeling-van-de-al-dan-niet-aanwezigheid-van-een-winstoogmerk-in-hoofde-van-een-autonoom-gemeentebedrijf-vervangen",{"_10":11495,"_7":11496,"_34":35,"_13":11497},"Circulaire 2020/C/133 met betrekking tot de vrijstelling van de verplichting tot betalen van een btw-decembervoorschot in 2020","e569acae-f00e-48d9-8f11-f4ddcdb6ab55","circulaire-2020-c-133-met-betrekking-tot-de-vrijstelling-van-de-verplichting-tot-betalen-van-een-btw-decembervoorschot-in-2020",{"_10":11499,"_7":11500,"_34":35,"_13":11501},"Circulaire 2020/C/130 over de vrijstelling van vergoedingen van gewesten, gemeenschappen, provincies of gemeenten ingevolge COVID-19","657aa7ad-f0bd-462d-9119-0714f83535f7","circulaire-2020-c-130-over-de-vrijstelling-van-vergoedingen-van-gewesten-gemeenschappen-provincies-of-gemeenten-ingevolge-covid-19",{"_10":11503,"_7":11504,"_34":35,"_13":11505},"Circulaire 2020/C/128 over de jaarlijkse indexatie van de bedragen van toepassing voor de aanslagjaren 2018, 2019 en 2020","7a591327-3f80-4770-8d9b-a526b79b83a3","circulaire-2020-c-128-over-de-jaarlijkse-indexatie-van-de-bedragen-van-toepassing-voor-de-aanslagjaren-2018-2019-en-2020",{"_10":11507,"_7":11508,"_34":35,"_13":11509},"Circulaire 2020/C/127 over het maximumbedrag van de bezoldigingen van jonge sportbeoefenaars (Bijlage)","bcb366cd-fb74-4cd9-86ac-6eec201264bc","circulaire-2020-c-127-over-het-maximumbedrag-van-de-bezoldigingen-van-jonge-sportbeoefenaars-bijlage",{"_10":11511,"_7":11512,"_34":35,"_13":11513},"Circulaire 2020/C/135 over de tijdelijke vrijstelling van doorstorting van de BV omwille van COVID-19 pandemie – invoering van een specifieke maatregel voor werkgevers die gebruik hebben gemaakt van het stelsel van tijdelijke werkloosheid - FAQ","aa6d8e5d-f8d2-44ca-bf3b-0b196f0f9e9d","circulaire-2020-c-135-over-de-tijdelijke-vrijstelling-van-doorstorting-van-de-bv-omwille-van-covid-19-pandemie-invoering-van-een-specifieke-maatregel-voor-werkgevers-die-gebruik-hebben-gemaakt-van-het-stelsel-van-tijdelijke-werkloosheid-faq",{"_10":11515,"_7":11516,"_34":35,"_13":11517},"Circulaire 2020/C/112 over de tijdelijke aanpassing van de berekening van de vermeerdering wegens geen of ontoereikende voorafbetalingen als gevolg van COVID-19","8dfad72e-ef23-4ff1-9b4a-80489f2b8d50","circulaire-2020-c-112-over-de-tijdelijke-aanpassing-van-de-berekening-van-de-vermeerdering-wegens-geen-of-ontoereikende-voorafbetalingen-als-gevolg-van-covid-19",{"_10":11519,"_7":11520,"_34":35,"_13":11521},"Circulaire 2020/C/115 over de vrijstelling voor toekomstige beroepsverliezen","44764450-df6e-451b-9991-d155c48d39b7","circulaire-2020-c-115-over-de-vrijstelling-voor-toekomstige-beroepsverliezen",{"_10":11523,"_7":11524,"_34":35,"_13":11525},"Circulaire 2020/C/101 over de fiscale vrijstelling van de bedrijfstoeslag en de aanvullende vergoeding bij werkhervatting – werkhervatting bij de vroegere werkgever – maatregelen COVID-19 pandemie","bb44d60a-d59f-4a2c-9ae5-f0602e143675","circulaire-2020-c-101-over-de-fiscale-vrijstelling-van-de-bedrijfstoeslag-en-de-aanvullende-vergoeding-bij-werkhervatting-werkhervatting-bij-de-vroegere-werkgever-maatregelen-covid-19-pandemie",{"_10":11527,"_7":11528,"_34":35,"_13":11529},"Circulaire 2020/C/105 over de grensbedragen inzake aanvullende pensioenen","efb9f9e6-f158-4589-87a5-8adfb86a7536","circulaire-2020-c-105-over-de-grensbedragen-inzake-aanvullende-pensioenen",{"_10":11531,"_7":11532,"_34":35,"_13":11533},"Circulaire 2020/C/98 betreffende het btw-tarief van toepassing inzake facings voor tanden","7155285c-7775-407a-975a-d355a4227d2b","circulaire-2020-c-98-betreffende-het-btw-tarief-van-toepassing-inzake-facings-voor-tanden",{"_10":11535,"_7":11536,"_34":35,"_13":11537},"Circulaire 2020/C/97 over de interestaftrekbeperking","3b25246c-f1f9-4813-8fe9-0d3da7f046b0","circulaire-2020-c-97-over-de-interestaftrekbeperking",{"_10":11539,"_7":11540,"_34":35,"_13":11541},"Circulaire 2020/C/93 over de kilometervergoeding voor dienstverplaatsingen","5b81db1a-a62d-4f6b-aa05-d2d392210d25","circulaire-2020-c-93-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":11543,"_7":11544,"_34":35,"_13":11545},"Circulaire 2020/C/86 betreffende het tijdelijk verlaagde btw-tarief van 6 % voor sommige restaurant- en cateringdiensten (Vervangen)","ac768c42-1f57-44bf-896a-fe7378507cce","circulaire-2020-c-86-betreffende-het-tijdelijk-verlaagde-btw-tarief-van-6-voor-sommige-restaurant-en-cateringdiensten-vervangen",{"_10":11547,"_7":11548,"_34":35,"_13":11549},"Circulaire 2020/C/65 betreffende het tijdelijk verlaagde btw-tarief voor mondmaskers en voor hydroalcoholische gels in het kader van de bestrijding van het Coronavirus COVID-19","5d30ba08-a34d-42ac-ad1a-6f29a8b34dd6","circulaire-2020-c-65-betreffende-het-tijdelijk-verlaagde-btw-tarief-voor-mondmaskers-en-voor-hydroalcoholische-gels-in-het-kader-van-de-bestrijding-van-het-coronavirus-covid-19",{"_10":11551,"_7":11552,"_34":35,"_13":11553},"Circulaire 2020/C/76 betreffende de mededeling van gegevens met betrekking tot de verzekeringsovereenkomsten rechtsbijstand","cfab18e0-35a1-414a-aff4-20e43f3b6f7c","circulaire-2020-c-76-betreffende-de-mededeling-van-gegevens-met-betrekking-tot-de-verzekeringsovereenkomsten-rechtsbijstand",{"_10":11555,"_7":11556,"_34":35,"_13":11557},"Circulaire 2020/C/20 met betrekking tot het digitaal gehouden dagboek van ontvangsten en centralisatieboek","868a7545-9c80-4acf-99d9-b395792e6673","circulaire-2020-c-20-met-betrekking-tot-het-digitaal-gehouden-dagboek-van-ontvangsten-en-centralisatieboek",{"_10":11559,"_7":11560,"_34":35,"_13":11561},"Circulaire 2020/C/74 betreffende de gevolgen van het artikel 2:70 van het Wetboek van Vennootschappen en Verenigingen op de aangifteplicht bij ontbinding van vennootschappen","e4fe2b50-53dd-4409-92ab-36f738b7d6ad","circulaire-2020-c-74-betreffende-de-gevolgen-van-het-artikel-2-70-van-het-wetboek-van-vennootschappen-en-verenigingen-op-de-aangifteplicht-bij-ontbinding-van-vennootschappen",{"_10":11563,"_7":11564,"_34":35,"_13":11565},"Circulaire 2020/C/73 betreffende de vrijstelling van btw in het kader van de psychologie, de orthopedagogie en de psychotherapie (Geschorst)","557dafbb-a53a-43ae-a16e-5cb7686c7811","circulaire-2020-c-73-betreffende-de-vrijstelling-van-btw-in-het-kader-van-de-psychologie-de-orthopedagogie-en-de-psychotherapie-geschorst",{"_10":11567,"_7":11568,"_34":35,"_13":11569},"Circulaire 2020/C/72 over de gevolgen van de crisis door Covid-19 op het tax shelter stelsel voor audiovisuele werken en podiumwerken","456f20ef-572b-4e54-be50-bdb17b74484a","circulaire-2020-c-72-over-de-gevolgen-van-de-crisis-door-covid-19-op-het-tax-shelter-stelsel-voor-audiovisuele-werken-en-podiumwerken",{"_10":11571,"_7":11572,"_34":35,"_13":11573},"Circulaire 2020/C/71 over de belastingvoordelen voor de hypothecaire leningen in het Brussels Hoofdstedelijk Gewest","e075981a-7f56-4c0b-ada6-6a3ef9db8796","circulaire-2020-c-71-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-brussels-hoofdstedelijk-gewest",{"_10":11575,"_7":11576,"_34":35,"_13":11577},"Circulaire 2020/C/75 over de belastingvermindering Tax shelter voor startende ondernemingen (vennootschappen)","48ccfcc8-ae2b-4022-8a21-20fa45820a8f","circulaire-2020-c-75-over-de-belastingvermindering-tax-shelter-voor-startende-ondernemingen-vennootschappen",{"_10":11579,"_7":11580,"_34":35,"_13":11581},"Circulaire 2020/C/58 over het schenken van goederen aan bepaalde instellingen en giften in natura","a7108a58-b6a0-490d-8053-a4d671656345","circulaire-2020-c-58-over-het-schenken-van-goederen-aan-bepaalde-instellingen-en-giften-in-natura",{"_10":11583,"_7":11584,"_34":35,"_13":11585},"Circulaire 2020/C/54 betreffende de tijdelijke maatregel tot vrijstelling van de btw bij invoer in het kader van de bestrijding van het Coronavirus Covid-19","ac96c1ca-f916-40ae-8cb5-391ef71c32b0","circulaire-2020-c-54-betreffende-de-tijdelijke-maatregel-tot-vrijstelling-van-de-btw-bij-invoer-in-het-kader-van-de-bestrijding-van-het-coronavirus-covid-19",{"_10":11587,"_7":11588,"_34":35,"_13":11589},"Circulaire 2020/C/52 over de bezoldigingen ontvangen van een buitenlandse verbonden vennootschap - FAQ","8d1fb034-f49f-47c4-848a-1cca84ed6332","circulaire-2020-c-52-over-de-bezoldigingen-ontvangen-van-een-buitenlandse-verbonden-vennootschap-faq",{"_10":11591,"_7":11592,"_34":35,"_13":11593},"Circulaire 2020/C/67 over de vergoedingen voor verblijfkosten in België","a948412b-ab61-4103-8e75-08c96dd2ad55","circulaire-2020-c-67-over-de-vergoedingen-voor-verblijfkosten-in-belgie",{"_10":11595,"_7":11596,"_34":35,"_13":11597},"Circulaire 2019/C/126 over de achterwaartse verliesverrekening ter compensatie van schade aan landbouwteelten, veroorzaakt door ongunstige weersomstandigheden","2f360e2e-5ed1-4312-97b0-b4f96a97ad9a","circulaire-2019-c-126-over-de-achterwaartse-verliesverrekening-ter-compensatie-van-schade-aan-landbouwteelten-veroorzaakt-door-ongunstige-weersomstandigheden",{"_10":11599,"_7":11600,"_34":35,"_13":11601},"Circulaire 2020/C/66 betreffende het vrijgesteld vervoer van bepaalde categorieën van personen","b68d2bac-9dce-4ee1-97a9-bd8fa6e6a90b","circulaire-2020-c-66-betreffende-het-vrijgesteld-vervoer-van-bepaalde-categorieen-van-personen",{"_10":11603,"_7":11604,"_34":35,"_13":11605},"Circulaire 2020/C/39 over de belastingvermindering voor prestaties betaald met dienstencheques (Waals Gewest)","ec59db3d-2f4e-4555-b789-d2f21165dafc","circulaire-2020-c-39-over-de-belastingvermindering-voor-prestaties-betaald-met-dienstencheques-waals-gewest",{"_10":11607,"_7":11608,"_34":35,"_13":11609},"Circulaire 2020/C/30 over het Diamant Stelsel","2526678e-40ae-4e59-a4d3-3fb1807c9e95","circulaire-2020-c-30-over-het-diamant-stelsel",{"_10":11611,"_7":11612,"_34":35,"_13":11613},"Circulaire 2020/C/26 over de bijkomende vermindering voor werkloosheidsuitkeringen – bijgewerkte maximumbedragen aanslagjaar 2020","1fcb3d84-46fc-4aa6-9dac-832adeb2c50b","circulaire-2020-c-26-over-de-bijkomende-vermindering-voor-werkloosheidsuitkeringen-bijgewerkte-maximumbedragen-aanslagjaar-2020",{"_10":11615,"_7":11616,"_34":35,"_13":11617},"Circulaire 2020/C/68 betreffende de beoordeling van de al dan niet aanwezigheid van een winstoogmerk in hoofde van een autonoom gemeentebedrijf (vervangen)","4359fa05-cd83-4e7d-a6fe-50cb7832e64b","circulaire-2020-c-68-betreffende-de-beoordeling-van-de-al-dan-niet-aanwezigheid-van-een-winstoogmerk-in-hoofde-van-een-autonoom-gemeentebedrijf-vervangen",{"_10":11619,"_7":11620,"_34":35,"_13":11621},"Circulaire 2020/C/57 over werkloosheidsuitkeringen en eventuele aanvullende vergoedingen ingevolge tijdelijke werkloosheid","cf042712-84e8-4c67-be1e-dd9503605959","circulaire-2020-c-57-over-werkloosheidsuitkeringen-en-eventuele-aanvullende-vergoedingen-ingevolge-tijdelijke-werkloosheid",{"_10":11623,"_7":11624,"_34":35,"_13":11625},"Circulaire 2020/C/60 over de belastingvermindering voor kinderoppas voor activiteiten die worden geannuleerd in het kader van COVID-19","5c4bac67-9782-4eae-aa56-3462522df0f5","circulaire-2020-c-60-over-de-belastingvermindering-voor-kinderoppas-voor-activiteiten-die-worden-geannuleerd-in-het-kader-van-covid-19",{"_10":11627,"_7":11628,"_34":35,"_13":11629},"Circulaire 2020/C/55 betreffende de vrijstelling van de roerende voorheffing die van toepassing is op uitgekeerde dividenden in het kader van bepaalde herstructureringsverrichtingen van beursgenoteerde vennootschappen","28a86da6-b56f-4f10-b9e3-04d34c894d27","circulaire-2020-c-55-betreffende-de-vrijstelling-van-de-roerende-voorheffing-die-van-toepassing-is-op-uitgekeerde-dividenden-in-het-kader-van-bepaalde-herstructureringsverrichtingen-van-beursgenoteerde-vennootschappen",{"_10":11631,"_7":11632,"_34":35,"_13":11633},"Circulaire 2020/C/15 betreffende gecentraliseerde vrijmaking","9ad1db0c-3db9-4183-b4cd-62ea82221b0c","circulaire-2020-c-15-betreffende-gecentraliseerde-vrijmaking",{"_10":11635,"_7":11636,"_34":35,"_13":11637},"Circulaire 2020/C/19 over het belastingstelsel van de vergoedingen voor vrijwilligerswerk","87bb8163-5272-48f8-9112-996d9a5ec419","circulaire-2020-c-19-over-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk",{"_10":11639,"_7":11640,"_34":35,"_13":11641},"Circulaire 2020/C/77 over het arrest nr. 125/2019 van 26.09.2019 van het Grondwettelijk Hof in verband met een prejudiciële vraag over de toepassing van de afzonderlijke aanslag zoals bedoeld in art. 219, WIB 92","d62ac9d6-fe3d-4e35-a9f6-4de8c8f88281","circulaire-2020-c-77-over-het-arrest-nr-125-2019-van-26-09-2019-van-het-grondwettelijk-hof-in-verband-met-een-prejudiciele-vraag-over-de-toepassing-van-de-afzonderlijke-aanslag-zoals-bedoeld-in-art-219-wib-92",{"_10":11643,"_7":11644,"_34":35,"_13":11645},"Circulaire 2020/C/42 over receptiekosten gemaakt ter gelegenheid van een publicitair evenement","a9aad9d8-de29-4b6a-87c8-9d5f1b968ba4","circulaire-2020-c-42-over-receptiekosten-gemaakt-ter-gelegenheid-van-een-publicitair-evenement",{"_10":11647,"_7":11648,"_34":35,"_13":11649},"Circulaire 2020/C/47 betreffende de revalorisatiecoëfficiënt 2021","0fc79e26-750a-4640-b7dc-ceba12d53d82","circulaire-2020-c-47-betreffende-de-revalorisatiecoefficient-2021",{"_10":11651,"_7":11652,"_34":35,"_13":11653},"Circulaire 2020/C/53 betreffende de accijnstarieven voor gefabriceerde tabak sedert 1 januari 2002 (opgeheven)","42bf559e-4e73-42a3-83ef-fe12575226cd","circulaire-2020-c-53-betreffende-de-accijnstarieven-voor-gefabriceerde-tabak-sedert-1-januari-2002-opgeheven",{"_10":11655,"_7":11656,"_34":35,"_13":11657},"Circulaire 2020/C/46 over het schenken van goederen aan bepaalde instellingen en giften in natura","e07a8f79-737e-4cfe-a53f-0229be89a35d","circulaire-2020-c-46-over-het-schenken-van-goederen-aan-bepaalde-instellingen-en-giften-in-natura",{"_10":11659,"_7":11660,"_34":35,"_13":11661},"Circulaire 2020/C/37 over de forfaitaire beroepskosten voor burgemeesters, schepenen, OCMW-voorzitters en voorzitters van het bijzonder comité voor de sociale dienst","a1ce2f1c-e62b-4b99-a533-c0d00cfb3dc2","circulaire-2020-c-37-over-de-forfaitaire-beroepskosten-voor-burgemeesters-schepenen-ocmw-voorzitters-en-voorzitters-van-het-bijzonder-comite-voor-de-sociale-dienst",{"_10":11663,"_7":11664,"_34":35,"_13":11665},"Circulaire 2020/C/35 betreffende richtlijnen inzake verrekenprijzen voor multinationale ondernemingen en belastingadministraties","79654895-7b25-40f7-8879-00a72e39ea85","circulaire-2020-c-35-betreffende-richtlijnen-inzake-verrekenprijzen-voor-multinationale-ondernemingen-en-belastingadministraties",{"_10":11667,"_7":11668,"_34":35,"_13":11669},"Circulaire 2020/C/3 betreffende de terugkerende goederen","44dfb006-e373-4048-b32b-4f113b199ece","circulaire-2020-c-3-betreffende-de-terugkerende-goederen",{"_10":11671,"_7":11672,"_34":35,"_13":11673},"Circulaire 2019/C/135 over de notie 'effectief actief' en 'volledige loopbaan volgens de geldende pensioenwetgeving'","2323e675-0c10-418a-8ec3-775acf3fa7c6","circulaire-2019-c-135-over-de-notie-effectief-actief-en-volledige-loopbaan-volgens-de-geldende-pensioenwetgeving",{"_10":11675,"_7":11676,"_34":35,"_13":11677},"Circulaire 2020/C/44 betreffende de bijzondere reisbureauregeling en de btw-regeling voor reishandelingen waarop de bijzondere reisbureauregeling niet toepasselijk is (Bijgewerkt)","aa9e0b0d-f902-45d2-a3e2-0d5f94ff96d5","circulaire-2020-c-44-betreffende-de-bijzondere-reisbureauregeling-en-de-btw-regeling-voor-reishandelingen-waarop-de-bijzondere-reisbureauregeling-niet-toepasselijk-is-bijgewerkt",{"_10":11679,"_7":11680,"_34":35,"_13":11681},"Circulaire 2020/C/31 over de bedragen geboekt in balansen afgesloten op 31.12.2019 voor de uitbetaling van het vakantiegeld van het personeel in 2020","740f734b-0396-47a0-9468-fbc94a8e5e6f","circulaire-2020-c-31-over-de-bedragen-geboekt-in-balansen-afgesloten-op-31-12-2019-voor-de-uitbetaling-van-het-vakantiegeld-van-het-personeel-in-2020",{"_10":11683,"_7":11684,"_34":35,"_13":11685},"Circulaire 2020/C/29 over de aftrek van de groepsbijdrage in de VenB","9affb57d-10ab-40e9-a40c-4acebed4a314","circulaire-2020-c-29-over-de-aftrek-van-de-groepsbijdrage-in-de-venb",{"_10":11687,"_7":11688,"_34":35,"_13":11689},"Circulaire 2020/C/9 over het vrij aanvullend pensioen voor de werknemers (VAPW) – taks op de verzekeringsverrichtingen van 4,4 % – belastingvermindering bij overschrijding maximale bijdrage","5d568bb1-3f69-4e1d-bcf9-8fa585d6f5bb","circulaire-2020-c-9-over-het-vrij-aanvullend-pensioen-voor-de-werknemers-vapw-taks-op-de-verzekeringsverrichtingen-van-4-4-belastingvermindering-bij-overschrijding-maximale-bijdrage",{"_10":11691,"_7":11692,"_34":35,"_13":11693},"Circulaire 2020/C/8 betreffende de door de wet van 11.02.2019 gewijzigde en nieuwe artikels op het vlak van procedure","fb06b81a-d6ca-4332-91ec-b17d174dfbb7","circulaire-2020-c-8-betreffende-de-door-de-wet-van-11-02-2019-gewijzigde-en-nieuwe-artikels-op-het-vlak-van-procedure",{"_10":11695,"_7":11696,"_34":35,"_13":11697},"Circulaire 2020/C/17 met betrekking tot de impact op het stuk van de btw van de invoering van het Wetboek van vennootschappen en verenigingen (Vervangen)","521b200a-f0c9-4f0b-9214-ccaf3c084804","circulaire-2020-c-17-met-betrekking-tot-de-impact-op-het-stuk-van-de-btw-van-de-invoering-van-het-wetboek-van-vennootschappen-en-verenigingen-vervangen",{"_10":11699,"_7":11700,"_34":35,"_13":11701},"Circulaire 2020/C/14 over de belastingvermindering voor minderwaarden geleden naar aanleiding van de gehele verdeling van het maatschappelijk vermogen van een private privak","d0aa73bb-28fb-4ef4-8dd8-8aa98882b3d5","circulaire-2020-c-14-over-de-belastingvermindering-voor-minderwaarden-geleden-naar-aanleiding-van-de-gehele-verdeling-van-het-maatschappelijk-vermogen-van-een-private-privak",{"_10":11703,"_7":11704,"_34":35,"_13":11705},"Circulaire 2019/C/110 over het maximumbedrag van de bezoldigingen van jonge sportbeoefenaars","8a88b756-058e-4898-8a0f-f1a299ad1447","circulaire-2019-c-110-over-het-maximumbedrag-van-de-bezoldigingen-van-jonge-sportbeoefenaars",{"_10":11707,"_7":11708,"_34":35,"_13":11709},"Circulaire 2019/C/92 betreffende het btw-tarief dat van toepassing is op bomen en planten die geleverd worden bij de aanleg en het onderhoud van tuinen","fd3d2f06-bd0a-4043-b204-62d4d6d25240","circulaire-2019-c-92-betreffende-het-btw-tarief-dat-van-toepassing-is-op-bomen-en-planten-die-geleverd-worden-bij-de-aanleg-en-het-onderhoud-van-tuinen",{"_10":11711,"_7":11712,"_34":35,"_13":11713},"Circulaire 2019/C/94 over de vrijstelling van doorstorting van de bedrijfsvoorheffing voor overuren en ploegen- of nachtarbeid binnen de 'NMBS-groep'","c035bf4e-515a-408c-9e77-f6e128972c8a","circulaire-2019-c-94-over-de-vrijstelling-van-doorstorting-van-de-bedrijfsvoorheffing-voor-overuren-en-ploegen-of-nachtarbeid-binnen-de-nmbs-groep",{"_10":11715,"_7":11716,"_34":35,"_13":11717},"Circulaire 2019/C/67 over het vrij aanvullend pensioen voor de werknemers (VAPW)","4bf37cd3-f627-4231-84e0-6f8bc5425bd6","circulaire-2019-c-67-over-het-vrij-aanvullend-pensioen-voor-de-werknemers-vapw",{"_10":11719,"_7":11720,"_34":35,"_13":11721},"Circulaire 2020/C/5 over het belastingstelsel van de vergoedingen voor vrijwilligerswerk","264993ee-9ddb-4042-b6ff-54bd399c9f41","circulaire-2020-c-5-over-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk",{"_10":11723,"_7":11724,"_34":35,"_13":11725},"Circulaire 2019/C/131 over het Aanvullende Protocol, gedaan te Brussel op 11.07.2012 en te New York op 11.07.2012, bij het Aanvullend Akkoord bij de Algemene Overeenkomst inzake de voorrechten en immuniteiten van de Verenigde Naties ..","4d1b2d5c-dbdb-400a-b6a1-3b32cda9d7f4","circulaire-2019-c-131-over-het-aanvullende-protocol-gedaan-te-brussel-op-11-07-2012-en-te-new-york-op-11-07-2012-bij-het-aanvullend-akkoord-bij-de-algemene-overeenkomst-inzake-de-voorrechten-en-immuniteiten-van-de-verenigde-naties",{"_10":11727,"_7":11728,"_34":35,"_13":11729},"Circulaire 2019/C/123 betreffende de afronding van te betalen bedragen inzake de Btw","6b4d2649-56a6-4562-800f-cb365ff92b68","circulaire-2019-c-123-betreffende-de-afronding-van-te-betalen-bedragen-inzake-de-btw",{"_10":11731,"_7":11732,"_34":35,"_13":11733},"Circulaire 2019/C/113 betreffende forfait en werkelijke kosten (FAQ)","c5fddadc-4dd3-4274-947d-05b8445cfc98","circulaire-2019-c-113-betreffende-forfait-en-werkelijke-kosten-faq",{"_10":11735,"_7":11736,"_34":35,"_13":11737},"Circulaire 2019/C/99 over de fiscale behandeling van in kosten opgenomen disconto geboekt op niet-afschrijfbare immateriële of materiële vaste activa of financiële vaste activa","f8c0a562-4c38-4844-9198-f1ad6a3de542","circulaire-2019-c-99-over-de-fiscale-behandeling-van-in-kosten-opgenomen-disconto-geboekt-op-niet-afschrijfbare-immateriele-of-materiele-vaste-activa-of-financiele-vaste-activa",{"_10":11739,"_7":11740,"_34":35,"_13":11741},"Circulaire 2019/C/61 betreffende de centralisatie van de betalingen van bepaalde fiscale en niet-fiscale schulden ( vervangen )","e71533cb-84e5-47f2-89b7-09a044e0e44f","circulaire-2019-c-61-betreffende-de-centralisatie-van-de-betalingen-van-bepaalde-fiscale-en-niet-fiscale-schulden-vervangen",{"_10":11743,"_7":11744,"_34":35,"_13":11745},"Circulaire 2019/C/76 betreffende terugbetaling en kwijtschelding (opgeheven)","6e98230b-f58b-4968-9253-9d922f7cb725","circulaire-2019-c-76-betreffende-terugbetaling-en-kwijtschelding-opgeheven",{"_10":11747,"_7":11748,"_34":35,"_13":11749},"Circulaire 2020/C/1 betreffende de wet van 02.05.2019 houdende diverse fiscale bepalingen 2019-I","5fce9b0e-4554-4af5-b3a2-84e106be2f5f","circulaire-2020-c-1-betreffende-de-wet-van-02-05-2019-houdende-diverse-fiscale-bepalingen-2019-i",{"_10":11751,"_7":11752,"_34":35,"_13":11753},"Circulaire 2019/C/137 over de algemene vrijstelling van doorstorting van de bedrijfsvoorheffing – rechtzetting voor de sociale werkplaatsen en maatwerkbedrijven","8e6b6613-a083-477d-b37f-b10466a7ff4b","circulaire-2019-c-137-over-de-algemene-vrijstelling-van-doorstorting-van-de-bedrijfsvoorheffing-rechtzetting-voor-de-sociale-werkplaatsen-en-maatwerkbedrijven",{"_10":11755,"_7":11756,"_34":35,"_13":11757},"Circulaire 2019/C/138 over de vrijstelling voor sociaal passief ingevolge het eenheidsstatuut tussen arbeiders en bedienden","a20bf62a-0595-4dac-9597-b969f6dbd676","circulaire-2019-c-138-over-de-vrijstelling-voor-sociaal-passief-ingevolge-het-eenheidsstatuut-tussen-arbeiders-en-bedienden",{"_10":11759,"_7":11760,"_34":35,"_13":11761},"Circulaire 2019/C/108 betreffende gehandicapten (FAQ)","1a0c3e7e-88a5-49ff-bdf2-a9bf9431836e","circulaire-2019-c-108-betreffende-gehandicapten-faq",{"_10":11763,"_7":11764,"_34":35,"_13":11765},"Circulaire 2019/C/95 over de wijziging van het toepassingsgebied van art. 19bis, WIB 92, vanaf 01.01.2018","a92b0681-b478-4003-abbe-449ef963fcfe","circulaire-2019-c-95-over-de-wijziging-van-het-toepassingsgebied-van-art-19bis-wib-92-vanaf-01-01-2018",{"_10":11767,"_7":11768,"_34":35,"_13":11769},"Circulaire 2019/C/103 betreffende de wet van 3 april 2019 inzake successie- en registratierechten","0ca4cd6d-6a9f-467f-8ca8-0f3ce1b0a1f5","circulaire-2019-c-103-betreffende-de-wet-van-3-april-2019-inzake-successie-en-registratierechten",{"_10":11771,"_7":11772,"_34":35,"_13":11773},"Circulaire 2019/C/102 betreffende de definitieve vrijstellingen - Uitzetten, studiebenodigdheden en andere roerende goederen van scholieren en studenten","88c93d21-532d-4f1f-93a2-b5ed09c06e52","circulaire-2019-c-102-betreffende-de-definitieve-vrijstellingen-uitzetten-studiebenodigdheden-en-andere-roerende-goederen-van-scholieren-en-studenten",{"_10":11775,"_7":11776,"_34":35,"_13":11777},"Circulaire 2019/C/125 over de inkomenscompensatievergoedingen bij openbare werken in het Waals Gewest","5d10e4ed-f2c3-4886-a78c-2f9681097083","circulaire-2019-c-125-over-de-inkomenscompensatievergoedingen-bij-openbare-werken-in-het-waals-gewest",{"_10":11779,"_7":11780,"_34":35,"_13":11781},"Corrigendum aan de circulaire 2019/C/56 over de voordelen van alle aard voor het persoonlijk gebruik van een kosteloos ter beschikking gestelde 'valse hybride'","a5de0e22-a591-45fe-8967-bb279580b5db","corrigendum-aan-de-circulaire-2019-c-56-over-de-voordelen-van-alle-aard-voor-het-persoonlijk-gebruik-van-een-kosteloos-ter-beschikking-gestelde-valse-hybride",{"_10":11783,"_7":11784,"_34":35,"_13":11785},"Circulaire 2019/C/112 betreffende leasing (FAQ)","8dca592d-20b3-4e7f-ad80-82745bcfc1c3","circulaire-2019-c-112-betreffende-leasing-faq",{"_10":11787,"_7":11788,"_34":35,"_13":11789},"Circulaire 2019/C/114 betreffende financiering (FAQ)","158f57cb-26ab-400f-9966-404a9dca5500","circulaire-2019-c-114-betreffende-financiering-faq",{"_10":11791,"_7":11792,"_34":35,"_13":11793},"Circulaire 2019/C/121 betreffende de Brusselse ordonnantie van 13 december 2018 tot wijziging van sommige bepalingen van het Wetboek der Registratie-, Hypotheek- en Griffierechten en van het Wetboek der Successierechten","2421be50-6a78-4a81-bd59-fc638ec2921e","circulaire-2019-c-121-betreffende-de-brusselse-ordonnantie-van-13-december-2018-tot-wijziging-van-sommige-bepalingen-van-het-wetboek-der-registratie-hypotheek-en-griffierechten-en-van-het-wetboek-der-successierechten",{"_10":11795,"_7":11796,"_34":35,"_13":11797},"Circulaire 2020/C/50 betreffende het btw-stelsel van het B2B intracommunautair handelsverkeer van goederen (bijgewerkt)","9af53a7d-d5e0-4bd5-bdbe-df09b2d109db","circulaire-2020-c-50-betreffende-het-btw-stelsel-van-het-b2b-intracommunautair-handelsverkeer-van-goederen-bijgewerkt",{"_10":11799,"_7":11800,"_34":35,"_13":11801},"Circulaire 2019/C/97 betreffende diensten in een intracommunautaire context die een materieel werk (waaronder het maakloonwerk) of een expertise met betrekking tot een lichamelijk roerend goed tot voorwerp hebben","af6c6c34-3e2e-4deb-a039-38b67643c68a","circulaire-2019-c-97-betreffende-diensten-in-een-intracommunautaire-context-die-een-materieel-werk-waaronder-het-maakloonwerk-of-een-expertise-met-betrekking-tot-een-lichamelijk-roerend-goed-tot-voorwerp-hebben",{"_10":11803,"_7":11804,"_34":35,"_13":11805},"Circulaire 2019/C/87 betreffende de definitieve vrijstelling - Persoonlijke goederen verkregen in het kader van een erfopvolging","75048227-3ba0-43b8-bc64-7f3c865ebe87","circulaire-2019-c-87-betreffende-de-definitieve-vrijstelling-persoonlijke-goederen-verkregen-in-het-kader-van-een-erfopvolging",{"_10":11807,"_7":11808,"_34":35,"_13":11809},"Circulaire 2019/C/86 betreffende het vereenvoudigd tarief (opgeheven)","09228465-4b52-45c9-8679-1999e6c45cd0","circulaire-2019-c-86-betreffende-het-vereenvoudigd-tarief-opgeheven",{"_10":11811,"_7":11812,"_34":35,"_13":11813},"Circulaire 2019/C/62 over de kilometervergoeding voor dienstverplaatsingen","1cb3e62c-a0bb-4e2f-8a9a-d4bbe04105a4","circulaire-2019-c-62-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":11815,"_7":11816,"_34":35,"_13":11817},"Circulaire 2019/C/55 betreffende de uitwerking van de clausule van meest begunstigde natie in de Overeenkomst België-Litouwen tot het vermijden van dubbele belasting","99ad6db1-d55f-409b-b35b-f8727427d8bc","circulaire-2019-c-55-betreffende-de-uitwerking-van-de-clausule-van-meest-begunstigde-natie-in-de-overeenkomst-belgie-litouwen-tot-het-vermijden-van-dubbele-belasting",{"_10":11819,"_7":11820,"_34":35,"_13":11821},"Circulaire 2019/C/89 over de grandfathering regeling van de interestaftrekbeperking","bba4efe1-1b67-4da5-b8f8-fd3ae6eb3144","circulaire-2019-c-89-over-de-grandfathering-regeling-van-de-interestaftrekbeperking",{"_10":11823,"_7":11824,"_34":35,"_13":11825},"Circulaire 2019/C/100 over de bezoldigingen ontvangen van een buitenlandse verbonden vennootschap","7cf74dfc-3ea8-49aa-9ba7-2d1ae022038d","circulaire-2019-c-100-over-de-bezoldigingen-ontvangen-van-een-buitenlandse-verbonden-vennootschap",{"_10":11827,"_7":11828,"_34":35,"_13":11829},"04.09.2019 - Omzendbrief betreffende de verkeersbelasting of de inverkeersstellingsbelasting op de auto's - In het buitenland ingeschreven voertuigen die door een persoon die in het Waalse Gewest verblijft, op het Waalse grondgebied gebruikt worden","6225e19f-621b-4fda-b0bf-c69e95fc5c27","04-09-2019-omzendbrief-betreffende-de-verkeersbelasting-of-de-inverkeersstellingsbelasting-op-de-auto-s-in-het-buitenland-ingeschreven-voertuigen-die-door-een-persoon-die-in-het-waalse-gewest-verblijft-op-het-waalse-grondgebied-gebruikt-worden",{"_10":11831,"_7":11832,"_34":35,"_13":11833},"Circulaire 2020/C/27 betreffende energieproducten en elektriciteit (opgeheven)","efd43d6e-d88d-4d6f-b46d-fdebc65c47fb","circulaire-2020-c-27-betreffende-energieproducten-en-elektriciteit-opgeheven",{"_10":11835,"_7":11836,"_34":35,"_13":11837},"Circulaire 2019/C/64 betreffende de verlaging van het btw-tarief op de levering van fietsen en op de sterilisatie van katten","0dda518b-edd0-4f37-b51c-2b3810e2fcbb","circulaire-2019-c-64-betreffende-de-verlaging-van-het-btw-tarief-op-de-levering-van-fietsen-en-op-de-sterilisatie-van-katten",{"_10":11839,"_7":11840,"_34":35,"_13":11841},"Circulaire 2019/C/66 betreffende het Waals decreet van 6 mei 2019 inzake successie- en registratierecht","231f3e15-332f-4ff3-a96d-699c901f67d2","circulaire-2019-c-66-betreffende-het-waals-decreet-van-6-mei-2019-inzake-successie-en-registratierecht",{"_10":11843,"_7":11844,"_34":35,"_13":11845},"Circulaire 2019/C/78 over de vrijgestelde voorzieningen voor risico’s en kosten in geval van een vereenvoudigde boekhouding","21bb0988-ec69-4bc5-8f5b-7faa01e51303","circulaire-2019-c-78-over-de-vrijgestelde-voorzieningen-voor-risico-s-en-kosten-in-geval-van-een-vereenvoudigde-boekhouding",{"_10":11847,"_7":11848,"_34":35,"_13":11849},"Circulaire 2019/C/72 betreffende de accijnstarieven voor gefabriceerde tabak sedert 1 januari 2002 (opgeheven)","747f1c7b-278f-4338-9433-f00b1a53c9ba","circulaire-2019-c-72-betreffende-de-accijnstarieven-voor-gefabriceerde-tabak-sedert-1-januari-2002-opgeheven",{"_10":11851,"_7":11852,"_34":35,"_13":11853},"Circulaire 2019/C/68 over de gewestelijke inkomenscompensatievergoedingen bij openbare werken","f6348a13-dac4-4ee8-b82d-ae4a8065c501","circulaire-2019-c-68-over-de-gewestelijke-inkomenscompensatievergoedingen-bij-openbare-werken",{"_10":11855,"_7":11856,"_34":35,"_13":11857},"Circulaire 2019/C/43 over het belastingstelsel van de forfaitaire bedragen betaald aan slachtoffers van thalidomide","9c4c07d6-b6e5-46bd-96ff-9ea7f9edc64f","circulaire-2019-c-43-over-het-belastingstelsel-van-de-forfaitaire-bedragen-betaald-aan-slachtoffers-van-thalidomide",{"_10":11859,"_7":11860,"_34":35,"_13":11861},"Circulaire 2019/C/39 betreffende de jaarlijkse indexatie van de bedragen van toepassing voor de aanslagjaren 2017, 2018 en 2019","625080de-0d19-4c20-8273-b10dce9fd004","circulaire-2019-c-39-betreffende-de-jaarlijkse-indexatie-van-de-bedragen-van-toepassing-voor-de-aanslagjaren-2017-2018-en-2019",{"_10":11863,"_7":11864,"_34":35,"_13":11865},"Circulaire 2019/C/54 betreffende de maximaal aftrekbare bijdrage voor het vrij aanvullend pensioen voor zelfstandigen (VAPZ)","51c41de5-4b4b-4867-a01a-5dd0de5081b6","circulaire-2019-c-54-betreffende-de-maximaal-aftrekbare-bijdrage-voor-het-vrij-aanvullend-pensioen-voor-zelfstandigen-vapz",{"_10":11867,"_7":11868,"_34":35,"_13":11869},"Circulaire 2018/C/122 over de vergoedingen voor verblijfkosten in België","97b1aa66-fd8d-49d0-8fc8-50d1a2dfdceb","circulaire-2018-c-122-over-de-vergoedingen-voor-verblijfkosten-in-belgie",{"_10":11871,"_7":11872,"_34":35,"_13":11873},"Circulaire 2018/C/104 betreffende goedgekeurde en aangewezen plaatsen voor het aanbrengen van goederen bij de douane (opgeheven)","ddc9b050-d931-4c93-9045-56217561f124","circulaire-2018-c-104-betreffende-goedgekeurde-en-aangewezen-plaatsen-voor-het-aanbrengen-van-goederen-bij-de-douane-opgeheven",{"_10":11875,"_7":11876,"_34":35,"_13":11877},"Circulaire 2018/C/69 betreffende de strategie inzake de afbetalingsplannen","eef5858d-94a8-44b4-8537-c0df65df182f","circulaire-2018-c-69-betreffende-de-strategie-inzake-de-afbetalingsplannen",{"_10":11879,"_7":11880,"_34":35,"_13":11881},"Circulaire 2018/C/63 over de voordelen van alle aard voor het persoonlijk gebruik van een PC, tablet, internetaansluiting, mobiele telefoon of vast of mobiel telefoonabonnement","a849c1dc-6a6d-4b3a-99c5-4b495ab846f3","circulaire-2018-c-63-over-de-voordelen-van-alle-aard-voor-het-persoonlijk-gebruik-van-een-pc-tablet-internetaansluiting-mobiele-telefoon-of-vast-of-mobiel-telefoonabonnement",{"_10":11883,"_7":11884,"_34":35,"_13":11885},"Circulaire 2018/C/60 over de aanpassing van de regels voor de aanrekening van de toeslagen op de belastingvrije som voor personen ten laste in het geval van een gemeenschappelijke aanslag","4aec987c-d27b-4efa-8b12-9884c86c4d12","circulaire-2018-c-60-over-de-aanpassing-van-de-regels-voor-de-aanrekening-van-de-toeslagen-op-de-belastingvrije-som-voor-personen-ten-laste-in-het-geval-van-een-gemeenschappelijke-aanslag",{"_10":11887,"_7":11888,"_34":35,"_13":11889},"Circulaire 2019/C/51 betreffende indexering van sommige bedragen inzake de verkeersbelasting","e095e143-c09e-4a7e-844f-41d26cd41af0","circulaire-2019-c-51-betreffende-indexering-van-sommige-bedragen-inzake-de-verkeersbelasting",{"_10":11891,"_7":11892,"_34":35,"_13":11893},"Circulaire 2019/C/34 betreffende de revalorisatiecoëfficiënt 2020","e6a40352-7bca-42b6-9f57-5cdbd82e3748","circulaire-2019-c-34-betreffende-de-revalorisatiecoefficient-2020",{"_10":11895,"_7":11896,"_34":35,"_13":11897},"Circulaire 2019/C/28 betreffende de verzaking aan de inning van de roerende voorheffing op dividenden verleend of toegekend aan pensioenfondsen","f87fc2e8-125b-458c-952e-e34a208bccc2","circulaire-2019-c-28-betreffende-de-verzaking-aan-de-inning-van-de-roerende-voorheffing-op-dividenden-verleend-of-toegekend-aan-pensioenfondsen",{"_10":11899,"_7":11900,"_34":35,"_13":11901},"Circulaire 2019/C/17 over het belastingstelsel van de vergoedingen voor vrijwilligerswerk","72f713c4-625c-4954-bc43-c56389acf737","circulaire-2019-c-17-over-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk",{"_10":11903,"_7":11904,"_34":35,"_13":11905},"Circulaire 2019/C/19 betreffende de gelijkstelling van een werk in onroerende staat met een dienst onder bezwarende titel (artikel 19, § 2, van het Btw-Wetboek)","864c1d00-7d05-4a5b-a18c-604363d36787","circulaire-2019-c-19-betreffende-de-gelijkstelling-van-een-werk-in-onroerende-staat-met-een-dienst-onder-bezwarende-titel-artikel-19-2-van-het-btw-wetboek",{"_10":11907,"_7":11908,"_34":35,"_13":11909},"Circulaire 2019/C/41 over het dubbelbelastingverdrag met de Seychellen van 27.04.2006","32de5d3a-c14a-41df-a504-2023ccd91315","circulaire-2019-c-41-over-het-dubbelbelastingverdrag-met-de-seychellen-van-27-04-2006",{"_10":11911,"_7":11912,"_34":35,"_13":11913},"Circulaire 2019/C/37 over de wijzigingen die inzake 'marktrentevoet' werden aangebracht aan de aftrekbaarheid van interesten als beroepskosten","dd98ca54-15a3-42f0-be71-e619eb0d1fa8","circulaire-2019-c-37-over-de-wijzigingen-die-inzake-marktrentevoet-werden-aangebracht-aan-de-aftrekbaarheid-van-interesten-als-beroepskosten",{"_10":11915,"_7":11916,"_34":35,"_13":11917},"Circulaire 2019/C/29 met commentaar op de wet van 14 oktober 2018 teneinde de griffierechten te hervormen en het koninklijk besluit van 28 januari 2019 betreffende de uitvoering van het Wetboek der registratie-, hypotheek- en griffierechten","ea9c1cb4-86fe-444d-8a03-84b1837a4379","circulaire-2019-c-29-met-commentaar-op-de-wet-van-14-oktober-2018-teneinde-de-griffierechten-te-hervormen-en-het-koninklijk-besluit-van-28-januari-2019-betreffende-de-uitvoering-van-het-wetboek-der-registratie-hypotheek-en-griffierechten",{"_10":11919,"_7":11920,"_34":35,"_13":11921},"Circulaire 2019/C/27 over de grensbedragen inzake aanvullende pensioenen","273875af-9fac-4819-aef5-d25d04735dc3","circulaire-2019-c-27-over-de-grensbedragen-inzake-aanvullende-pensioenen",{"_10":11923,"_7":11924,"_34":35,"_13":11925},"Circulaire 2019/C/23 betreffende het begrip 'gebruik als persoonlijk vervoermiddel' in het kader van de gunstregeling inzake Btw voor autovoertuigen van bepaalde invaliden en gehandicapten","015c26d9-04fb-4c04-bf7e-25e23ec74716","circulaire-2019-c-23-betreffende-het-begrip-gebruik-als-persoonlijk-vervoermiddel-in-het-kader-van-de-gunstregeling-inzake-btw-voor-autovoertuigen-van-bepaalde-invaliden-en-gehandicapten",{"_10":11927,"_7":11928,"_34":35,"_13":11929},"Circulaire 2019/C/16 betreffende de hervorming van de rolrechten","34270f31-5df5-4796-9c15-394fd41ff08e","circulaire-2019-c-16-betreffende-de-hervorming-van-de-rolrechten",{"_10":11931,"_7":11932,"_34":35,"_13":11933},"Circulaire 2019/C/30 betreffende de forfaitaire raming van de voordelen van alle aard voor de kosteloze terbeschikkingstelling van een woning","742cb787-1ceb-4d24-866c-982e71175e52","circulaire-2019-c-30-betreffende-de-forfaitaire-raming-van-de-voordelen-van-alle-aard-voor-de-kosteloze-terbeschikkingstelling-van-een-woning",{"_10":11935,"_7":11936,"_34":35,"_13":11937},"Circulaire 2019/C/26 betreffende het btw-tarief dat van toepassing is op restaurant- en cateringdiensten","ff06eac2-ef3e-4bbe-89f1-3825003e35f9","circulaire-2019-c-26-betreffende-het-btw-tarief-dat-van-toepassing-is-op-restaurant-en-cateringdiensten",{"_10":11939,"_7":11940,"_34":35,"_13":11941},"Circulaire 2018/C/119 betreffende het btw-tarief dat van toepassing is voor deelname aan een ontsnappingsspel","22dbb738-8d2e-4e6d-bf89-f47a3208da54","circulaire-2018-c-119-betreffende-het-btw-tarief-dat-van-toepassing-is-voor-deelname-aan-een-ontsnappingsspel",{"_10":11943,"_7":11944,"_34":35,"_13":11945},"Circulaire 2018/C/107 over de belastingvermindering voor minderwaarden geleden naar aanleiding van de gehele verdeling van het maatschappelijk vermogen van een private privak","128bab28-07b0-43fa-954f-433ee53c13d9","circulaire-2018-c-107-over-de-belastingvermindering-voor-minderwaarden-geleden-naar-aanleiding-van-de-gehele-verdeling-van-het-maatschappelijk-vermogen-van-een-private-privak",{"_10":11947,"_7":11948,"_34":35,"_13":11949},"Circulaire 2018/C/91 betreffende de fiscale bemiddelingsdienst - uitbreiding bevoegdheden naar niet-fiscale schulden - Cel administratieve sancties - kwijtschelding van boeten en belastingverhogingen","3ba2b99e-61cd-49ae-82dc-a34dbf35af13","circulaire-2018-c-91-betreffende-de-fiscale-bemiddelingsdienst-uitbreiding-bevoegdheden-naar-niet-fiscale-schulden-cel-administratieve-sancties-kwijtschelding-van-boeten-en-belastingverhogingen",{"_10":11951,"_7":11952,"_34":35,"_13":11953},"Circulaire 2018/C/105 betreffende de definitieve vrijstellingen bij invoer - Algemene bepalingen","b7ddb974-b7d0-4d9a-82d6-054af7880dbf","circulaire-2018-c-105-betreffende-de-definitieve-vrijstellingen-bij-invoer-algemene-bepalingen",{"_10":11955,"_7":11956,"_34":35,"_13":11957},"Circulaire 2018/C/92 betreffende de mogelijkheid voor de adviseur-generaal of voor de door hem gedelegeerde ambtenaar om een ontheffing per kohier toe te staan en om zijn beslissing te verbeteren - Erratum","fbd023ea-87aa-4578-a7d1-23153decfb8b","circulaire-2018-c-92-betreffende-de-mogelijkheid-voor-de-adviseur-generaal-of-voor-de-door-hem-gedelegeerde-ambtenaar-om-een-ontheffing-per-kohier-toe-te-staan-en-om-zijn-beslissing-te-verbeteren-erratum",{"_10":11959,"_7":11960,"_34":35,"_13":11961},"Circulaire 2018/C/52 betreffende de aanduiding van de schuldenaar van de roerende voorheffing","f9175538-c0b2-44d5-8ee4-3bc761fcef53","circulaire-2018-c-52-betreffende-de-aanduiding-van-de-schuldenaar-van-de-roerende-voorheffing",{"_10":11963,"_7":11964,"_34":35,"_13":11965},"Circulaire 2019/C/25 betreffende de wet van 14.10.2018 tot wijziging van het Btw-Wetboek op het vlak van de onroerende verhuur - FAQ","a58bb9ed-e1bb-4afa-a50a-7314a13783ec","circulaire-2019-c-25-betreffende-de-wet-van-14-10-2018-tot-wijziging-van-het-btw-wetboek-op-het-vlak-van-de-onroerende-verhuur-faq",{"_10":11967,"_7":11968,"_34":35,"_13":11969},"Circulaire 2019/C/7 betreffende de indexering van het kadastraal inkomen","6ebedb77-eba9-47ce-a4d8-ac9da1c0ef91","circulaire-2019-c-7-betreffende-de-indexering-van-het-kadastraal-inkomen",{"_10":11971,"_7":11972,"_34":35,"_13":11973},"Circulaire 2019/C/1 betreffende de verlenging van de erkenning van de VZW Mdeon","da8ecbf3-3968-4dfb-a650-94b868701840","circulaire-2019-c-1-betreffende-de-verlenging-van-de-erkenning-van-de-vzw-mdeon",{"_10":11975,"_7":11976,"_34":35,"_13":11977},"Circulaire 2019/C/5 betreffende de voorwaarden waaronder een universele postdienst van de btw is vrijgesteld overeenkomstig artikel 44, § 3, 14°, van het Btw-Wetboek","09f38d40-dd50-4ade-b2b2-566f133d3ca5","circulaire-2019-c-5-betreffende-de-voorwaarden-waaronder-een-universele-postdienst-van-de-btw-is-vrijgesteld-overeenkomstig-artikel-44-3-14-van-het-btw-wetboek",{"_10":11979,"_7":11980,"_34":35,"_13":11981},"Circulaire 2019/C/12 betreffende goedgekeurde en aangewezen plaatsen voor het aanbrengen van goederen bij de douane (opgeheven)","151d57de-d0f0-42ef-aed1-48b61c04bd97","circulaire-2019-c-12-betreffende-goedgekeurde-en-aangewezen-plaatsen-voor-het-aanbrengen-van-goederen-bij-de-douane-opgeheven",{"_10":11983,"_7":11984,"_34":35,"_13":11985},"Circulaire 2019/C/9 over de gemiddelde referentiewisselkoersen van enkele belangrijke munteenheden in euro","df24658e-5c2e-4ad0-98f9-a8f48f9db19f","circulaire-2019-c-9-over-de-gemiddelde-referentiewisselkoersen-van-enkele-belangrijke-munteenheden-in-euro",{"_10":11987,"_7":11988,"_34":35,"_13":11989},"Circulaire 2019/C/6 over de bedragen geboekt in balansen afgesloten op 31.12.2018, voor de uitbetaling van het vakantiegeld van het personeel in 2019","40937b2c-a4d0-422b-9039-9b208963cbc2","circulaire-2019-c-6-over-de-bedragen-geboekt-in-balansen-afgesloten-op-31-12-2018-voor-de-uitbetaling-van-het-vakantiegeld-van-het-personeel-in-2019",{"_10":11991,"_7":11992,"_34":35,"_13":11993},"Circulaire 2018/C/121 over het wijk-werken","8b87961f-4a42-40ed-a747-43a074b92edf","circulaire-2018-c-121-over-het-wijk-werken",{"_10":11995,"_7":11996,"_34":35,"_13":11997},"Circulaire 2018/C/109 over de forfaitaire vergoedingen voor dienstreizen in het buitenland (Bijlage)","a65b449f-510a-4a9f-8d61-5f601910629a","circulaire-2018-c-109-over-de-forfaitaire-vergoedingen-voor-dienstreizen-in-het-buitenland-bijlage",{"_10":11999,"_7":12000,"_34":35,"_13":12001},"Numéro E 142/16-08","fe854e07-ec56-4c51-a4c3-0ef39177a60e","numero-e-142-16-08",{"_10":12003,"_7":12004,"_34":35,"_13":12005},"Circulaire 2018/C/121 over het wijk-werken (Bijlage)","1e57ed58-1a3c-443f-920b-7fc65ef07788","circulaire-2018-c-121-over-het-wijk-werken-bijlage",{"_10":12007,"_7":12008,"_34":35,"_13":12009},"Circulaire 2018/C/110 over de forfaitaire verblijfsvergoedingen voor beroepsmatige verblijven in het buitenland van meer dan 30 dagen","caff1072-f292-4485-9c22-54a36580d63a","circulaire-2018-c-110-over-de-forfaitaire-verblijfsvergoedingen-voor-beroepsmatige-verblijven-in-het-buitenland-van-meer-dan-30-dagen",{"_10":12011,"_7":12012,"_34":35,"_13":12013},"Circulaire 2018/C/73 over de vrijstelling van doorstorting van bedrijfsvoorheffing voor ploegenarbeid – invoering van een specifieke maatregel voor werken in onroerende staat","ee644b32-91c3-4d6d-bfd1-4ca0923125c4","circulaire-2018-c-73-over-de-vrijstelling-van-doorstorting-van-bedrijfsvoorheffing-voor-ploegenarbeid-invoering-van-een-specifieke-maatregel-voor-werken-in-onroerende-staat",{"_10":12015,"_7":12016,"_34":35,"_13":12017},"Circulaire 2018/C/111 over de belastingvermindering Tax shelter voor groeibedrijven (scale-up)","4feab67a-8299-4613-b74a-8af24295f2f5","circulaire-2018-c-111-over-de-belastingvermindering-tax-shelter-voor-groeibedrijven-scale-up",{"_10":12019,"_7":12020,"_34":35,"_13":12021},"Circulaire 2018/C/112 betreffende het Waals decreet van 13 december 2017 wat betreft de registratierechten","e2888143-e742-4e68-8ec3-a9d3714f89b7","circulaire-2018-c-112-betreffende-het-waals-decreet-van-13-december-2017-wat-betreft-de-registratierechten",{"_10":12023,"_7":12024,"_34":35,"_13":12025},"Circulaire 2018/C/102 over de kilometervergoeding voor dienstverplaatsingen","3a990e14-8b9f-4741-b32b-44150238286c","circulaire-2018-c-102-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":12027,"_7":12028,"_34":35,"_13":12029},"Circulaire 2018/C/109 over de forfaitaire vergoedingen voor dienstreizen in het buitenland","3f2fe9d8-79ef-4eb3-9853-6d76179a2887","circulaire-2018-c-109-over-de-forfaitaire-vergoedingen-voor-dienstreizen-in-het-buitenland",{"_10":12031,"_7":12032,"_34":35,"_13":12033},"Circulaire 2018/C/101 betreffende het vereenvoudigd tarief (opgeheven)","de9fe83d-cb9d-4264-90be-ea50915cbeaf","circulaire-2018-c-101-betreffende-het-vereenvoudigd-tarief-opgeheven",{"_10":12035,"_7":12036,"_34":35,"_13":12037},"Circulaire 2018/C/81 betreffende de ordonnantie van 1 maart 2018 tot aanpassing van de begrippen “ontvanger” en “bevoegde ontvanger” aan de nieuwe structuur van de AAPD","04f6523c-2dc0-4590-a777-a2c35ec7bc47","circulaire-2018-c-81-betreffende-de-ordonnantie-van-1-maart-2018-tot-aanpassing-van-de-begrippen-ontvanger-en-bevoegde-ontvanger-aan-de-nieuwe-structuur-van-de-aapd",{"_10":12039,"_7":12040,"_34":35,"_13":12041},"Circulaire 2018/C/86 over het fiscaal statuut van de student-zelfstandige","4b3eda3e-828f-4163-80f7-7200fbc1cd52","circulaire-2018-c-86-over-het-fiscaal-statuut-van-de-student-zelfstandige",{"_10":12043,"_7":12044,"_34":35,"_13":12045},"Circulaire 2018/C/78 over de wijzigingen aan de belastingverminderingen voor belastingplichtigen gelokaliseerd in het Brussels Hoofdstedelijk Gewest","aa780e27-2332-4551-bf4d-3e0c812fd8aa","circulaire-2018-c-78-over-de-wijzigingen-aan-de-belastingverminderingen-voor-belastingplichtigen-gelokaliseerd-in-het-brussels-hoofdstedelijk-gewest",{"_10":12047,"_7":12048,"_34":35,"_13":12049},"Circulaire 2018/C/75 betreffende het nieuwe erfrecht","a0c28689-3c24-4b74-a48f-f5932eadbb9d","circulaire-2018-c-75-betreffende-het-nieuwe-erfrecht",{"_10":12051,"_7":12052,"_34":35,"_13":12053},"Circulaire 2018/C/59 betreffende het besluit van de Brusselse Hoofdstedelijke Regering van 22.02.2018 tot wijziging van het besluit van de Brusselse Hoofdstedelijke Regering van 21.01.1999 betreffende het verlaagd tarief van de successierechten..","36b514ef-6a57-4e55-9f26-df88ea9ce02e","circulaire-2018-c-59-betreffende-het-besluit-van-de-brusselse-hoofdstedelijke-regering-van-22-02-2018-tot-wijziging-van-het-besluit-van-de-brusselse-hoofdstedelijke-regering-van-21-01-1999-betreffende-het-verlaagd-tarief-van-de-successierechten",{"_10":12055,"_7":12056,"_34":35,"_13":12057},"Circulaire 2018/C/58 over de maatregelen in het voordeel van alleenstaande ouders met kind(eren) ten laste en een laag inkomen","9799cb0f-64dc-466f-be40-cd320dbff76b","circulaire-2018-c-58-over-de-maatregelen-in-het-voordeel-van-alleenstaande-ouders-met-kind-eren-ten-laste-en-een-laag-inkomen",{"_10":12059,"_7":12060,"_34":35,"_13":12061},"Circulaire 2018/C/54 verleent een machtiging voor het gebruik van een vrijstellingsdocument in het kader van de vrijstelling wegens uitvoer voorzien in artikel 39, § 1, 4°, van het Btw-Wetboek","7b764e08-c974-42fb-8d80-2c7997a9ce54","circulaire-2018-c-54-verleent-een-machtiging-voor-het-gebruik-van-een-vrijstellingsdocument-in-het-kader-van-de-vrijstelling-wegens-uitvoer-voorzien-in-artikel-39-1-4-van-het-btw-wetboek",{"_10":12063,"_7":12064,"_34":35,"_13":12065},"Circulaire 2017/C/41 betreffende bagage (versie van 23.05.2018 - opgeheven)","3c9cf836-738c-4286-8322-2b903ea32d4f","circulaire-2017-c-41-betreffende-bagage-versie-van-23-05-2018-opgeheven",{"_10":12067,"_7":12068,"_34":35,"_13":12069},"Circulaire 2018/C/98 betreffende de artikelen 2 tot 6 van de wet houdende maatregelen in de strijd tegen de fiscale fraude van 30.06.2017","7a89a1e7-f121-43f8-bf00-519f6d71f1dd","circulaire-2018-c-98-betreffende-de-artikelen-2-tot-6-van-de-wet-houdende-maatregelen-in-de-strijd-tegen-de-fiscale-fraude-van-30-06-2017",{"_10":12071,"_7":12072,"_34":35,"_13":12073},"Circulaire 2018/C/74 betreffende het Waals decreet van 13 december 2017 en de overdracht van landbouwgronden inzake successie- en registratierechten","8dca133b-507b-4ebd-bc92-9818e61daf49","circulaire-2018-c-74-betreffende-het-waals-decreet-van-13-december-2017-en-de-overdracht-van-landbouwgronden-inzake-successie-en-registratierechten",{"_10":12075,"_7":12076,"_34":35,"_13":12077},"Omzendbrief Waals Gewest d.d. 30.03.2018","3ff7b231-2b36-419e-812e-1a78f7d77236","omzendbrief-waals-gewest-d-d-30-03-2018",{"_10":12079,"_7":12080,"_34":35,"_13":12081},"Circulaire 2018/C/26 betreffende de waarde die in aanmerking moet worden genomen bij de toekenning of de betaalbaarstelling van roerende inkomsten onder de vorm van effecten","c32b5cca-8dc3-4a9b-978d-de239259f9c1","circulaire-2018-c-26-betreffende-de-waarde-die-in-aanmerking-moet-worden-genomen-bij-de-toekenning-of-de-betaalbaarstelling-van-roerende-inkomsten-onder-de-vorm-van-effecten",{"_10":12083,"_7":12084,"_34":35,"_13":12085},"Circulaire 2018/C/6 met betrekking tot het toepassingsgebied van rubriek XL van tabel A van de bijlage bij het koninklijk besluit nr. 20 inzake btw-tarieven","8cd2a26a-ff46-45a8-9127-db32824b047c","circulaire-2018-c-6-met-betrekking-tot-het-toepassingsgebied-van-rubriek-xl-van-tabel-a-van-de-bijlage-bij-het-koninklijk-besluit-nr-20-inzake-btw-tarieven",{"_10":12087,"_7":12088,"_34":35,"_13":12089},"Circulaire 2018/C/8 betreffende de vergoedingen van de personeelsleden van het federaal openbaar ambt","72db2648-1b99-403f-bf3f-9ad85019a58f","circulaire-2018-c-8-betreffende-de-vergoedingen-van-de-personeelsleden-van-het-federaal-openbaar-ambt",{"_10":12091,"_7":12092,"_34":35,"_13":12093},"Circulaire 2018/C/93 betreffende de programmawet van 25.12.2017","f5322489-6c37-4ae6-a480-30bb982d1715","circulaire-2018-c-93-betreffende-de-programmawet-van-25-12-2017",{"_10":12095,"_7":12096,"_34":35,"_13":12097},"Circulaire 2018/C/80 betreffende indexering van sommige bedragen inzake de verkeersbelasting","afd7b279-90ac-4288-a25e-84f68ff7e432","circulaire-2018-c-80-betreffende-indexering-van-sommige-bedragen-inzake-de-verkeersbelasting",{"_10":12099,"_7":12100,"_34":35,"_13":12101},"Circulaire 2018/C/41 over de belastingvermindering voor overwerk","1a5495d7-2525-4a41-afc4-69b601242c71","circulaire-2018-c-41-over-de-belastingvermindering-voor-overwerk",{"_10":12103,"_7":12104,"_34":35,"_13":12105},"Circulaire 2018/C/19 betreffende het verlaagde Btw-tarief op hygiënische beschermingsproducten en op externe defibrillatoren","c2857278-bbd2-447f-bce6-7e1f239f5413","circulaire-2018-c-19-betreffende-het-verlaagde-btw-tarief-op-hygienische-beschermingsproducten-en-op-externe-defibrillatoren",{"_10":12107,"_7":12108,"_34":35,"_13":12109},"Circulaire 2018/C/33 over pensioenen betaald door buitenlandse overheden aan slachtoffers van de Tweede Wereldoorlog","1776b2f6-bdff-467a-9310-f357de6ff0ac","circulaire-2018-c-33-over-pensioenen-betaald-door-buitenlandse-overheden-aan-slachtoffers-van-de-tweede-wereldoorlog",{"_10":12111,"_7":12112,"_34":35,"_13":12113},"Circulaire 2018/C/47 met betrekking tot het Btw-register van de motorvoertuigen","51e6e2e2-f47c-465d-a24d-7ca37fb3612f","circulaire-2018-c-47-met-betrekking-tot-het-btw-register-van-de-motorvoertuigen",{"_10":12115,"_7":12116,"_34":35,"_13":12117},"Circulaire 2018/C/31 betreffende de wet van 6 juli 2017 houdende vereenvoudiging, harmonisering, informatisering en modernisering van bepalingen van burgerlijk recht en van burgerlijk procesrecht alsook van het notariaat, en houdende..","d9988d3a-ab2b-4baf-9ea2-8ba183475b98","circulaire-2018-c-31-betreffende-de-wet-van-6-juli-2017-houdende-vereenvoudiging-harmonisering-informatisering-en-modernisering-van-bepalingen-van-burgerlijk-recht-en-van-burgerlijk-procesrecht-alsook-van-het-notariaat-en-houdende",{"_10":12119,"_7":12120,"_34":35,"_13":12121},"Circulaire 2018/C/53 betreffende de jaarlijkse indexatie van de bedragen van toepassing voor de aanslagjaren 2016, 2017 en 2018","9a292a4e-b7d5-48f9-9c2b-0c51559c0ddf","circulaire-2018-c-53-betreffende-de-jaarlijkse-indexatie-van-de-bedragen-van-toepassing-voor-de-aanslagjaren-2016-2017-en-2018",{"_10":12123,"_7":12124,"_34":35,"_13":12125},"Circulaire 2018/C/49 met betrekking tot het beheer van kredieten","89f5f464-49fe-46f7-8c3a-a57d86a97a0b","circulaire-2018-c-49-met-betrekking-tot-het-beheer-van-kredieten",{"_10":12127,"_7":12128,"_34":35,"_13":12129},"Circulaire 2018/C/38 betreffende het Waals decreet van 1 juni 2017 tot invoering van maatregelen inzake successie- en registratierechten","1f2599b8-26b0-4b5d-b773-36257309c175","circulaire-2018-c-38-betreffende-het-waals-decreet-van-1-juni-2017-tot-invoering-van-maatregelen-inzake-successie-en-registratierechten",{"_10":12131,"_7":12132,"_34":35,"_13":12133},"Circulaire 2018/C/4 betreffende zelfstandige kinderopvang","641f4566-4d5b-41a3-9829-5b83e1e255ad","circulaire-2018-c-4-betreffende-zelfstandige-kinderopvang",{"_10":12135,"_7":12136,"_34":35,"_13":12137},"Circulaire 2018/C/50 betreffende de uitbreiding van de invorderingsmogelijkheden lastens de hoofdelijke aansprakelijken voor ontdoken belastingen","16d2929a-7374-4f0b-8cf3-92bffec3d089","circulaire-2018-c-50-betreffende-de-uitbreiding-van-de-invorderingsmogelijkheden-lastens-de-hoofdelijke-aansprakelijken-voor-ontdoken-belastingen",{"_10":12139,"_7":12140,"_34":35,"_13":12141},"Circulaire 2018/C/44 over de bedragen geboekt in balansen afgesloten op 31.12.2017, voor de uitbetaling van het vakantiegeld van het personeel in 2018","e5cbb655-3f90-40a0-876d-f97feedef0c6","circulaire-2018-c-44-over-de-bedragen-geboekt-in-balansen-afgesloten-op-31-12-2017-voor-de-uitbetaling-van-het-vakantiegeld-van-het-personeel-in-2018",{"_10":12143,"_7":12144,"_34":35,"_13":12145},"Circulaire 2018/C/40 over de forfaitaire beroepskosten voor burgemeesters, schepenen en OCMW-voorzitters","42742235-388b-425b-afd6-15923ae2a84d","circulaire-2018-c-40-over-de-forfaitaire-beroepskosten-voor-burgemeesters-schepenen-en-ocmw-voorzitters",{"_10":12147,"_7":12148,"_34":35,"_13":12149},"Circulaire 2018/C/42 betreffende de wijzigingen van de wet van 21 februari 2003 tot oprichting van een Dienst voor alimentatievorderingen bij de FOD Financiën","d1f23a3a-b948-4caf-ba82-92890a23a38c","circulaire-2018-c-42-betreffende-de-wijzigingen-van-de-wet-van-21-februari-2003-tot-oprichting-van-een-dienst-voor-alimentatievorderingen-bij-de-fod-financien",{"_10":12151,"_7":12152,"_34":35,"_13":12153},"Circulaire 2018/C/25 over het fiscaal statuut van bepaalde door Belgische diplomatieke zendingen en consulaire posten lokaal aangeworven werknemers","1be0e210-4e65-4512-9d32-f765e0d7df33","circulaire-2018-c-25-over-het-fiscaal-statuut-van-bepaalde-door-belgische-diplomatieke-zendingen-en-consulaire-posten-lokaal-aangeworven-werknemers",{"_10":12155,"_7":12156,"_34":35,"_13":12157},"Circulaire 2018/C/28 over de belastingvermindering Tax shelter voor startende ondernemingen","bc10d72b-aa77-4e3d-b376-c9e636967f93","circulaire-2018-c-28-over-de-belastingvermindering-tax-shelter-voor-startende-ondernemingen",{"_10":12159,"_7":12160,"_34":35,"_13":12161},"Circulaire 2018/C/22 over het belastingstelsel van de vergoedingen voor vrijwilligerswerk","0549a1ea-7782-4a29-a932-325520e95fb9","circulaire-2018-c-22-over-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk",{"_10":12163,"_7":12164,"_34":35,"_13":12165},"Circulaire 2017/C/54 betreffende het begrotingsfonds voor de juridische tweedelijnsbijstand – bijdrage – geen vrijstelling voor de belastingadministratie - invordering","1c2a892f-2c12-4916-b1db-25b83d684913","circulaire-2017-c-54-betreffende-het-begrotingsfonds-voor-de-juridische-tweedelijnsbijstand-bijdrage-geen-vrijstelling-voor-de-belastingadministratie-invordering",{"_10":12167,"_7":12168,"_34":35,"_13":12169},"Circulaire 2017/C/52 betreffende het ontstaan van een penale boete – Gevolgen voor de collectieve insolventieprocedures","d17c27c6-64de-4bab-8aa1-815742dc3994","circulaire-2017-c-52-betreffende-het-ontstaan-van-een-penale-boete-gevolgen-voor-de-collectieve-insolventieprocedures",{"_10":12171,"_7":12172,"_34":35,"_13":12173},"Circulaire 2017/C/56 betreffende de bijkomende aangifteverplichtingen inzake verrekenprijzen","d36905c4-a9dc-48ba-9565-d9ca86df5082","circulaire-2017-c-56-betreffende-de-bijkomende-aangifteverplichtingen-inzake-verrekenprijzen",{"_10":12175,"_7":12176,"_34":35,"_13":12177},"Circulaire 2021/C/18 betreffende het tijdelijk verlaagd btw-tarief voor afbraak en heropbouw van woningen in het hele Belgische grondgebied en de levering ervan (Bijgewerkt)","c43647e7-02a5-44d8-b462-d2633467f262","circulaire-2021-c-18-betreffende-het-tijdelijk-verlaagd-btw-tarief-voor-afbraak-en-heropbouw-van-woningen-in-het-hele-belgische-grondgebied-en-de-levering-ervan-bijgewerkt",{"_10":12179,"_7":12180,"_34":35,"_13":12181},"Circulaire 2021/C/7 betreffende de bijzondere reisbureauregeling en de btw-regeling voor reishandelingen waarop de bijzondere reisbureauregeling niet toepasselijk is","b5264c99-0f22-40b2-8c6d-9948e0b581e5","circulaire-2021-c-7-betreffende-de-bijzondere-reisbureauregeling-en-de-btw-regeling-voor-reishandelingen-waarop-de-bijzondere-reisbureauregeling-niet-toepasselijk-is",{"_10":12183,"_7":12184,"_34":35,"_13":12185},"Circulaire 2017/C/38 betreffende het Btw-tarief dat van toepassing is op fietsherstellingen","1f685f70-28e0-4f9a-8f1c-34f70160f36e","circulaire-2017-c-38-betreffende-het-btw-tarief-dat-van-toepassing-is-op-fietsherstellingen",{"_10":12187,"_7":12188,"_34":35,"_13":12189},"Circulaire 2017/C/73 betreffende opzeggingsvergoedingen van zelfstandige bedrijfsleiders","e9dd0a69-52df-4c9d-a27c-9a62df43ba4f","circulaire-2017-c-73-betreffende-opzeggingsvergoedingen-van-zelfstandige-bedrijfsleiders",{"_10":12191,"_7":12192,"_34":35,"_13":12193},"Circulaire 2018/C/13 betreffende de bezoldigingen betaald door een internationaal tribunaal","756b788a-47a7-4e20-b7d0-5bede230be09","circulaire-2018-c-13-betreffende-de-bezoldigingen-betaald-door-een-internationaal-tribunaal",{"_10":12195,"_7":12196,"_34":35,"_13":12197},"Circulaire 2018/C/7 betreffende de bijkomende vermindering voor pensioenen en vervangingsinkomsten – bijgewerkte maximumbedragen aanslagjaar 2018","f86b27d0-4e57-411b-80a9-79f5c4aa3ffd","circulaire-2018-c-7-betreffende-de-bijkomende-vermindering-voor-pensioenen-en-vervangingsinkomsten-bijgewerkte-maximumbedragen-aanslagjaar-2018",{"_10":12199,"_7":12200,"_34":35,"_13":12201},"Circulaire 2018/C/20 betreffende de aanpassingen aan het Btw-Wetboek door de wet van 29.11.2017","9cf6362c-326c-4bd7-b95b-2560afc90fac","circulaire-2018-c-20-betreffende-de-aanpassingen-aan-het-btw-wetboek-door-de-wet-van-29-11-2017",{"_10":12203,"_7":12204,"_34":35,"_13":12205},"Circulaire 2018/C/1 betreffende de afschaffing van de aangetekende brief voor de verzending van de aanmaning tot betaling en de harmonisering van de moratoire interesten inzake niet-fiscale schuldvorderingen","1d6c6aa7-c358-4766-b202-ba9160aa81b8","circulaire-2018-c-1-betreffende-de-afschaffing-van-de-aangetekende-brief-voor-de-verzending-van-de-aanmaning-tot-betaling-en-de-harmonisering-van-de-moratoire-interesten-inzake-niet-fiscale-schuldvorderingen",{"_10":12207,"_7":12208,"_34":35,"_13":12209},"Circulaire 2017/C/84 betreffende de forfaitarisering van de retributies verschuldigd voor het bekomen van inlichtingen uit de patrimoniumdocumentatie","9b8820b8-7e8c-4a9e-a116-67e9b1f3ff93","circulaire-2017-c-84-betreffende-de-forfaitarisering-van-de-retributies-verschuldigd-voor-het-bekomen-van-inlichtingen-uit-de-patrimoniumdocumentatie",{"_10":12211,"_7":12212,"_34":35,"_13":12213},"Circulaire 2017/C/64 betreffende de factuur, voorwaarde voor het uitoefenen van het recht op aftrek inzake Btw","242e3891-13a6-4007-bcaf-833daae839d4","circulaire-2017-c-64-betreffende-de-factuur-voorwaarde-voor-het-uitoefenen-van-het-recht-op-aftrek-inzake-btw",{"_10":12215,"_7":12216,"_34":35,"_13":12217},"Circulaire 2018/C/2 betreffende de nalatigheidsinteresten en de moratoriuminteresten inzake inkomstenbelastingen – Wijzigingen aangebracht door de wet van 25 december 2017 tot hervorming van de vennootschapsbelasting","c823c32c-8b7d-448a-aeda-ae1446e30f5f","circulaire-2018-c-2-betreffende-de-nalatigheidsinteresten-en-de-moratoriuminteresten-inzake-inkomstenbelastingen-wijzigingen-aangebracht-door-de-wet-van-25-december-2017-tot-hervorming-van-de-vennootschapsbelasting",{"_10":12219,"_7":12220,"_34":35,"_13":12221},"Circulaire 2017/C/85 betreffende het begrip gestort kapitaal in het kader van bepaalde verrichtingen","07343fe6-e663-4a69-992a-3c4c9f5ac784","circulaire-2017-c-85-betreffende-het-begrip-gestort-kapitaal-in-het-kader-van-bepaalde-verrichtingen",{"_10":12223,"_7":12224,"_34":35,"_13":12225},"Circulaire 2021/C/40 betreffende de tijdelijke verlaging van het boetetarief in geval van niet-betaling en niet-tijdige betaling van de belasting waarvan de opeisbaarheid blijkt uit de ingediende periodieke aangifte – boete van ..","8a8a012e-41d8-477e-96fa-90d4ae2a058b","circulaire-2021-c-40-betreffende-de-tijdelijke-verlaging-van-het-boetetarief-in-geval-van-niet-betaling-en-niet-tijdige-betaling-van-de-belasting-waarvan-de-opeisbaarheid-blijkt-uit-de-ingediende-periodieke-aangifte-boete-van",{"_10":12227,"_7":12228,"_34":35,"_13":12229},"Circulaire 2026/C/16 betreffende de wijziging van de regels inzake de plaatsbepaling van diensten beoogd door artikel 21, § 3, 3°, en 21bis, § 2, 5°, van het Btw-Wetboek","a070dd2b-53b3-4713-ac92-f52fe5e4d937","circulaire-2026-c-16-betreffende-de-wijziging-van-de-regels-inzake-de-plaatsbepaling-van-diensten-beoogd-door-artikel-21-3-3-en-21bis-2-5-van-het-btw-wetboek",{"_10":12231,"_7":12232,"_34":35,"_13":12233},"Circulaire 2025/C/74 verleent een machtiging voor het gebruik van een vrijstellingsdocument in het kader van de vrijstelling wegens uitvoer voorzien in artikel 39, § 1, 4°, van het Btw-Wetboek","1d455224-24a3-40c3-bfbd-32fef18c0a33","circulaire-2025-c-74-verleent-een-machtiging-voor-het-gebruik-van-een-vrijstellingsdocument-in-het-kader-van-de-vrijstelling-wegens-uitvoer-voorzien-in-artikel-39-1-4-van-het-btw-wetboek",{"_10":12235,"_7":12236,"_34":35,"_13":12237},"Circulaire 2017/C/82 betreffende de voordelen van alle aard voor het persoonlijk gebruik van een kosteloos ter beschikking gestelde PC, tablet, internetaansluiting, mobiele telefoon of vast of mobiel telefoonabonnement","d868fedd-a056-4299-a171-d5beb9f24bc6","circulaire-2017-c-82-betreffende-de-voordelen-van-alle-aard-voor-het-persoonlijk-gebruik-van-een-kosteloos-ter-beschikking-gestelde-pc-tablet-internetaansluiting-mobiele-telefoon-of-vast-of-mobiel-telefoonabonnement",{"_10":12239,"_7":12240,"_34":35,"_13":12241},"Circulaire 2017/C/74 betreffende de belastingheffing van interesten van bankrekeningen met een overeenkomst eenheid van rekening","8b1051ab-cfc4-49a8-a763-108e6edccc11","circulaire-2017-c-74-betreffende-de-belastingheffing-van-interesten-van-bankrekeningen-met-een-overeenkomst-eenheid-van-rekening",{"_10":12243,"_7":12244,"_34":35,"_13":12245},"Circulaire 2017/C/66 betreffende de internationale standaard inzake transparantie en uitwisseling van inlichtingen voor belastingdoeleinden","9632398f-f897-4d3e-b673-cf684d077a65","circulaire-2017-c-66-betreffende-de-internationale-standaard-inzake-transparantie-en-uitwisseling-van-inlichtingen-voor-belastingdoeleinden",{"_10":12247,"_7":12248,"_34":35,"_13":12249},"Circulaire 2017/C/68 betreffende auteursrechten die worden verworven om duurzaam te worden gebruikt voor de bedrijfsactiviteit","9680dc4f-15b3-41c6-8d39-bdf0784de797","circulaire-2017-c-68-betreffende-auteursrechten-die-worden-verworven-om-duurzaam-te-worden-gebruikt-voor-de-bedrijfsactiviteit",{"_10":12251,"_7":12252,"_34":35,"_13":12253},"Circulaire 2017/C/62 verleent een machtiging voor het gebruik van een vrijstellingsdocument in het kader van de vrijstelling wegens uitvoer voorzien in artikel 39, § 1, 4°, van het Btw-Wetboek","f23a24ab-b4df-4227-bdc9-f7ad1bdaf64b","circulaire-2017-c-62-verleent-een-machtiging-voor-het-gebruik-van-een-vrijstellingsdocument-in-het-kader-van-de-vrijstelling-wegens-uitvoer-voorzien-in-artikel-39-1-4-van-het-btw-wetboek",{"_10":12255,"_7":12256,"_34":35,"_13":12257},"Circulaire 2017/C/55 betreffende de verpakkingsheffing","eef1cf5a-c5fe-4854-94b5-198278f823e2","circulaire-2017-c-55-betreffende-de-verpakkingsheffing",{"_10":12259,"_7":12260,"_34":35,"_13":12261},"Circulaire 2021/C/32 over de forfaitaire beroepskosten voor burgemeesters, schepenen, OCMW-voorzitters en voorzitters van het bijzonder comité voor de sociale dienst","ebf3bc14-6627-4c53-a68f-9b0009e22f21","circulaire-2021-c-32-over-de-forfaitaire-beroepskosten-voor-burgemeesters-schepenen-ocmw-voorzitters-en-voorzitters-van-het-bijzonder-comite-voor-de-sociale-dienst",{"_10":12263,"_7":12264,"_34":35,"_13":12265},"Circulaire 2021/C/6 betreffende de verlenging van het tijdelijk verlaagde btw-tarief voor mondmaskers en hydroalcoholische gels in het kader van de bestrijding van het Coronavirus COVID-19","0bbf08da-696c-4d59-a1e2-49c094c3057d","circulaire-2021-c-6-betreffende-de-verlenging-van-het-tijdelijk-verlaagde-btw-tarief-voor-mondmaskers-en-hydroalcoholische-gels-in-het-kader-van-de-bestrijding-van-het-coronavirus-covid-19",{"_10":12267,"_7":12268,"_34":35,"_13":12269},"Circulaire 2020/C/153 over de berekening van de 80 %-grens","fcbe51ac-8e65-4c99-b1c3-c91d41b6d8bb","circulaire-2020-c-153-over-de-berekening-van-de-80-grens",{"_10":12271,"_7":12272,"_34":35,"_13":12273},"Circulaire 2026/C/27 over de amateurkunstenvergoeding","87fd0486-e868-4eed-a3b0-8a14fd4600e7","circulaire-2026-c-27-over-de-amateurkunstenvergoeding",{"_10":12275,"_7":12276,"_34":35,"_13":12277},"Circulaire 2026/C/28 betreffende de ordonnantie van het Brussels Hoofdstedelijk Gewest van 17 juli 2025 houdende diverse wijzigingen aan het Wetboek der successierechten en aan het Wetboek der registratie-, hypotheek- en griffierechten","a9fc3543-d914-4658-a556-711fc9291309","circulaire-2026-c-28-betreffende-de-ordonnantie-van-het-brussels-hoofdstedelijk-gewest-van-17-juli-2025-houdende-diverse-wijzigingen-aan-het-wetboek-der-successierechten-en-aan-het-wetboek-der-registratie-hypotheek-en-griffierechten",{"_10":12279,"_7":12280,"_34":35,"_13":12281},"Circulaire 2017/C/70 betreffende het geregistreerde kassasysteem","0bc9ab80-255c-43e1-ae75-501b5fc56143","circulaire-2017-c-70-betreffende-het-geregistreerde-kassasysteem",{"_10":12283,"_7":12284,"_34":35,"_13":12285},"Circulaire 2021/C/35 over de bijkomende vermindering voor werkloosheidsuitkeringen – bijgewerkte maximumbedragen aanslagjaar 2021","992653eb-89a1-49a0-a855-52aae96f8e35","circulaire-2021-c-35-over-de-bijkomende-vermindering-voor-werkloosheidsuitkeringen-bijgewerkte-maximumbedragen-aanslagjaar-2021",{"_10":12287,"_7":12288,"_34":35,"_13":12289},"Circulaire 2021/C/39 betreffende de wijzigingen aangebracht aan het Btw-Wetboek door de wet van 02.04.2021 houdende tijdelijke ondersteunings-maatregelen ten gevolge van de COVID-19-pandemie","4c16fb0c-9d0a-4e50-8b09-882e3092ad82","circulaire-2021-c-39-betreffende-de-wijzigingen-aangebracht-aan-het-btw-wetboek-door-de-wet-van-02-04-2021-houdende-tijdelijke-ondersteunings-maatregelen-ten-gevolge-van-de-covid-19-pandemie",{"_10":12291,"_7":12292,"_34":35,"_13":12293},"Circulaire 2021/C/28 over de verlenging van de geldigheidsduur van de maaltijdcheques, eco-cheques en sport/cultuurcheques ten gevolge van de COVID-19-pandemie","d62f1cd0-a221-442f-94a8-c52080fa3865","circulaire-2021-c-28-over-de-verlenging-van-de-geldigheidsduur-van-de-maaltijdcheques-eco-cheques-en-sport-cultuurcheques-ten-gevolge-van-de-covid-19-pandemie",{"_10":12295,"_7":12296,"_34":35,"_13":12297},"Circulaire 2021/C/29 betreffende het getuigschrift van doorhaling, artikel 1653 Ger. W. – Zuiverende verkopen, artikel 1326 Ger. W. – Algemeen principe en toepassingen","09b490e6-0241-43f8-b92d-b741e71c183f","circulaire-2021-c-29-betreffende-het-getuigschrift-van-doorhaling-artikel-1653-ger-w-zuiverende-verkopen-artikel-1326-ger-w-algemeen-principe-en-toepassingen",{"_10":12299,"_7":12300,"_34":35,"_13":12301},"Circulaire nr. Ci.RH.231/603.903 (AAFisc Nr. 7/2011) d.d. 03.02.2011","e191e5f9-e6af-491c-91ec-61e6c64e24cc","circulaire-nr-ci-rh-231-603-903-aafisc-nr-7-2011-d-d-03-02-2011",{"_10":12303,"_7":12304,"_34":35,"_13":12305},"Circulaire 2021/C/25 over de consumptiecheque","9144645e-0d83-48de-b16c-135be808fc09","circulaire-2021-c-25-over-de-consumptiecheque",{"_10":12307,"_7":12308,"_34":35,"_13":12309},"Circulaire 2021/C/26 betreffende het btw-stelsel van het B2B intracommunautair handelsverkeer van goederen","29da3633-ee6f-4a63-a448-0abe7e8d2ef8","circulaire-2021-c-26-betreffende-het-btw-stelsel-van-het-b2b-intracommunautair-handelsverkeer-van-goederen",{"_10":12311,"_7":12312,"_34":35,"_13":12313},"Circulaire 2021/C/21 over de wijziging van het Wetboek van de inkomstenbelastingen 1992 op het vlak van de in het buitenland gelegen onroerende goederen","6ea4f97a-38df-4fba-b1c5-cff5916d57ed","circulaire-2021-c-21-over-de-wijziging-van-het-wetboek-van-de-inkomstenbelastingen-1992-op-het-vlak-van-de-in-het-buitenland-gelegen-onroerende-goederen",{"_10":12315,"_7":12316,"_34":35,"_13":12317},"Circulaire 2021/C/17 betreffende de terbeschikkingstelling van personeel door bepaalde publiekrechtelijke lichamen om vaccinatiecentra van het nodige personeel te voorzien","f55ce848-ba4d-44fa-9974-c5266eadb612","circulaire-2021-c-17-betreffende-de-terbeschikkingstelling-van-personeel-door-bepaalde-publiekrechtelijke-lichamen-om-vaccinatiecentra-van-het-nodige-personeel-te-voorzien",{"_10":12319,"_7":12320,"_34":35,"_13":12321},"Circulaire 2021/C/20 over tussenkomsten van de werkgever voor thuiswerk","9ab46041-d0bf-4438-b707-e7b847c4794c","circulaire-2021-c-20-over-tussenkomsten-van-de-werkgever-voor-thuiswerk",{"_10":12323,"_7":12324,"_34":35,"_13":12325},"Circulaire 2021/C/5 over de gemiddelde referentiewisselkoersen van enkele belangrijke munteenheden in euro","ceb6d7bc-becd-4038-bacd-d2e18c142d69","circulaire-2021-c-5-over-de-gemiddelde-referentiewisselkoersen-van-enkele-belangrijke-munteenheden-in-euro",{"_10":12327,"_7":12328,"_34":35,"_13":12329},"Circulaire 2022/C/93 betreffende een administratieve toegeving in het kader van de toepassing van het verlaagd btw-tarief van 6 % bij afbraak en heropbouw van privéwoningen naar aanleiding van het noodweer","df8f35b7-165b-4020-8b7b-21477fad53bf","circulaire-2022-c-93-betreffende-een-administratieve-toegeving-in-het-kader-van-de-toepassing-van-het-verlaagd-btw-tarief-van-6-bij-afbraak-en-heropbouw-van-privewoningen-naar-aanleiding-van-het-noodweer",{"_10":12331,"_7":12332,"_34":35,"_13":12333},"Circulaire 2021/C/15 over de terbeschikkingstelling en terugbetaling van mondmaskers en hydroalcoholische handgels","33bc38be-b008-46fe-b549-591f2f158f88","circulaire-2021-c-15-over-de-terbeschikkingstelling-en-terugbetaling-van-mondmaskers-en-hydroalcoholische-handgels",{"_10":12335,"_7":12336,"_34":35,"_13":12337},"Circulaire 2021/C/8 betreffende de beoordeling van de al dan niet aanwezigheid van een winstoogmerk in hoofde van een autonoom gemeentebedrijf (Vervangen)","b90edb49-782d-43d5-b227-1389b105e77e","circulaire-2021-c-8-betreffende-de-beoordeling-van-de-al-dan-niet-aanwezigheid-van-een-winstoogmerk-in-hoofde-van-een-autonoom-gemeentebedrijf-vervangen",{"_10":12339,"_7":12340,"_34":35,"_13":12341},"Circulaire 2021/C/3 betreffende het tijdelijk verlaagde btw-tarief voor COVID-19-vaccins en medisch hulpmiddelen voor in-vitrodiagnostiek van deze ziekte (vervangen)","e126741e-8160-4003-b8a5-299dd80b0b06","circulaire-2021-c-3-betreffende-het-tijdelijk-verlaagde-btw-tarief-voor-covid-19-vaccins-en-medisch-hulpmiddelen-voor-in-vitrodiagnostiek-van-deze-ziekte-vervangen",{"_10":12343,"_7":12344,"_34":35,"_13":12345},"Circulaire 2021/C/22 betreffende het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen","f569cabd-89ed-4192-ad1e-9e854bc46206","circulaire-2021-c-22-betreffende-het-wetboek-van-de-minnelijke-en-gedwongen-invordering-van-fiscale-en-niet-fiscale-schuldvorderingen",{"_10":12347,"_7":12348,"_34":35,"_13":12349},"Circulaire 2021/C/9 over het verenigingswerk (inkomstenjaar 2021)","6eef9907-8d4f-4bc3-98db-12366781e292","circulaire-2021-c-9-over-het-verenigingswerk-inkomstenjaar-2021",{"_10":12351,"_7":12352,"_34":35,"_13":12353},"Circulaire 2021/C/2 betreffende art. 8 van het Wetboek der successierechten en de toepasselijke belastingheffing voor diverse types van levensverzekeringsovereenkomsten","f572094f-a445-4e52-8c76-f6af5f796ebd","circulaire-2021-c-2-betreffende-art-8-van-het-wetboek-der-successierechten-en-de-toepasselijke-belastingheffing-voor-diverse-types-van-levensverzekeringsovereenkomsten",{"_10":12355,"_7":12356,"_34":35,"_13":12357},"Circulaire 2025/C/64 over de verlaagde aanslagvoeten van de RV op de uitkeringen van liquidatiereserves en op dividenden van 'VVPRbis' aandelen","aa90a44e-cd61-4ec4-8ec0-d2dab1bfe48d","circulaire-2025-c-64-over-de-verlaagde-aanslagvoeten-van-de-rv-op-de-uitkeringen-van-liquidatiereserves-en-op-dividenden-van-vvprbis-aandelen",{"_10":12359,"_7":12360,"_34":35,"_13":12361},"Circulaire 2026/C/10 over het voordeel van alle aard voor het persoonlijk gebruik van een kosteloos ter beschikking gestelde 'valse hybride' met een Euro 6e-bis norm","725cde10-a782-40ee-bc8b-97ac1c284496","circulaire-2026-c-10-over-het-voordeel-van-alle-aard-voor-het-persoonlijk-gebruik-van-een-kosteloos-ter-beschikking-gestelde-valse-hybride-met-een-euro-6e-bis-norm",{"_10":12363,"_7":12364,"_34":35,"_13":12365},"Circulaire 2026/C/8 over de opheffing en wijziging van bepaalde federale belastingvoordelen","5ec6bbf6-7b85-4b01-b5a6-9932bf764a71","circulaire-2026-c-8-over-de-opheffing-en-wijziging-van-bepaalde-federale-belastingvoordelen",{"_10":12367,"_7":12368,"_34":35,"_13":12369},"Circulaire 2026/C/29 betreffende de ordonnantie van het Brussels Hoofdstedelijk Gewest van 17 juli 2025 houdende diverse wijzigingen aan het Wetboek der successierechten en aan het Wetboek der registratie-, hypotheek- en griffierechten","fe4d0c9c-809f-4625-9c7a-ac97343340d3","circulaire-2026-c-29-betreffende-de-ordonnantie-van-het-brussels-hoofdstedelijk-gewest-van-17-juli-2025-houdende-diverse-wijzigingen-aan-het-wetboek-der-successierechten-en-aan-het-wetboek-der-registratie-hypotheek-en-griffierechten",{"_10":12371,"_7":12372,"_34":35,"_13":12373},"Circulaire 2025/C/71 over de belastingregeling voor de kosten verbonden aan het gebruik van voertuigen in de RPB en in de BNI/rechtspers. – terugbetaling van autokosten aan derden","d590b587-448f-4b66-be32-c8b7e07f5403","circulaire-2025-c-71-over-de-belastingregeling-voor-de-kosten-verbonden-aan-het-gebruik-van-voertuigen-in-de-rpb-en-in-de-bni-rechtspers-terugbetaling-van-autokosten-aan-derden",{"_10":12375,"_7":12376,"_34":35,"_13":12377},"Circulaire 2026/C/7 over de opheffing van verschillende fiscale vrijstellingen en van het forfait voor verre verplaatsingen","10c01335-1e39-49da-9644-e015786e42b3","circulaire-2026-c-7-over-de-opheffing-van-verschillende-fiscale-vrijstellingen-en-van-het-forfait-voor-verre-verplaatsingen",{"_10":12379,"_7":12380,"_34":35,"_13":12381},"Circulaire 2025/C/69 betreffende het forfaitair gedeelte van de buitenlandse belasting (FBB) en dividenden van Franse oorsprong","d82b3865-84e5-4f35-8b25-969d91cd1c37","circulaire-2025-c-69-betreffende-het-forfaitair-gedeelte-van-de-buitenlandse-belasting-fbb-en-dividenden-van-franse-oorsprong",{"_10":12383,"_7":12384,"_34":35,"_13":12385},"Circulaire 2025/C/52 met commentaar op diverse bepalingen betreffende de aflevering van inlichtingen door de ambtenaren van de Algemene administratie van de patrimoniumdocumentatie en betreffende de daarop verschuldigde vergoedingen","61c1ba2f-69bc-44ab-9dd1-afbb7c957174","circulaire-2025-c-52-met-commentaar-op-diverse-bepalingen-betreffende-de-aflevering-van-inlichtingen-door-de-ambtenaren-van-de-algemene-administratie-van-de-patrimoniumdocumentatie-en-betreffende-de-daarop-verschuldigde-vergoedingen",{"_10":12387,"_7":12388,"_34":35,"_13":12389},"Circulaire 2026/C/31 betreffende de wijzigingen aangebracht aan de bewaartermijn, de verjaringstermijn in geval van fraude en de verplichting tot voorafgaande kennisgeving bij toepassing van de verjaringstermijn inzake fraude","78bc8f00-9bd3-43b5-98a4-99a76564e55e","circulaire-2026-c-31-betreffende-de-wijzigingen-aangebracht-aan-de-bewaartermijn-de-verjaringstermijn-in-geval-van-fraude-en-de-verplichting-tot-voorafgaande-kennisgeving-bij-toepassing-van-de-verjaringstermijn-inzake-fraude",{"_10":12391,"_7":12392,"_34":35,"_13":12393},"Circulaire 2026/C/24 betreffende de accijnstarieven voor tabaksfabricaten en met tabaksfabricaten gelijkgestelde producten sedert 1 januari 2002","2dc70ef0-9805-4144-adcf-8f8ac245f799","circulaire-2026-c-24-betreffende-de-accijnstarieven-voor-tabaksfabricaten-en-met-tabaksfabricaten-gelijkgestelde-producten-sedert-1-januari-2002",{"_10":12395,"_7":12396,"_34":35,"_13":12397},"Circulaire 2026/C/17 over de bijkomende vermindering voor werkloosheidsuitkeringen – bijgewerkte maximumbedragen aanslagjaar 2026","e94363cc-93ed-481a-8f6e-e8ec608c40fa","circulaire-2026-c-17-over-de-bijkomende-vermindering-voor-werkloosheidsuitkeringen-bijgewerkte-maximumbedragen-aanslagjaar-2026",{"_10":12399,"_7":12400,"_34":35,"_13":12401},"Circulaire 2026/C/22 betreffende het verstrekken voor liefdadigheidsdoeleinden van voedingsmiddelen en levensnoodzakelijke niet-voedingsmiddelen","88c8eaac-1d18-49c2-8623-02ffdb4e73c5","circulaire-2026-c-22-betreffende-het-verstrekken-voor-liefdadigheidsdoeleinden-van-voedingsmiddelen-en-levensnoodzakelijke-niet-voedingsmiddelen",{"_10":12403,"_7":12404,"_34":35,"_13":12405},"Circulaire 2019/C/71 betreffende de accijnstarieven voor alcoholvrije dranken en koffie sedert 1 januari 2002","eea8af60-32e5-4aa0-9c1d-e9fe5eb9748b","circulaire-2019-c-71-betreffende-de-accijnstarieven-voor-alcoholvrije-dranken-en-koffie-sedert-1-januari-2002",{"_10":12407,"_7":12408,"_34":35,"_13":12409},"Circulaire 2026/C/3 over de opheffing van de belastingvermindering voor lage energiewoningen, passiefwoningen en nul energiewoningen","59c05fff-7ff2-4080-ab87-e62e29c7c1f1","circulaire-2026-c-3-over-de-opheffing-van-de-belastingvermindering-voor-lage-energiewoningen-passiefwoningen-en-nul-energiewoningen",{"_10":12411,"_7":12412,"_34":35,"_13":12413},"Circulaire 2025/C/49 betreffende de wijzigingen doorgevoerd aan art. 444, WIB 92 door de programmawet van 18.07.2025","bd7a951a-7108-480c-8c84-292a663b2166","circulaire-2025-c-49-betreffende-de-wijzigingen-doorgevoerd-aan-art-444-wib-92-door-de-programmawet-van-18-07-2025",{"_10":12415,"_7":12416,"_34":35,"_13":12417},"Circulaire 2025/C/28 over de grensbedragen inzake aanvullende pensioenen","e010e7a0-437e-47e8-936c-8bf4f4bff0e7","circulaire-2025-c-28-over-de-grensbedragen-inzake-aanvullende-pensioenen",{"_10":12419,"_7":12420,"_34":35,"_13":12421},"Circulaire 2025/C/23 betreffende de toepassing van het arrest Biosafe in het kader van het recht op aftrek van de voorbelasting","55f63d04-aed6-40f6-ae06-bb67c1b4bfdc","circulaire-2025-c-23-betreffende-de-toepassing-van-het-arrest-biosafe-in-het-kader-van-het-recht-op-aftrek-van-de-voorbelasting",{"_10":12423,"_7":12424,"_34":35,"_13":12425},"Circulaire 2025/C/20 over de opheffing van bepaalde belastingverminderingen door het Vlaams Gewest","b8383bc8-f4c0-4f71-85f8-cab07881d481","circulaire-2025-c-20-over-de-opheffing-van-bepaalde-belastingverminderingen-door-het-vlaams-gewest",{"_10":12427,"_7":12428,"_34":35,"_13":12429},"Circulaire 2026/C/2 over de federale vastgoedfiscaliteit – wijzigingen vanaf aanslagjaar 2026","cfafd2dc-45b0-49e8-a9fb-493b84279803","circulaire-2026-c-2-over-de-federale-vastgoedfiscaliteit-wijzigingen-vanaf-aanslagjaar-2026",{"_10":12431,"_7":12432,"_34":35,"_13":12433},"Circulaire 2025/C/42 betreffende het Waalse decreet van 5 december 2024 tot hervorming van de Waalse fiscaliteit en tot invoering van een verlaagd tarief van de registratierechten voor de aankoop van de enige en eigen woning..","f88779ad-01f4-4437-8019-14068f2001a8","circulaire-2025-c-42-betreffende-het-waalse-decreet-van-5-december-2024-tot-hervorming-van-de-waalse-fiscaliteit-en-tot-invoering-van-een-verlaagd-tarief-van-de-registratierechten-voor-de-aankoop-van-de-enige-en-eigen-woning",{"_10":12435,"_7":12436,"_34":35,"_13":12437},"Circulaire 2025/C/65 over de kilometervergoeding voor dienstverplaatsingen","3e020697-ac39-4245-946d-d9cbcf181de5","circulaire-2025-c-65-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":12439,"_7":12440,"_34":35,"_13":12441},"Circulaire 2025/C/62 betreffende het onbepaald uitstel van de invoering van de modernisering van de btw-ketting","f8fe3162-0f49-4040-9285-8ded195cd922","circulaire-2025-c-62-betreffende-het-onbepaald-uitstel-van-de-invoering-van-de-modernisering-van-de-btw-ketting",{"_10":12443,"_7":12444,"_34":35,"_13":12445},"Circulaire 2025/C/57 over de jaarlijkse indexatie van de bedragen van toepassing voor de aanslagjaren 2023, 2024 en 2025","e962f125-93e7-4869-a408-af934fe3ae89","circulaire-2025-c-57-over-de-jaarlijkse-indexatie-van-de-bedragen-van-toepassing-voor-de-aanslagjaren-2023-2024-en-2025",{"_10":12447,"_7":12448,"_34":35,"_13":12449},"Circulaire 2025/C/56 betreffende de toepassing van de bezwaarprocedure voor het vragen van de teruggave van (niet ingekohierde) bedrijfs- en roerende voorheffing","bdd48642-2f00-4afa-9113-c1cc5659af64","circulaire-2025-c-56-betreffende-de-toepassing-van-de-bezwaarprocedure-voor-het-vragen-van-de-teruggave-van-niet-ingekohierde-bedrijfs-en-roerende-voorheffing",{"_10":12451,"_7":12452,"_34":35,"_13":12453},"Circulaire 2025/C/33 over de belastingvoordelen voor de hypothecaire leningen in het Brussels Hoofdstedelijk Gewest","3e9fdd38-fd12-4b71-a355-e0aea8fa2440","circulaire-2025-c-33-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-brussels-hoofdstedelijk-gewest",{"_10":12455,"_7":12456,"_34":35,"_13":12457},"Circulaire 2025/C/35 over de belastingvoordelen voor de hypothecaire leningen in het Vlaams Gewest","95520457-86a4-4426-9d61-e14923a3f682","circulaire-2025-c-35-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-vlaams-gewest",{"_10":12459,"_7":12460,"_34":35,"_13":12461},"Circulaire 2025/C/22 betreffende de bijwerking van de circulaire 2018/C/32 met betrekking tot het btw-tarief op meststoffen","39cb72d4-8a3a-429c-91d1-de24725c0f15","circulaire-2025-c-22-betreffende-de-bijwerking-van-de-circulaire-2018-c-32-met-betrekking-tot-het-btw-tarief-op-meststoffen",{"_10":12463,"_7":12464,"_34":35,"_13":12465},"Circulaire 2025/C/21 over het attest 281.60 pensioensparen – wijziging contractnummers","e29c11ba-3d89-4195-baf3-82d16738d8b3","circulaire-2025-c-21-over-het-attest-281-60-pensioensparen-wijziging-contractnummers",{"_10":12467,"_7":12468,"_34":35,"_13":12469},"Circulaire 2026/C/15 betreffende de wijzigingen aangebracht aan het koninklijk besluit nr. 22 wat de verplichting tot het uitreiken in gestructureerde elektronische vorm van het aankoopborderel betreft","6dc11741-fce7-48c2-9243-cdbaa496e0f5","circulaire-2026-c-15-betreffende-de-wijzigingen-aangebracht-aan-het-koninklijk-besluit-nr-22-wat-de-verplichting-tot-het-uitreiken-in-gestructureerde-elektronische-vorm-van-het-aankoopborderel-betreft",{"_10":12471,"_7":12472,"_34":35,"_13":12473},"Circulaire 2024/C/75 - Erratum van de circulaire 2024/C/53 van 12.08.2024 - FAQ betreffende de toepassing van het recht op aftrek volgens het algemeen verhoudingsgetal of het werkelijk gebruik","5eb3aa05-0c9a-4730-bcd9-1eb3d8121cf1","circulaire-2024-c-75-erratum-van-de-circulaire-2024-c-53-van-12-08-2024-faq-betreffende-de-toepassing-van-het-recht-op-aftrek-volgens-het-algemeen-verhoudingsgetal-of-het-werkelijk-gebruik",{"_10":12475,"_7":12476,"_34":35,"_13":12477},"Circulaire 2024/C/60 over de kilometervergoeding voor dienstverplaatsingen","5934b37b-ab89-481b-8291-37dff0eb729c","circulaire-2024-c-60-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":12479,"_7":12480,"_34":35,"_13":12481},"Circulaire 2025/C/29 met commentaar op de ordonnantie van het Brussels Hoofdstedelijk Gewest van 1 juni 2023 tot aanpassing van de Brusselse fiscale wetgeving aan de wet van 23 maart 2019 tot invoering van het Wetboek van vennootschappen en..","aa3030a5-7e59-485b-bbe0-73742de47af7","circulaire-2025-c-29-met-commentaar-op-de-ordonnantie-van-het-brussels-hoofdstedelijk-gewest-van-1-juni-2023-tot-aanpassing-van-de-brusselse-fiscale-wetgeving-aan-de-wet-van-23-maart-2019-tot-invoering-van-het-wetboek-van-vennootschappen-en",{"_10":12483,"_7":12484,"_34":35,"_13":12485},"Circulaire 2025/C/16 - Erratum van de circulaire 2024/C/53 van 12.08.2024 - FAQ betreffende de toepassing van het recht op aftrek volgens het algemeen verhoudingsgetal of het werkelijk gebruik","b3d6ba43-134d-4789-86a6-3daba628f35b","circulaire-2025-c-16-erratum-van-de-circulaire-2024-c-53-van-12-08-2024-faq-betreffende-de-toepassing-van-het-recht-op-aftrek-volgens-het-algemeen-verhoudingsgetal-of-het-werkelijk-gebruik",{"_10":12487,"_7":12488,"_34":35,"_13":12489},"Circulaire 2025/C/18 over de kilometervergoeding voor dienstverplaatsingen","55a7974e-8b70-4622-8664-795412b35e33","circulaire-2025-c-18-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":12491,"_7":12492,"_34":35,"_13":12493},"Circulaire 2025/C/1 betreffende de accijnstarieven voor tabaksfabricaten en met tabaksfabricaten gelijkgestelde producten sedert 1 januari 2002","f78d016d-b2aa-49b9-965a-0bf95301f255","circulaire-2025-c-1-betreffende-de-accijnstarieven-voor-tabaksfabricaten-en-met-tabaksfabricaten-gelijkgestelde-producten-sedert-1-januari-2002",{"_10":12495,"_7":12496,"_34":35,"_13":12497},"Circulaire 2025/C/5 over de bijkomende vermindering voor werkloosheidsuitkeringen – bijgewerkte maximumbedragen aanslagjaar 2025","85883a4a-f2ec-43fa-a8b0-38980ce74a78","circulaire-2025-c-5-over-de-bijkomende-vermindering-voor-werkloosheidsuitkeringen-bijgewerkte-maximumbedragen-aanslagjaar-2025",{"_10":12499,"_7":12500,"_34":35,"_13":12501},"Circulaire 2025/C/24 betreffende het getuigschrift van doorhaling, artikel 1653 Ger.W. – Zuiverende verkopen, artikel 1326 Ger.W. – Algemeen principe en toepassingen – Addendum: wijzigingen ingevolge de wet van 19 december 2023 houdende diverse bepalingen","2bc04af8-5dae-4383-bf6c-1fe6d8b2d96f","circulaire-2025-c-24-betreffende-het-getuigschrift-van-doorhaling-artikel-1653-ger-w-zuiverende-verkopen-artikel-1326-ger-w-algemeen-principe-en-toepassingen-addendum-wijzigingen-ingevolge-de-wet-van-19-december-2023-houdende-diverse-bepalingen",{"_10":12503,"_7":12504,"_34":35,"_13":12505},"Circulaire 2025/C/7 over de amateurkunstenvergoeding (Bijlage)","4f0dc435-4267-4bd0-a252-77bf5e957a29","circulaire-2025-c-7-over-de-amateurkunstenvergoeding-bijlage",{"_10":12507,"_7":12508,"_34":35,"_13":12509},"Circulaire 2024/C/80 betreffende het recht op teruggaaf in hoofde van de kredietverzekeringsmaatschappij en in hoofde van de begunstigden van deze kredietverzekeringscontracten in geval van geheel of gedeeltelijk verlies van (…)","1166e963-0fa5-485a-a134-e82b34f881bb","circulaire-2024-c-80-betreffende-het-recht-op-teruggaaf-in-hoofde-van-de-kredietverzekeringsmaatschappij-en-in-hoofde-van-de-begunstigden-van-deze-kredietverzekeringscontracten-in-geval-van-geheel-of-gedeeltelijk-verlies-van",{"_10":12511,"_7":12512,"_34":35,"_13":12513},"Circulaire 2024/C/82 over de gewijzigde CFC-regeling","ddc08291-8b44-4999-a9a6-de1f85fe1699","circulaire-2024-c-82-over-de-gewijzigde-cfc-regeling",{"_10":12515,"_7":12516,"_34":35,"_13":12517},"Circulaire 2024/C/46 over het belastingkrediet voor de fietskilometervergoeding toegekend in toepassing van de cao nr. 164","5c1244fb-ae72-4a75-a21f-cded52b8f8c2","circulaire-2024-c-46-over-het-belastingkrediet-voor-de-fietskilometervergoeding-toegekend-in-toepassing-van-de-cao-nr-164",{"_10":12519,"_7":12520,"_34":35,"_13":12521},"Circulaire 2024/C/85 betreffende de plaats van belastingheffing voor btw-doeleinden van de terbeschikkingstelling van een bedrijfsvoertuig aan een personeelslid in een grensoverschrijdende context","5da3ffe8-14b5-4d3d-a818-f38d9ca6b015","circulaire-2024-c-85-betreffende-de-plaats-van-belastingheffing-voor-btw-doeleinden-van-de-terbeschikkingstelling-van-een-bedrijfsvoertuig-aan-een-personeelslid-in-een-grensoverschrijdende-context",{"_10":12523,"_7":12524,"_34":35,"_13":12525},"Circulaire 2024/C/84 over de kilometervergoeding voor dienstverplaatsingen","e3deda2f-1aab-4c3f-b46e-012415c50adc","circulaire-2024-c-84-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":12527,"_7":12528,"_34":35,"_13":12529},"Circulaire 2024/C/83 betreffende de wijzigingen aangebracht op het vlak van procedure inkomstenbelastingen door de programmawet van 22.12.2023","63d8f163-dfac-4e9a-8db4-2718db50b039","circulaire-2024-c-83-betreffende-de-wijzigingen-aangebracht-op-het-vlak-van-procedure-inkomstenbelastingen-door-de-programmawet-van-22-12-2023",{"_10":12531,"_7":12532,"_34":35,"_13":12533},"Circulaire 2024/C/77 over de terugbetaling van elektriciteitskosten door de werkgever voor het thuis opladen van een bedrijfswagen","9dd9bfe0-a895-4d95-b388-bf2dd90d72cc","circulaire-2024-c-77-over-de-terugbetaling-van-elektriciteitskosten-door-de-werkgever-voor-het-thuis-opladen-van-een-bedrijfswagen",{"_10":12535,"_7":12536,"_34":35,"_13":12537},"Circulaire 2024/C/73 betreffende het verlaagd btw-tarief voor afbraak en heropbouw van woningen op het hele Belgische grondgebied vanaf 01.06.2024","535980ba-871b-444b-8209-a6a156cb32d9","circulaire-2024-c-73-betreffende-het-verlaagd-btw-tarief-voor-afbraak-en-heropbouw-van-woningen-op-het-hele-belgische-grondgebied-vanaf-01-06-2024",{"_10":12539,"_7":12540,"_34":35,"_13":12541},"Circulaire 2025/C/50 over de 'vrijstelling van doorstorting van de bedrijfsvoorheffing voor ploegenarbeid', wat betreft de voorwaarde 'de ploegen doen hetzelfde werk zowel qua inhoud als qua omvang'","903e715d-41c8-490a-94b3-b26828fdd0c1","circulaire-2025-c-50-over-de-vrijstelling-van-doorstorting-van-de-bedrijfsvoorheffing-voor-ploegenarbeid-wat-betreft-de-voorwaarde-de-ploegen-doen-hetzelfde-werk-zowel-qua-inhoud-als-qua-omvang",{"_10":12543,"_7":12544,"_34":35,"_13":12545},"Circulaire 2024/C/67 over de wijzigingen in de aangifte in de belasting van niet-inwoners (natuurlijke personen) van aanslagjaar 2024","cb47cafe-c4a2-4ae6-8494-515f4168d9e6","circulaire-2024-c-67-over-de-wijzigingen-in-de-aangifte-in-de-belasting-van-niet-inwoners-natuurlijke-personen-van-aanslagjaar-2024",{"_10":12547,"_7":12548,"_34":35,"_13":12549},"Circulaire 2024/C/62 over de maximaal aftrekbare bijdrage voor het vrij aanvullend pensioen voor zelfstandigen (VAPZ) voor het jaar 2024","8c2988d2-af52-405c-a471-fb10bcdab135","circulaire-2024-c-62-over-de-maximaal-aftrekbare-bijdrage-voor-het-vrij-aanvullend-pensioen-voor-zelfstandigen-vapz-voor-het-jaar-2024",{"_10":12551,"_7":12552,"_34":35,"_13":12553},"Circulaire 2024/C/61 betreffende belastingplicht van gerechtsdeurwaarders op het stuk van de belasting over de toegevoegde waarde","fb2969eb-1899-4c32-8d65-6c6ea3ff7d18","circulaire-2024-c-61-betreffende-belastingplicht-van-gerechtsdeurwaarders-op-het-stuk-van-de-belasting-over-de-toegevoegde-waarde",{"_10":12555,"_7":12556,"_34":35,"_13":12557},"05.09.2024 - Circulaire 2024/C/55 betreffende Belgische strijdkrachten en het gebruik van het formulier 302 (NAVO/EU)","e254e613-96e4-41f6-a10e-18b58464b3d0","05-09-2024-circulaire-2024-c-55-betreffende-belgische-strijdkrachten-en-het-gebruik-van-het-formulier-302-navo-eu",{"_10":12559,"_7":12560,"_34":35,"_13":12561},"Circulaire 2024/C/48 over de niet-aftrekbaarheid van huur en huurvoordelen voor een onroerend goed en de vergoedingen en voordelen uit hoofde van een zakelijk gebruiksrecht op een onroerend goed (Addendum)","564e3a1c-5395-478a-9453-133ae5664e8d","circulaire-2024-c-48-over-de-niet-aftrekbaarheid-van-huur-en-huurvoordelen-voor-een-onroerend-goed-en-de-vergoedingen-en-voordelen-uit-hoofde-van-een-zakelijk-gebruiksrecht-op-een-onroerend-goed-addendum",{"_10":12563,"_7":12564,"_34":35,"_13":12565},"Circulaire 2024/C/74 betreffende de wijzigingen aangebracht aan het Btw-Wetboek en koninklijke besluiten door de wet van 23.11.2023 (…) en het koninklijk besluit van 17.12.2023 (…) en tot (…)","0b03bbf5-8d4b-4a73-bb67-c6c289617db6","circulaire-2024-c-74-betreffende-de-wijzigingen-aangebracht-aan-het-btw-wetboek-en-koninklijke-besluiten-door-de-wet-van-23-11-2023-en-het-koninklijk-besluit-van-17-12-2023-en-tot",{"_10":12567,"_7":12568,"_34":35,"_13":12569},"Circulaire nr. 1/2012 dd. 02.02.2012","b041fde5-ae1b-4e6b-a9c9-6bc025762e8c","circulaire-nr-1-2012-dd-02-02-2012",{"_10":12571,"_7":12572,"_34":35,"_13":12573},"ERRATUM dd 30.11.2011 aan de circulaire Ci.RH.233/594.432 (AAFisc Nr. 34/2010) dd 24.04.2010","9c62f65a-6cf3-4ea6-931e-e292891ec956","erratum-dd-30-11-2011-aan-de-circulaire-ci-rh-233-594-432-aafisc-nr-34-2010-dd-24-04-2010",{"_10":12575,"_7":12576,"_34":35,"_13":12577},"Circulaire nr. Ci.RH.241/611.812 (AAFisc Nr. 34/2011) dd 28.06.2011","1dbe5c13-a95d-4043-910f-db69bbda467c","circulaire-nr-ci-rh-241-611-812-aafisc-nr-34-2011-dd-28-06-2011",{"_10":12579,"_7":12580,"_34":35,"_13":12581},"Circulaire AFZ nr. 5/2011 dd 27/06/2011 (AAF/2011-0429) - Bijlage 3","99b96430-535f-4aeb-91ee-8c1fd64b5e0f","circulaire-afz-nr-5-2011-dd-27-06-2011-aaf-2011-0429-bijlage-3",{"_10":12583,"_7":12584,"_34":35,"_13":12585},"Circulaire 2025/C/14 over de terugbetaling van elektriciteitskosten door de werkgever voor het thuis opladen van een bedrijfswagen – maximaal vast tarief per kWh – tweede kwartaal 2025","4d16060e-fe02-4aca-9774-e129d4259d94","circulaire-2025-c-14-over-de-terugbetaling-van-elektriciteitskosten-door-de-werkgever-voor-het-thuis-opladen-van-een-bedrijfswagen-maximaal-vast-tarief-per-kwh-tweede-kwartaal-2025",{"_10":12587,"_7":12588,"_34":35,"_13":12589},"Circulaire 2024/C/52 over de kilometervergoeding voor dienstverplaatsingen","f8144af4-de11-4d0d-a92e-57e05f7eeadb","circulaire-2024-c-52-over-de-kilometervergoeding-voor-dienstverplaatsingen",{"_10":12591,"_7":12592,"_34":35,"_13":12593},"Circulaire 2024/C/53 FAQ betreffende de toepassing van het recht op aftrek volgens het algemeen verhoudingsgetal of het werkelijk gebruik (Bijgewerkt)","1ec98890-3454-4580-97e3-ec691772833d","circulaire-2024-c-53-faq-betreffende-de-toepassing-van-het-recht-op-aftrek-volgens-het-algemeen-verhoudingsgetal-of-het-werkelijk-gebruik-bijgewerkt",{"_10":12595,"_7":12596,"_34":35,"_13":12597},"Circulaire 2024/C/44 over de jaarlijkse indexatie van de bedragen van toepassing voor de aanslagjaren 2022, 2023 en 2024","5c36c764-5713-45ac-ac84-eff2f98808b2","circulaire-2024-c-44-over-de-jaarlijkse-indexatie-van-de-bedragen-van-toepassing-voor-de-aanslagjaren-2022-2023-en-2024",{"_10":12599,"_7":12600,"_34":35,"_13":12601},"Circulaire 2024/C/12 over de forfaitaire beroepskosten voor burgemeesters, schepenen, OCMW-voorzitters en voorzitters van het bijzonder comité voor de sociale dienst","d9c05888-6569-4a36-ad09-aa0765f835a3","circulaire-2024-c-12-over-de-forfaitaire-beroepskosten-voor-burgemeesters-schepenen-ocmw-voorzitters-en-voorzitters-van-het-bijzonder-comite-voor-de-sociale-dienst",{"_10":12603,"_7":12604,"_34":35,"_13":12605},"Circulaire 2024/C/41 over flexi-jobs: begrenzing van de fiscale vrijstelling en uitbreiding van het toepassingsgebied","ad663d10-b476-475a-b955-76a0c73bfc26","circulaire-2024-c-41-over-flexi-jobs-begrenzing-van-de-fiscale-vrijstelling-en-uitbreiding-van-het-toepassingsgebied",{"_10":12607,"_7":12608,"_34":35,"_13":12609},"Circulaire 2024/C/33 over de wijzigingen in de aangifte in de personenbelasting van aanslagjaar 2024","4354dc71-4b77-4079-8dbb-71e7dc41fd0c","circulaire-2024-c-33-over-de-wijzigingen-in-de-aangifte-in-de-personenbelasting-van-aanslagjaar-2024",{"_10":12611,"_7":12612,"_34":35,"_13":12613},"Circulaire 2024/C/30 betreffende het verlaagd btw-tarief voor afbraak en heropbouw van woningen op het hele Belgische grondgebied","1e3d2f91-af43-450a-8651-1bcae86b666b","circulaire-2024-c-30-betreffende-het-verlaagd-btw-tarief-voor-afbraak-en-heropbouw-van-woningen-op-het-hele-belgische-grondgebied",{"_10":12615,"_7":12616,"_34":35,"_13":12617},"Circulaire 2024/C/18 betreffende het btw-stelsel van de levering van brandstof in België via een tankkaartsyteem","5d26ce93-725b-4e41-8e3b-17f067fc8a2d","circulaire-2024-c-18-betreffende-het-btw-stelsel-van-de-levering-van-brandstof-in-belgie-via-een-tankkaartsyteem",{"_10":12619,"_7":12620,"_34":35,"_13":12621},"Circulaire 2023/C/15 over de bijkomende vermindering voor werkloosheidsuitkeringen – bijgewerkte maximumbedragen aanslagjaar 2023","dc4bd3ef-e953-40bc-aad2-8a0e08766c97","circulaire-2023-c-15-over-de-bijkomende-vermindering-voor-werkloosheidsuitkeringen-bijgewerkte-maximumbedragen-aanslagjaar-2023",{"_10":12623,"_7":12624,"_34":35,"_13":12625},"Circulaire 2024/C/32 FAQ betreffende de nieuwe regeling inzake het btw-tarief van 6 % voor de afbraak en heropbouw van woningen (Bijwerking 22.05.2024)","6cda59f4-3ed9-442a-88d9-23fe9d0d405f","circulaire-2024-c-32-faq-betreffende-de-nieuwe-regeling-inzake-het-btw-tarief-van-6-voor-de-afbraak-en-heropbouw-van-woningen-bijwerking-22-05-2024",{"_10":12627,"_7":12628,"_34":35,"_13":12629},"Circulaire 2024/C/25 over de belastingvoordelen voor de hypothecaire leningen in het Vlaams Gewest (Bijlagen)","3615040c-8444-4c28-aa2a-e7d0c8a3aa16","circulaire-2024-c-25-over-de-belastingvoordelen-voor-de-hypothecaire-leningen-in-het-vlaams-gewest-bijlagen",{"_10":12631,"_7":12632,"_34":35,"_13":12633},"Circulaire 2024/C/21 betreffende de verlenging van het tijdelijk verlaagde btw-tarief van 6 % voor de levering met plaatsing van warmtepompen voor woningen van minder dan 10 jaar","a72b9349-d7c4-4640-b81a-462c11d38aa6","circulaire-2024-c-21-betreffende-de-verlenging-van-het-tijdelijk-verlaagde-btw-tarief-van-6-voor-de-levering-met-plaatsing-van-warmtepompen-voor-woningen-van-minder-dan-10-jaar",{"_10":12635,"_7":12636,"_34":35,"_13":12637},"Circulaire 2024/C/13 over de bedragen geboekt in balansen afgesloten op 31.12.2023, voor de uitbetaling van het vakantiegeld van het personeel in 2024 - Bijlage","5b502caf-4eb5-43bf-a287-6b5b02dd15bc","circulaire-2024-c-13-over-de-bedragen-geboekt-in-balansen-afgesloten-op-31-12-2023-voor-de-uitbetaling-van-het-vakantiegeld-van-het-personeel-in-2024-bijlage",{"_10":12639,"_7":12640,"_34":35,"_13":12641},"Circulaire 2024/C/13 over de bedragen geboekt in balansen afgesloten op 31.12.2023, voor de uitbetaling van het vakantiegeld van het personeel in 2024","aa739986-24ff-467d-881a-c3ae74da65c8","circulaire-2024-c-13-over-de-bedragen-geboekt-in-balansen-afgesloten-op-31-12-2023-voor-de-uitbetaling-van-het-vakantiegeld-van-het-personeel-in-2024",{"_10":12643,"_7":12644,"_34":35,"_13":12645},"Circulaire 2024/C/15 over de belastingverminderingen voor werkloosheidsuitkeringen","e2c084ba-9a22-4d62-9ab1-11ed2cfc4260","circulaire-2024-c-15-over-de-belastingverminderingen-voor-werkloosheidsuitkeringen",{"_10":12647,"_7":12648,"_34":35,"_13":12649},"Circulaire 2023/C/13 over het belastingstelsel van de vergoedingen voor vrijwilligerswerk. Tijdelijke maatregelen in het kader van de COVID-19-pandemie en retroactieve verhoging van de kilometervergoeding","da9c38eb-09c6-4774-a679-8d7794eb86d4","circulaire-2023-c-13-over-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk-tijdelijke-maatregelen-in-het-kader-van-de-covid-19-pandemie-en-retroactieve-verhoging-van-de-kilometervergoeding",{"_10":12651,"_7":12652,"_34":35,"_13":12653},"Circulaire 2024/C/14 betreffende de onderzoeksbevoegdheden van de inningsambtenaren van de Algemene Administratie van de Inning en de Invordering (AAII)","10e58e08-30fa-4a51-bed4-84017a6fcc51","circulaire-2024-c-14-betreffende-de-onderzoeksbevoegdheden-van-de-inningsambtenaren-van-de-algemene-administratie-van-de-inning-en-de-invordering-aaii",{"_10":12655,"_7":12656,"_34":35,"_13":12657},"Circulaire 2024/C/9 over het belastingstelsel van de vergoedingen voor vrijwilligerswerk (Bijlage)","529aa31d-0a1b-4b13-b6f0-4872a148d699","circulaire-2024-c-9-over-het-belastingstelsel-van-de-vergoedingen-voor-vrijwilligerswerk-bijlage",{"_10":12659,"_7":12660,"_34":35,"_13":12661},"Circulaire 2024/C/7 betreffende de implementatie van een overgangstermijn ingevolge de uitbreiding van de tot de regeling btw-entrepot toegelaten goederen van communautaire oorsprong","6a7fa715-6aec-4a5e-8bcd-9964903a3e57","circulaire-2024-c-7-betreffende-de-implementatie-van-een-overgangstermijn-ingevolge-de-uitbreiding-van-de-tot-de-regeling-btw-entrepot-toegelaten-goederen-van-communautaire-oorsprong",{"_10":12663,"_7":12664,"_34":35,"_13":12665},"Circulaire 2024/C/2 over tussenkomsten van de werkgever voor thuiswerk (Bijlage)","0887bee2-b2e8-4fb3-a447-3e32add3d1e1","circulaire-2024-c-2-over-tussenkomsten-van-de-werkgever-voor-thuiswerk-bijlage",{"_10":12667,"_7":12668,"_34":35,"_13":12669},"Circulaire 2024/C/2 over tussenkomsten van de werkgever voor thuiswerk","60431d33-0e66-4877-b8e1-f21f3be5f1c6","circulaire-2024-c-2-over-tussenkomsten-van-de-werkgever-voor-thuiswerk",{"_10":12671,"_7":12672,"_34":35,"_13":12673},"Circulaire nr. Ci.RH.241/619.040 (AAFisc Nr. 25/2012) d.d. 09.07.2012","c4441857-b5bf-4b12-b4c2-312875c3a459","circulaire-nr-ci-rh-241-619-040-aafisc-nr-25-2012-d-d-09-07-2012",{"_10":12675,"_7":12676,"_34":35,"_13":12677},"Circulaire 2023/C/101 betreffende de vrijhandelsovereenkomst tussen de Europese Unie en de Republiek Singapore","2252e5e0-5d98-4a17-95db-2e79d3128566","circulaire-2023-c-101-betreffende-de-vrijhandelsovereenkomst-tussen-de-europese-unie-en-de-republiek-singapore",{"_10":12679,"_7":12680,"_34":35,"_13":12681},"Circulaire nr. 6/2012 d.d. 23.05.2012","dca08095-c8e8-45b3-902a-e5a6c747e8ad","circulaire-nr-6-2012-d-d-23-05-2012",{"_10":12683,"_7":12684,"_34":35,"_13":12685},"Circulaire nr. Ci.RH.243/616.804 (AAFisc Nr. 18/2012) dd 08.05.2012","b0ea3ed7-a8c9-4a1c-983b-064c399eb384","circulaire-nr-ci-rh-243-616-804-aafisc-nr-18-2012-dd-08-05-2012",{"_10":12687,"_7":12688,"_34":35,"_13":12689},"Circulaire nr. 4/2012 d.d. 04.05.2012","e7611b3f-1dd2-4036-980c-d11f9f7a3eab","circulaire-nr-4-2012-d-d-04-05-2012",{"_10":12691,"_7":12692,"_34":35,"_13":12693},"Circulaire nr. Ci.RH.842/617.752 (AAFisc Nr. 16/2012) dd 03.05.2012","3a0b8f99-43bf-41f3-862d-9d64b0f91502","circulaire-nr-ci-rh-842-617-752-aafisc-nr-16-2012-dd-03-05-2012",{"_10":12695,"_7":12696,"_34":35,"_13":12697},"Circulaire nr. Ci.RH.243/615.371 (AAFisc Nr. 5/2012) dd 17.02.2012","cfd48525-a79a-43f1-beb5-c158cf30135c","circulaire-nr-ci-rh-243-615-371-aafisc-nr-5-2012-dd-17-02-2012",{"_10":12699,"_7":12700,"_34":35,"_13":12701},"Circulaire nr. AFZ/ 2012-0279 - Ci.RH.81/616.207 - EE/L 214 (AFZ nr. 3/2012 - AAF nr. 17/2012 - AAPD nr. 4/2012) dd 04.05.2012","8662cbb3-bfdb-4bb4-b2ad-961cf78e3b51","circulaire-nr-afz-2012-0279-ci-rh-81-616-207-ee-l-214-afz-nr-3-2012-aaf-nr-17-2012-aapd-nr-4-2012-dd-04-05-2012",{"_10":12703,"_7":12704,"_34":35,"_13":12705},"CORRIGENDUM d.d. 24.10.2011 bij de Circulaire AFZ nr. 6/2011 d.d. 27.06.2011 (AFZ/2011 0355)","cef44450-a300-483f-a6f9-58e18431fc78","corrigendum-d-d-24-10-2011-bij-de-circulaire-afz-nr-6-2011-d-d-27-06-2011-afz-2011-0355",{"_10":12707,"_7":12708,"_34":35,"_13":12709},"Circulaire nr. Ci.RH.331/611.310 (AAFisc Nr. 46/2011) dd 11.10.2011","bd9c09d4-d76b-4775-b701-8fdcdf09d5b2","circulaire-nr-ci-rh-331-611-310-aafisc-nr-46-2011-dd-11-10-2011",{"_10":12711,"_7":12712,"_34":35,"_13":12713},"Regeling van 31.03.2011 betreffende de levensloopregeling, art. 18, § 6, en Europarlementariërs","85612896-404b-454a-8002-f4fa37986b98","regeling-van-31-03-2011-betreffende-de-levensloopregeling-art-18-6-en-europarlementariers",{"_10":12715,"_7":12716,"_34":35,"_13":12717},"ADDENDUM d.d 28.07.2011 bij de circulaire nr. Ci.RH.421/607.890 (AAFisc nr. 64/2010) en AFZ nr. 13/2010 d.d. 30/11/2010","6c675a08-0de8-46f5-865a-c60abaa0e746","addendum-d-d-28-07-2011-bij-de-circulaire-nr-ci-rh-421-607-890-aafisc-nr-64-2010-en-afz-nr-13-2010-d-d-30-11-2010",{"_10":12719,"_7":12720,"_34":35,"_13":12721},"Circulaire 2024/C/11 betreffende het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen","2d4fc886-29c1-4a5a-bad0-07e5a3ec2b66","circulaire-2024-c-11-betreffende-het-wetboek-van-de-minnelijke-en-gedwongen-invordering-van-fiscale-en-niet-fiscale-schuldvorderingen",{"_10":12723,"_7":12724,"_34":35,"_13":12725},"Circulaire nr. 3/2012 dd. 02.04.2012","9a227837-2cf3-4df0-8656-0c7dbb1543ac","circulaire-nr-3-2012-dd-02-04-2012",{"_10":12727,"_7":12728,"_34":35,"_13":12729},"Addendum d.d. 28.03.2012 bij de Circulaire AFZ nr. 14/2009 d.d. 05.10.2009 (AFZ/1996-0494)","bcc6a65b-5e8f-446d-934e-577798c4179a","addendum-d-d-28-03-2012-bij-de-circulaire-afz-nr-14-2009-d-d-05-10-2009-afz-1996-0494",{"_10":12731,"_7":12732,"_34":35,"_13":12733},"Circulaire nr. Ci.RH.242/609.135 (AAFisc Nr. 43/2011) dd 02.09.2011","752625d5-ef90-4aa2-bd07-af45250c9b1e","circulaire-nr-ci-rh-242-609-135-aafisc-nr-43-2011-dd-02-09-2011",{"_10":12735,"_7":12736,"_34":35,"_13":12737},"Circulaire nr. IR/IV-4/56054 (AINV – Nr 2/2011) d.d. 10.08.2011","98f5e823-b9dc-44b2-b8ae-bb217221a203","circulaire-nr-ir-iv-4-56054-ainv-nr-2-2011-d-d-10-08-2011",{"_10":12739,"_7":12740,"_34":35,"_13":12741},"Addendum dd 01.10.2010 bij de circulaire nr. Ci.RH.242/604.311 (AOIF 47/2010) dd 25.06.2010","5debbba4-c0a2-4d8c-9d32-284bc8dd1385","addendum-dd-01-10-2010-bij-de-circulaire-nr-ci-rh-242-604-311-aoif-47-2010-dd-25-06-2010",{"_10":12743,"_7":12744,"_34":35,"_13":12745},"Circulaire nr. Ci.RH.241/612.094 (AAFisc Nr. 35/2011) dd 04.07.2011","4329a122-ebe2-4760-8aa2-44d39b04e2dc","circulaire-nr-ci-rh-241-612-094-aafisc-nr-35-2011-dd-04-07-2011",{"_10":12747,"_7":12748,"_34":35,"_13":12749},"Circulaire nr. 5/2011 d.d. 14.04.2011","866959c7-41f2-41c4-9d3d-e1594831af4e","circulaire-nr-5-2011-d-d-14-04-2011",{"_10":12751,"_7":12752,"_34":35,"_13":12753},"Derde addendum dd 14.04.2011 bij de circulaire nr. Ci.RH.243/589.859 (AOIF Nr. 19/2008) dd 29.05.2008","c52ff19f-de3c-4e46-b3a9-dd50e1ec6306","derde-addendum-dd-14-04-2011-bij-de-circulaire-nr-ci-rh-243-589-859-aoif-nr-19-2008-dd-29-05-2008",{"_10":12755,"_7":12756,"_34":35,"_13":12757},"12.04.2011 - Omzendbrief D.I. 530.11 - D.D. 305.876 (opgeheven)","07dade38-ccd4-466a-92a2-7b9c4616f897","12-04-2011-omzendbrief-d-i-530-11-d-d-305-876-opgeheven",{"_10":12759,"_7":12760,"_34":35,"_13":12761},"Circulaire nr. Ci.RH.241/545.598 (AAFisc Nr. 14/2011) dd. 21.03.2011","17b19a84-7f73-4936-843c-24af88f54fd2","circulaire-nr-ci-rh-241-545-598-aafisc-nr-14-2011-dd-21-03-2011",{"_10":12763,"_7":12764,"_34":35,"_13":12765},"Circulaire AFZ nr. 5/2011 dd 27/06/2011 (AAF/2011-0429) - Bijlage 2","330e70be-cd98-458a-beb9-29386de72581","circulaire-afz-nr-5-2011-dd-27-06-2011-aaf-2011-0429-bijlage-2",{"_10":12767,"_7":12768,"_34":35,"_13":12769},"Circulaire nr. Ci.RH.231/577.952 (AAFisc Nr. 32/2011) dd 17.06.2011","46711186-3207-43fb-a76d-d0669a6f68a3","circulaire-nr-ci-rh-231-577-952-aafisc-nr-32-2011-dd-17-06-2011",{"_10":12771,"_7":12772,"_34":35,"_13":12773},"Circulaire nr. Ci.RH.82/610.411 (AAFisc Nr. 24/2011) dd 29.04.2011","f5b28b44-a637-4cbb-8126-6b252d6f427a","circulaire-nr-ci-rh-82-610-411-aafisc-nr-24-2011-dd-29-04-2011",{"_10":12775,"_7":12776,"_34":35,"_13":12777},"Circulaire AFZ nr. 01/2011 dd 25.01.2011 - Bijlage 3","38e4fa7a-b355-440e-bf6b-58226d40f5f7","circulaire-afz-nr-01-2011-dd-25-01-2011-bijlage-3",{"_10":12779,"_7":12780,"_34":35,"_13":12781},"Circulaire nr. 10/2010 d.d. 01.06.2010","0dbe89f5-c852-4ce3-a34b-2578f286d189","circulaire-nr-10-2010-d-d-01-06-2010",{"_10":12783,"_7":12784,"_34":35,"_13":12785},"Circulaire nr. Ci.RH.241/613.514 (AAFisc Nr. 45/2011) dd 07.10.2011","d7265004-d889-480a-92ca-7eee8a30e412","circulaire-nr-ci-rh-241-613-514-aafisc-nr-45-2011-dd-07-10-2011",{"_10":12787,"_7":12788,"_34":35,"_13":12789},"2de ADDENDUM dd 20.06.2011 aan de circulaire nr. Ci.RH.840/592.613 (AOIF nr. 14/2008) dd. 03.04.2008","a1a55eff-501d-4430-ab1b-e97694ed439c","2de-addendum-dd-20-06-2011-aan-de-circulaire-nr-ci-rh-840-592-613-aoif-nr-14-2008-dd-03-04-2008",{"_10":12791,"_7":12792,"_34":35,"_13":12793},"Circulaire nr. 17/2010 d.d. 16.05.2011","1002020c-521f-4a97-a027-3fe9b4d203c7","circulaire-nr-17-2010-d-d-16-05-2011",{"_10":12795,"_7":12796,"_34":35,"_13":12797},"Circulaire nr. Ci.RH.241/608.543 (AAFisc Nr. 27/2011) dd. 23.05.2011","b6a616d8-258d-4250-a250-f687a6d24766","circulaire-nr-ci-rh-241-608-543-aafisc-nr-27-2011-dd-23-05-2011",{"_10":12799,"_7":12800,"_34":35,"_13":12801},"ADDENDUM dd. 02.02.2011 bij de circulaire nr. Ci.RH.241/509.803 (AAFisc Nr. 8/2003) dd. 05.03.1999","7061964a-a8a1-4292-aa4b-c7abcfa6d3f9","addendum-dd-02-02-2011-bij-de-circulaire-nr-ci-rh-241-509-803-aafisc-nr-8-2003-dd-05-03-1999",{"_10":12803,"_7":12804,"_34":35,"_13":12805},"Circulaire nr. Ci.RH.243/602.590 (AOIF Nr. 5/2010) dd 26.01.2010","fc4b39b2-f9eb-4550-b1f9-b4f9025cf88b","circulaire-nr-ci-rh-243-602-590-aoif-nr-5-2010-dd-26-01-2010",{"_10":12807,"_7":12808,"_34":35,"_13":12809},"Circulaire nr. Ci.RH.243/609.003 (AAFisc. Nr. 18/2011) dd. 21.03.2011","87959f10-1783-4814-9ada-ebd776d840c2","circulaire-nr-ci-rh-243-609-003-aafisc-nr-18-2011-dd-21-03-2011",{"_10":12811,"_7":12812,"_34":35,"_13":12813},"25.11.2010 - Waals Decreet van 10 december 2009 houdende fiscale billijkheid en milieuefficiëntie voor het wagenpark en de passiefhuizen (BS 23.12.2009)","be07bc5d-5812-4587-ae8a-d2fdf48f71d9","25-11-2010-waals-decreet-van-10-december-2009-houdende-fiscale-billijkheid-en-milieuefficientie-voor-het-wagenpark-en-de-passiefhuizen-bs-23-12-2009",{"_10":12815,"_7":12816,"_34":35,"_13":12817},"11de Addendum dd 17.02.2012 aan de circulaire nr. Ci.RH.241/509.803 (AAFisc Nr. 8/2003) dd 05.03.1999","63ce5fa0-43ff-4071-babc-e2227842ed02","11de-addendum-dd-17-02-2012-aan-de-circulaire-nr-ci-rh-241-509-803-aafisc-nr-8-2003-dd-05-03-1999",{"_10":12819,"_7":12820,"_34":35,"_13":12821},"Circulaire nr. Ci.RH.331/607.620 (AOIF Nr. 63/2010) dd 19.10.2010","a611bfdd-41fb-43c4-a3a2-d8ab9d803cd0","circulaire-nr-ci-rh-331-607-620-aoif-nr-63-2010-dd-19-10-2010",{"_10":12823,"_7":12824,"_34":35,"_13":12825},"Circulaire nr. 13/2010 dd. 24.09.2010","c060149c-1a80-4ee4-8279-4d4f67cfc029","circulaire-nr-13-2010-dd-24-09-2010",{"_10":12827,"_7":12828,"_34":35,"_13":12829},"Circulaire nr. Ci.RH.241/603.725 (AOIF Nr. 56/2010) d.d 06.08.2010","81161d74-ec54-4818-9aae-872e1896070a","circulaire-nr-ci-rh-241-603-725-aoif-nr-56-2010-d-d-06-08-2010",{"_10":12831,"_7":12832,"_34":35,"_13":12833},"Circulaire AFZ nr. 2/2011 (AFZ/2010-0310) dd 02.03.2011","3a0b12ec-018b-4f61-9b60-032d9f73cacb","circulaire-afz-nr-2-2011-afz-2010-0310-dd-02-03-2011",{"_10":12835,"_7":12836,"_34":35,"_13":12837},"14.03.2011 - Omzendbrief D.I. 530.11 - D.D. 305.349","995d25c9-c144-430d-98d1-40c02d49f5f4","14-03-2011-omzendbrief-d-i-530-11-d-d-305-349",{"_10":12839,"_7":12840,"_34":35,"_13":12841},"Circulaire nr. 2/2011 dd.16.02.2011","089d90b1-7ed3-43fd-bf99-4de7dd4f69f2","circulaire-nr-2-2011-dd-16-02-2011",{"_10":12843,"_7":12844,"_34":35,"_13":12845},"Circulaire nr. Ci.RH.243/587.019 (AAFisc Nr. 9/2011) dd. 15.02.2011","ebcbb703-618b-41c9-a535-0bdafc5956a2","circulaire-nr-ci-rh-243-587-019-aafisc-nr-9-2011-dd-15-02-2011",{"_10":12847,"_7":12848,"_34":35,"_13":12849},"Circulaire nr. 20/2010 d.d. 22.12.2010","646303ee-be3d-42e4-ad4a-fa48c47c0539","circulaire-nr-20-2010-d-d-22-12-2010",{"_10":12851,"_7":12852,"_34":35,"_13":12853},"Circulaire nr. Cp.221.4/A/416.647 dd. 30.12.1993","c34cf095-40e2-4901-bc00-7983ad6b4505","circulaire-nr-cp-221-4-a-416-647-dd-30-12-1993",{"_10":12855,"_7":12856,"_34":35,"_13":12857},"04.12.1993 - Omzendbrief D.I. 860 - D.C. 51.500","79e023a2-c30b-4373-8faa-f449d0146278","04-12-1993-omzendbrief-d-i-860-d-c-51-500",{"_10":12859,"_7":12860,"_34":35,"_13":12861},"Circulaire nr. Ci.RH.332/603.299 (AOIF 69/2010) d.d. 29.11.2010","261159ff-b52b-4984-b024-d8959794f1fb","circulaire-nr-ci-rh-332-603-299-aoif-69-2010-d-d-29-11-2010",{"_10":12863,"_7":12864,"_34":35,"_13":12865},"Circulaire nr. Ci.RH.241/606.414 (AOIF Nr. 57/2010) dd 13.08.2010","c5d9ab24-4c87-41cc-a39c-8c04823ea1e7","circulaire-nr-ci-rh-241-606-414-aoif-nr-57-2010-dd-13-08-2010",{"_10":12867,"_7":12868,"_34":35,"_13":12869},"Circulaire nr. 12/2010 dd. 23.06.2010","9015a1dc-0697-4e89-a59e-63e2decf2075","circulaire-nr-12-2010-dd-23-06-2010",{"_10":12871,"_7":12872,"_34":35,"_13":12873},"Addendum dd 22.03.2010 bij de circulaire nr. Ci.RH.242/602.723 (AOIF 10/2010) dd. 27.01.2010","16730970-c94e-4de6-91b1-7156b2dcaef2","addendum-dd-22-03-2010-bij-de-circulaire-nr-ci-rh-242-602-723-aoif-10-2010-dd-27-01-2010",{"_10":12875,"_7":12876,"_34":35,"_13":12877},"Circulaire nr. 4/2010 d.d. 16.03.2010","62a0f799-079b-422b-9d84-7772318af46a","circulaire-nr-4-2010-d-d-16-03-2010",{"_10":12879,"_7":12880,"_34":35,"_13":12881},"Circulaire nr. Ci.RH.243/349.099 dd. 29.12.1993","e5a4fc1d-c521-4fa9-9ab1-51577ff1c330","circulaire-nr-ci-rh-243-349-099-dd-29-12-1993",{"_10":12883,"_7":12884,"_34":35,"_13":12885},"Circulaire nr. Ci.RH.241/606.005 (AOIF Nr. 52/2010) dd 16.07.2010","256e2b0a-82b1-421e-87ab-110bbe365495","circulaire-nr-ci-rh-241-606-005-aoif-nr-52-2010-dd-16-07-2010",{"_10":12887,"_7":12888,"_34":35,"_13":12889},"Circulaire 2025/C/68 over de invoering van een minimumbelasting voor multinationale ondernemingen en omvangrijke binnenlandse groepen","9564efa7-488c-4c94-82f5-b433e46c9657","circulaire-2025-c-68-over-de-invoering-van-een-minimumbelasting-voor-multinationale-ondernemingen-en-omvangrijke-binnenlandse-groepen",{"_10":12891,"_7":12892,"_34":35,"_13":12893},"Circulaire nr. Ci.D.28/602.822 (AOIF Nr. 38/2010) dd 07.05.2010","ddb80a13-3d6c-4cec-b530-23e71521051e","circulaire-nr-ci-d-28-602-822-aoif-nr-38-2010-dd-07-05-2010",{"_10":12895,"_7":12896,"_34":35,"_13":12897},"2e Addendum du 27.04.2010 aan de Circulaire nr. Ci.RH.243/589.859 (AOIF 19/2008) du 29.05.2008","4c12c83d-2518-4e61-954c-f86ce48fa83d","2e-addendum-du-27-04-2010-aan-de-circulaire-nr-ci-rh-243-589-859-aoif-19-2008-du-29-05-2008",{"_10":12899,"_7":12900,"_34":35,"_13":12901},"Circulaire nr. Ci.RH.244/586.863 (AOIF 28/2008) dd. 05.09.2008","4b925387-0a4b-44b2-8356-18e74e1f66de","circulaire-nr-ci-rh-244-586-863-aoif-28-2008-dd-05-09-2008",{"_10":12903,"_7":12904,"_34":35,"_13":12905},"Circulaire nr. Ci.RH.421/605.074 (AOIF Nr. 71/2010) dd 01.12.2010","0434eb6f-8d2f-4c73-a5e6-405d33181b03","circulaire-nr-ci-rh-421-605-074-aoif-nr-71-2010-dd-01-12-2010",{"_10":12907,"_7":12908,"_34":35,"_13":12909},"Circulaire nr. Ci.RH.331/600.333 (AOIF Nr. 30/2010) d.d 08.04.2010","ac7fd19d-b9b5-4c6b-bd1b-84517fd416ed","circulaire-nr-ci-rh-331-600-333-aoif-nr-30-2010-d-d-08-04-2010",{"_10":12911,"_7":12912,"_34":35,"_13":12913},"Corrigendum dd 30.03.2010 - Tweede addendum dd 22.09.2009 bij de circulaire nr. Ci.RH.331/554.678 (AOIF 2/2003) dd 20.02.2003","7ad301e8-05e9-489f-85c8-32e22b21c862","corrigendum-dd-30-03-2010-tweede-addendum-dd-22-09-2009-bij-de-circulaire-nr-ci-rh-331-554-678-aoif-2-2003-dd-20-02-2003",{"_10":12915,"_7":12916,"_34":35,"_13":12917},"Circulaire nr. 2/2010 dd 01.03.2010","58010479-ecd3-49a2-ac1d-cee4aed0fd54","circulaire-nr-2-2010-dd-01-03-2010",{"_10":12919,"_7":12920,"_34":35,"_13":12921},"Circulaire nr. Ci.RH.243/349.099 (AOIF Nr. 53/2009) dd 23.12.2009","2cb8f787-4df4-4d42-8fbe-4c15080eed0f","circulaire-nr-ci-rh-243-349-099-aoif-nr-53-2009-dd-23-12-2009",{"_10":12923,"_7":12924,"_34":35,"_13":12925},"Circulaire nr. 11/2010 d.d. 14.06.2010","5955b65c-25b6-4fd7-8908-92d775efd662","circulaire-nr-11-2010-d-d-14-06-2010",{"_10":12927,"_7":12928,"_34":35,"_13":12929},"Circulaire nr. Ci.RH.81/562.220 - E.T. 118.235 (AOIF Nr. 28/2010) d.d. 01.04.2010","8b3dfce1-a4cf-46db-a113-092482603953","circulaire-nr-ci-rh-81-562-220-e-t-118-235-aoif-nr-28-2010-d-d-01-04-2010",{"_10":12931,"_7":12932,"_34":35,"_13":325},"Circulaire AFZ nr. 4/2010 dd 06.04.2010 - Addendum dd. 06.04.2010 bij de circulaire AOIF nr. Ci.R9.Div/577.956 dd. 11.05.2006","e8099696-c3e3-4256-bcdd-dc133b9495be",{"_10":12934,"_7":12935,"_34":35,"_13":12936},"Circulaire nr. Ci.RH.241/597.673 (AOIF Nr. 29/2010) d.d 02.04.2010","ff7f07f8-7e55-498f-8e0c-dbcc8c34bd3b","circulaire-nr-ci-rh-241-597-673-aoif-nr-29-2010-d-d-02-04-2010",{"_10":12938,"_7":12939,"_34":35,"_13":12940},"Corrigendum dd 02.06.2010 aan de Circulaire nr. AFZ/2007-0423-1 (AFZ 8/2007) dd. 26.06.2007","78b0daa7-71fa-4048-bece-d03a8d7e8726","corrigendum-dd-02-06-2010-aan-de-circulaire-nr-afz-2007-0423-1-afz-8-2007-dd-26-06-2007",{"_10":12942,"_7":12943,"_34":35,"_13":12944},"26.05.2010 - Omzendbrief D.I. 741/742 - D.A. 246.240/1","0d6058b3-584a-4f35-9587-294b3121acfe","26-05-2010-omzendbrief-d-i-741-742-d-a-246-240-1",{"_10":12946,"_7":12947,"_34":35,"_13":12948},"Addendum dd. 19.05.2010 aan de circulaire nr. Ci.RH.421/597.150 (AOIF Nr. 32/2009) dd 23.06.2010","de2fd483-7bda-40d4-ab5e-d7fbd9f3f1e7","addendum-dd-19-05-2010-aan-de-circulaire-nr-ci-rh-421-597-150-aoif-nr-32-2009-dd-23-06-2010",{"_10":12950,"_7":12951,"_34":35,"_13":12952},"Circulaire nr. Ci.RH.231/587.919 (AOIF Nr. 33/2010) d.d 20.04.2010","fa66d214-af04-4153-9a86-af3975d5fa86","circulaire-nr-ci-rh-231-587-919-aoif-nr-33-2010-d-d-20-04-2010",{"_10":12954,"_7":12955,"_34":35,"_13":12956},"Circulaire AFZ nr. 8/2010 dd 08.06.2010","454f151a-d6cf-4d28-b346-aea56dac461b","circulaire-afz-nr-8-2010-dd-08-06-2010",{"_10":12958,"_7":12959,"_34":35,"_13":12960},"Circulaire nr. Ci.RH.331/602.494 (AOIF Nr. 13/2010) d.d 02.02.2010","e819d44a-509d-4ba8-97c1-e97846e06d5d","circulaire-nr-ci-rh-331-602-494-aoif-nr-13-2010-d-d-02-02-2010",{"_10":12962,"_7":12963,"_34":35,"_13":12964},"Circulaire nr. 01/2010 dd 26.02.2010","bcdb8878-39df-40c3-a370-2ec3f0d5f9e9","circulaire-nr-01-2010-dd-26-02-2010",{"_10":12966,"_7":12967,"_34":35,"_13":12968},"Circulaire nr. Ci.RH.231/584.572 (AOIF Nr. 19/2010) d.d. 25.02.2010","75b83452-3bdc-48ee-b85b-0280dda34b99","circulaire-nr-ci-rh-231-584-572-aoif-nr-19-2010-d-d-25-02-2010",{"_10":12970,"_7":12971,"_34":35,"_13":12972},"05.02.2010 - Omzendbrief D.I. 522.11 - D.D. 295.881","21fc43a9-f282-4e84-960e-fbaad5279516","05-02-2010-omzendbrief-d-i-522-11-d-d-295-881",{"_10":12974,"_7":12975,"_34":35,"_13":12976},"8e Addendum d.d. 27.01.2010 bij de circulaire nr. Ci.RH.241/509.803 (AOIF Nr. 8/2003) d.d. 05.03.1999","809b0886-505a-4a03-9a30-d1e1ab08f6de","8e-addendum-d-d-27-01-2010-bij-de-circulaire-nr-ci-rh-241-509-803-aoif-nr-8-2003-d-d-05-03-1999",{"_10":12978,"_7":12979,"_34":35,"_13":12980},"Circulaire nr. Ci.P11.Cult./602.965 (AOIF Nr. 14/2010) d.d. 02.02.2010","b7156dd9-2443-48c4-970d-4f58e1b7290f","circulaire-nr-ci-p11-cult-602-965-aoif-nr-14-2010-d-d-02-02-2010",{"_10":12982,"_7":12983,"_34":35,"_13":12984},"Circulaire nr. Ci.RH.81/601.900, E.T.117.615 (AOIF Nr. 4/2010) dd 11.01.2010","e0d8ed55-dc95-4f1b-8a52-a7db8357b666","circulaire-nr-ci-rh-81-601-900-e-t-117-615-aoif-nr-4-2010-dd-11-01-2010",{"_10":12986,"_7":12987,"_34":35,"_13":12988},"Circulaire nr. Ci.RH.82/604.541 (AOIF Nr. 40/2010) dd 07.05.2010","d4cbfa94-227b-43fb-9c8d-edd0a598cb90","circulaire-nr-ci-rh-82-604-541-aoif-nr-40-2010-dd-07-05-2010",{"_10":12990,"_7":12991,"_34":35,"_13":12992},"Circulaire nr. Ci.RH.241/602.700 (AOIF Nr. 9/2010) d.d 27.01.2010","18b35d84-3536-4d72-b7f7-f2c57fcc5687","circulaire-nr-ci-rh-241-602-700-aoif-nr-9-2010-d-d-27-01-2010",{"_10":12994,"_7":12995,"_34":35,"_13":12996},"Circulaire nr. 17/2009 dd 19.11.2009","5860e551-d7d8-4a02-8c0a-aed14a9e3e4f","circulaire-nr-17-2009-dd-19-11-2009",{"_10":12998,"_7":12999,"_34":35,"_13":13000},"Circulaire nr. Ci.RH.242/599.141 (AOIF Nr. 42/2009) d.d. 26.08.2009","35e138c5-0658-468c-9953-a75f0cc56863","circulaire-nr-ci-rh-242-599-141-aoif-nr-42-2009-d-d-26-08-2009",{"_10":13002,"_7":13003,"_34":35,"_13":13004},"Circulaire nr. 13/2009 d.d. 09.07.2009","abf9ade0-e388-4cdd-8e49-17ef80bae07f","circulaire-nr-13-2009-d-d-09-07-2009",{"_10":13006,"_7":13007,"_34":35,"_13":13008},"Circulaire nr. 10/2009 d.d. 16.06.2009","6aab2197-25cb-449c-ba6f-0d312fe0ae4b","circulaire-nr-10-2009-d-d-16-06-2009",{"_10":13010,"_7":13011,"_34":35,"_13":13012},"Circulaire nr. Ci.RH.421/506.082 (AOIF Nr. 22/2001) d.d. 02.06.2009","3f596d3b-5e50-484c-9fca-8eff9e4cffd4","circulaire-nr-ci-rh-421-506-082-aoif-nr-22-2001-d-d-02-06-2009",{"_10":13014,"_7":13015,"_34":35,"_13":13016},"Circulaire nr. Ci.RH.242/596.157 (AOIF Nr. 26/2009) d.d 12.05.2009","501a736f-7131-405b-8528-170f8e5c0094","circulaire-nr-ci-rh-242-596-157-aoif-nr-26-2009-d-d-12-05-2009",{"_10":13018,"_7":13019,"_34":35,"_13":13020},"Circulaire nr. Ci.RH.241/595.484 (AOIF Nr. 49/2009) d.d. 03.11.2009","90896258-3f54-4803-890f-f5635e2a0a05","circulaire-nr-ci-rh-241-595-484-aoif-nr-49-2009-d-d-03-11-2009",{"_10":13022,"_7":13023,"_34":35,"_13":13024},"7de Addendum dd 13.11.2009 aan de circulaire Ci.RH.241/509.803 (AOIF Nr. 8/2003) dd 05.03.1999","46da84e1-9ab2-4364-a6fd-098fcad455d8","7de-addendum-dd-13-11-2009-aan-de-circulaire-ci-rh-241-509-803-aoif-nr-8-2003-dd-05-03-1999",{"_10":13026,"_7":13027,"_34":35,"_13":13028},"Circulaire nr. 18/2009 d.d. 17.12.2009","6ab36428-1258-4488-876f-075103680936","circulaire-nr-18-2009-d-d-17-12-2009",{"_10":13030,"_7":13031,"_34":35,"_13":13032},"Circulaire nr. 16/2009 d.d. 30.09.2009","b3521c97-7138-4ec9-81f7-fa5c9bdfe75a","circulaire-nr-16-2009-d-d-30-09-2009",{"_10":13034,"_7":13035,"_34":35,"_13":13036},"Circulaire nr. Ci.RH.243/599.122 (AOIF Nr. 44/2009) d.d. 28.09.2009","c37199dc-59c8-4468-be82-cc7725fdf6be","circulaire-nr-ci-rh-243-599-122-aoif-nr-44-2009-d-d-28-09-2009",{"_10":13038,"_7":13039,"_34":35,"_13":13040},"Circulaire nr. Ci.RH.421/597.150 (AOIF Nr. 32/2009) dd. 23.06.2009","f8a6352c-0e10-4b8e-b3b8-7d111da25252","circulaire-nr-ci-rh-421-597-150-aoif-nr-32-2009-dd-23-06-2009",{"_10":13042,"_7":13043,"_34":35,"_13":13044},"Circulaire nr. Ci.RH.241/562.596 (AOIF Nr. 43/2009) d.d. 28.09.2009","fac5587d-8b28-49c8-9e60-59d6a1088e31","circulaire-nr-ci-rh-241-562-596-aoif-nr-43-2009-d-d-28-09-2009",{"_10":13046,"_7":13047,"_34":35,"_13":13048},"Circulaire AFZ/INTERN.IB.2006/0549 d.d 12.10.2009","760fc20c-8505-43a6-8089-8ec1815f91d6","circulaire-afz-intern-ib-2006-0549-d-d-12-10-2009",{"_10":13050,"_7":13051,"_34":35,"_13":13052},"Circulaire nr. Ci.RH.244/599.047 (AOIF Nr. 41/2009) d.d. 18.08.2009","f312d0e9-2fa1-44d7-85c9-04a7de593f52","circulaire-nr-ci-rh-244-599-047-aoif-nr-41-2009-d-d-18-08-2009",{"_10":13054,"_7":13055,"_34":35,"_13":13056},"Circulaire nr. 11/2009 d.d. 18.08.2009","61cfa0a3-9146-4843-a804-a5ef1e435e47","circulaire-nr-11-2009-d-d-18-08-2009",{"_10":13058,"_7":13059,"_34":35,"_13":13060},"Circulaire nr. Ci.RH.82/598.598 (AOIF Nr. 34/2009) d.d. 30.06.2009","6ca75a2e-8d1b-4320-a911-c870118493b8","circulaire-nr-ci-rh-82-598-598-aoif-nr-34-2009-d-d-30-06-2009",{"_10":13062,"_7":13063,"_34":35,"_13":13064},"Circulaire nr. 5/2009 d.d. 06.04.2009 (AFZ nr. 2/2009)","144065ac-e0b3-43b5-a92c-3e2fc0d623ca","circulaire-nr-5-2009-d-d-06-04-2009-afz-nr-2-2009",{"_10":13066,"_7":13067,"_34":35,"_13":13068},"Circulaire nr. Ci.RH.331/596.104 (AOIF Nr. 39/2009) d.d. 04.08.2009","7b7b1a69-c949-44f1-af09-a98bdca53a1c","circulaire-nr-ci-rh-331-596-104-aoif-nr-39-2009-d-d-04-08-2009",{"_10":13070,"_7":13071,"_34":35,"_13":13072},"Addendum dd. 13.07.2009 aan de circulaire nr. Ci.RH.861/596.560 (AOIF Nr. 3/2009) dd. 30.01.2009","644c4580-4b0d-45d7-9b7f-3c320645bd9e","addendum-dd-13-07-2009-aan-de-circulaire-nr-ci-rh-861-596-560-aoif-nr-3-2009-dd-30-01-2009",{"_10":13074,"_7":13075,"_34":35,"_13":13076},"Circulaire nr. AFZ/2009-0276-2 ( AFZ N° 7/2009) - Ci.RH.81/597.982 (AOIF N° 35/2009) d.d. 01.07.2009","050ce9f1-bc4d-4a5d-b5a5-7ab6bd75e0ae","circulaire-nr-afz-2009-0276-2-afz-n-7-2009-ci-rh-81-597-982-aoif-n-35-2009-d-d-01-07-2009",{"_10":13078,"_7":13079,"_34":35,"_13":13080},"Circulaire nr. Ci.RH.243/597.430 (AOIF Nr. 30/2009) d.d. 02.06.2009","4b08e88f-7d80-4148-aed5-7f628587d761","circulaire-nr-ci-rh-243-597-430-aoif-nr-30-2009-d-d-02-06-2009",{"_10":13082,"_7":13083,"_34":35,"_13":13084},"Circulaire nr. Ci.RH.244/568.064 (AOIF Nr. 3/2005) dd 14.04.2009","5baa65ee-9508-4063-91ef-2e4e901f22bf","circulaire-nr-ci-rh-244-568-064-aoif-nr-3-2005-dd-14-04-2009",{"_10":13086,"_7":13087,"_34":35,"_13":13088},"04.05.2009 - Omzendbrief D.I. 521.103 - D.D. 289.544","3bfab597-c654-4285-af27-2f77de9e5524","04-05-2009-omzendbrief-d-i-521-103-d-d-289-544",{"_10":13090,"_7":13091,"_34":35,"_13":13092},"Circulaire nr. Ci.RH.842/597.927 (AOIF Nr. 25/2009) dd 08.05.0009","3aba975f-ee75-4946-b6f1-6c355b46bf3d","circulaire-nr-ci-rh-842-597-927-aoif-nr-25-2009-dd-08-05-0009",{"_10":13094,"_7":13095,"_34":35,"_13":13096},"Circulaire nr. Ci.RH.26/597.041 (AOIF Nr. 27/2009) d.d. 12.05.2009","85ba2337-a23d-4b8a-b99e-5a6dc9d12d69","circulaire-nr-ci-rh-26-597-041-aoif-nr-27-2009-d-d-12-05-2009",{"_10":13098,"_7":13099,"_34":35,"_13":13100},"Circulaire nr. Ci.DR.48/595.713 (AOIF Nr. 23/2009) d.d 29.04.2009","9ea00f88-722f-4018-a771-101a82b59f54","circulaire-nr-ci-dr-48-595-713-aoif-nr-23-2009-d-d-29-04-2009",{"_10":13102,"_7":13103,"_34":35,"_13":13104},"Circulaire nr. Ci.RH.243/581.810 (AOIF Nr. 7/2009) dd 19.02.2009","a2d60240-4ff0-47b4-92c2-38c5b137f9e3","circulaire-nr-ci-rh-243-581-810-aoif-nr-7-2009-dd-19-02-2009",{"_10":13106,"_7":13107,"_34":35,"_13":13108},"Circulaire nr. Ci.RH.233/578.575 (AOIF 35/2008) dd. 26.09.2008","976f2172-3443-4e70-af6a-4c282e265b08","circulaire-nr-ci-rh-233-578-575-aoif-35-2008-dd-26-09-2008",{"_10":13110,"_7":13111,"_34":35,"_13":13112},"Circulaire nr. Ci.D.19/416.334 dd. 06.12.1993","ca93a47d-6bc5-4ec8-bd00-47f167aba586","circulaire-nr-ci-d-19-416-334-dd-06-12-1993",{"_10":13114,"_7":13115,"_34":35,"_13":13116},"Circulaire nr. Ci.RH.241/509.803 (AOIF Nr. 8/2003) d.d. 07.04.2009 ","05133c2b-edb3-42df-88e1-c27b6d31674a","circulaire-nr-ci-rh-241-509-803-aoif-nr-8-2003-d-d-07-04-2009",{"_10":13118,"_7":13119,"_34":35,"_13":13120},"Circulaire nr. Ci.RH.241/591.838 (AOIF 32/2008) dd. 22.09.2008","33e6bf59-3f91-472b-a2cb-010a169d2603","circulaire-nr-ci-rh-241-591-838-aoif-32-2008-dd-22-09-2008",{"_10":13122,"_7":13123,"_34":35,"_13":13124},"Circulaire nr. 10/2008 dd. 18.09.2008","2be04110-788f-42ee-8d0a-52cac667007e","circulaire-nr-10-2008-dd-18-09-2008",{"_10":13126,"_7":13127,"_34":35,"_13":13128},"Circulaire nr. AFZ/1996-0398 (AFZ 11/2008) dd. 22.04.2008","214aa1a9-7fc7-44be-88a7-34f52d11b282","circulaire-nr-afz-1996-0398-afz-11-2008-dd-22-04-2008",{"_10":13130,"_7":13131,"_34":35,"_13":13132},"Circulaire nr. AFZ/2006-0837 (AFZ 9/2008) dd. 22.04.2008","d37f4e26-7b13-471a-8710-5ce7f2b70a20","circulaire-nr-afz-2006-0837-afz-9-2008-dd-22-04-2008",{"_10":13134,"_7":13135,"_34":35,"_13":13136},"Circulaire nr. AFZ/2007-0577 (AFZ 7/2008) dd. 22.04.2008","ce3b04a0-a092-418f-9d7e-a37d0d323181","circulaire-nr-afz-2007-0577-afz-7-2008-dd-22-04-2008",{"_10":13138,"_7":13139,"_34":35,"_13":13140},"Circulaire nr. Ci.RH.82/458.391 van 15.04.1994","defdbd92-a86a-40d2-80a9-b3c756c15379","circulaire-nr-ci-rh-82-458-391-van-15-04-1994",{"_10":13142,"_7":13143,"_34":35,"_13":13144},"Aanschrijving nr. 21 dd. 30.09.1993","0788cafe-1002-4c3b-96e7-6a36f008c1e6","aanschrijving-nr-21-dd-30-09-1993",{"_10":13146,"_7":13147,"_34":35,"_13":13148},"Circulaire nr. Ci.RH.244/593.292 (AOIF 33/2008) dd. 22.09.2008","a4b27b30-0e07-4482-8e48-b07e2e644c0b","circulaire-nr-ci-rh-244-593-292-aoif-33-2008-dd-22-09-2008",{"_10":13150,"_7":13151,"_34":35,"_13":13152},"Circulaire nr. Ci.RH.242/593.494 (AOIF 27/2008) d.d. 26.08.2008","9f7236e2-816a-4925-8c07-c95068f7aa28","circulaire-nr-ci-rh-242-593-494-aoif-27-2008-d-d-26-08-2008",{"_10":13154,"_7":13155,"_34":35,"_13":13156},"Circulaire nr. Ci.RH.241/592.546 (AOIF 26/2008) dd. 13.08.2008","9ce54376-58e4-49b5-b22a-24a017521043","circulaire-nr-ci-rh-241-592-546-aoif-26-2008-dd-13-08-2008",{"_10":13158,"_7":13159,"_34":35,"_13":13160},"Circulaire nr. Ci.RH.840/592.613 (AOIF 14/2008) d.d. 02.06.2008","1223bab2-4a9c-4f44-b5e3-3face1ba6900","circulaire-nr-ci-rh-840-592-613-aoif-14-2008-d-d-02-06-2008",{"_10":13162,"_7":13163,"_34":35,"_13":13164},"ADDENDUM aan de circulaire van 29.05.2008, nr. Ci.RH.243/589.859 (AOIF Nr. 19/2008)","fddd23d4-5f9a-4e89-aa7b-861cef1c9426","addendum-aan-de-circulaire-van-29-05-2008-nr-ci-rh-243-589-859-aoif-nr-19-2008",{"_10":13166,"_7":13167,"_34":35,"_13":13168},"Circulaire nr. Ci.D.19/444.905 van 14.11.1994","2469fcc9-68de-463e-b2c1-734a609bcab6","circulaire-nr-ci-d-19-444-905-van-14-11-1994",{"_10":13170,"_7":13171,"_34":35,"_13":13172},"Circulaire nr. Ci.D.28/590.935 (AOIF 12/2008) dd. 08.04.2008","0c949691-580e-448c-8e07-ad04147ba77b","circulaire-nr-ci-d-28-590-935-aoif-12-2008-dd-08-04-2008",{"_10":13174,"_7":13175,"_34":35,"_13":13176},"Circulaire nr. Ci.RH.241/567.968 (AOIF 11/2008) d.d. 26.03.2008","ea1405bf-fd2d-4cb8-a231-923e58c1ddb6","circulaire-nr-ci-rh-241-567-968-aoif-11-2008-d-d-26-03-2008",{"_10":13178,"_7":13179,"_34":35,"_13":13180},"Circulaire nr. Ci.RH.241/567.657 (AOIF 7/2008) dd. 12.03.2008","75a17ae1-37d3-4f44-90db-185aa5aa2871","circulaire-nr-ci-rh-241-567-657-aoif-7-2008-dd-12-03-2008",{"_10":13182,"_7":13183,"_34":35,"_13":13184},"Circulaire nr. 2/2008 (AFZ 3/2008 - EE/L.171 en L17/60bis) d.d. 12.02.2008","00d8906e-97f1-48e6-b989-5aeb113711bf","circulaire-nr-2-2008-afz-3-2008-ee-l-171-en-l17-60bis-d-d-12-02-2008",{"_10":13186,"_7":13187,"_34":35,"_13":13188},"Circulaire Nr. AFZ/2003-0343-6 (AFZ 6/2008) dd. 12.03.2008","422d713e-f8e8-4df9-864c-e0e025203823","circulaire-nr-afz-2003-0343-6-afz-6-2008-dd-12-03-2008",{"_10":6199,"_7":13190,"_34":35,"_13":6201},"e77c90d5-c0f2-4afe-bd73-b3ed17de94af",{"_10":13192,"_7":13193,"_34":35,"_13":13194},"Circulaire nr. Ci.DR.48/584.471 (AOIF 2/2008) dd. 31.01.2008","43632d0d-18f9-485f-8221-896ad0abbe64","circulaire-nr-ci-dr-48-584-471-aoif-2-2008-dd-31-01-2008",{"_10":13196,"_7":13197,"_34":35,"_13":13198},"Circulaire nr. 18/2007 d.d. 19.12.2007 (E.P.2241/20)","bf77ca9e-4c64-4fa7-a930-e003af939ca7","circulaire-nr-18-2007-d-d-19-12-2007-e-p-2241-20",{"_10":13200,"_7":13201,"_34":35,"_13":13202},"Circulaire nr. AFZ/2007-0576 (AFZ 1/2008) d.d. 29.01.2008","ef219844-d4a3-4039-87f1-2f65181e5bbb","circulaire-nr-afz-2007-0576-afz-1-2008-d-d-29-01-2008",{"_10":13204,"_7":13205,"_34":35,"_13":13206},"Circulaire nr. Ci.RH.242/580.123 (AOIF 39/2007) van 31.10.2007","aeb93359-8ace-4935-abbc-e23e2e64f764","circulaire-nr-ci-rh-242-580-123-aoif-39-2007-van-31-10-2007",{"_10":13208,"_7":13209,"_34":35,"_13":13210},"Circulaire nr. AFZ 5/2007 (AFZ/2000-0310-5) dd. 27.11.2007","fda77c29-235a-488b-8d9f-3a5bac0aa7e6","circulaire-nr-afz-5-2007-afz-2000-0310-5-dd-27-11-2007",{"_10":13212,"_7":13213,"_34":35,"_13":13214},"Circulaire nr. Ci.D.19/416.334 dd. 30.08.1993","f7c805c8-0bcd-44f6-add2-116433b5c556","circulaire-nr-ci-d-19-416-334-dd-30-08-1993",{"_10":13216,"_7":13217,"_34":35,"_13":13218},"Circulaire nr. Cp.221.4/A/417.584 dd. 19.08.1993","cdb0e0de-cdf6-41ad-ac40-2af0c3aa9e53","circulaire-nr-cp-221-4-a-417-584-dd-19-08-1993",{"_10":13220,"_7":13221,"_34":35,"_13":13222},"Circulaire nr. Ci.RH.244/573.732 (AOIF 34/2008) van 26.09.2008","793af3fc-927e-499c-a986-b7bc84a70202","circulaire-nr-ci-rh-244-573-732-aoif-34-2008-van-26-09-2008",{"_10":13224,"_7":13225,"_34":35,"_13":13226},"Circulaire nr. Ci.RH.82/588.081 (AOIF 41/2007) dd. 09.11.2007","b8270f98-c8ef-426a-89ef-8832c32a0cf1","circulaire-nr-ci-rh-82-588-081-aoif-41-2007-dd-09-11-2007",{"_10":13228,"_7":13229,"_34":35,"_13":13230},"Circulaire nr. Ci.RH.421/459.074 dd. 09.03.1994","2784a866-a6b8-4b5f-86c0-1afdd8a7223b","circulaire-nr-ci-rh-421-459-074-dd-09-03-1994",{"_10":13232,"_7":13233,"_34":35,"_13":13234},"Circulaire nr. Ci.RH.624/454.301 d.d. 01.04.1994","d7382f4b-c052-4ecf-b263-ee8b3ec702cf","circulaire-nr-ci-rh-624-454-301-d-d-01-04-1994",{"_10":13236,"_7":13237,"_34":35,"_13":13238},"Circulaire nr. Ci.RH.241/460.388 dd. 31.03.1994","2e3cb4a3-547f-4c71-a2d1-740e12ea8b56","circulaire-nr-ci-rh-241-460-388-dd-31-03-1994",{"_10":13240,"_7":13241,"_34":35,"_13":13242},"Circulaire Ci.R9 Sing 258.737 dd. 29.07.1992","fcda56c1-9b2e-4c82-ba2c-e9556b6c0624","circulaire-ci-r9-sing-258-737-dd-29-07-1992",{"_10":13244,"_7":13245,"_34":35,"_13":13246},"Circulaire nr. Ci.R.14/461.041 dd. 19.08.1994","9547ef29-9a26-4a1e-9cc9-4411dd70b900","circulaire-nr-ci-r-14-461-041-dd-19-08-1994",{"_10":13248,"_7":13249,"_34":35,"_13":13250},"Circulaire nr. Ci.R.14/457.727 dd. 05.08.1994","a51b741d-32ea-49e4-b69c-4114ab468b82","circulaire-nr-ci-r-14-457-727-dd-05-08-1994",{"_10":13252,"_7":13253,"_34":35,"_13":13254},"Circulaire nr. Ci.RH.241/455.733 dd. 14.07.1994","d783af9b-f18a-4051-94ee-1710c13bf9a7","circulaire-nr-ci-rh-241-455-733-dd-14-07-1994",{"_10":13256,"_7":13257,"_34":35,"_13":13258},"Aanschrijving nr. 17 d.d. 08.08.1994","b7e40a24-9a9a-4e17-9060-3ee4887d0746","aanschrijving-nr-17-d-d-08-08-1994",{"_10":13260,"_7":13261,"_34":35,"_13":13262},"Circulaire nr. Ci.RH.241/453.324 dd. 18.08.1994","f666a88d-1c58-4d39-87f2-011e659e14a7","circulaire-nr-ci-rh-241-453-324-dd-18-08-1994",{"_10":13264,"_7":13265,"_34":35,"_13":13266},"Circulaire nr. Ci.RH.421/390.701 dd. 05.05.1994","61821fc1-d614-49e6-b2fb-89bd3a936569","circulaire-nr-ci-rh-421-390-701-dd-05-05-1994",{"_10":13268,"_7":13269,"_34":35,"_13":13270},"Circulaire nr. Ci.R.14/454.609 dd. 14.09.1993","edccf7c4-7b15-4ac6-bd49-5d5dd746d675","circulaire-nr-ci-r-14-454-609-dd-14-09-1993",{"_10":13272,"_7":13273,"_34":35,"_13":13274},"Circulaire nr. Ci.RH.243/349.099 dd. 14.07.1994","e0ddf1a4-2f1c-4f35-9c74-2d6055f7aaa0","circulaire-nr-ci-rh-243-349-099-dd-14-07-1994",{"_10":13276,"_7":13277,"_34":35,"_13":13278},"Circulaire nr. Ci.D.19/463.583 d.d. 11.08.1994","ae77f731-95db-45de-a0b4-6beca8da8aee","circulaire-nr-ci-d-19-463-583-d-d-11-08-1994",{"_10":13280,"_7":13281,"_34":35,"_13":13282},"Circulaire nr. Ci.RH.244/461.403 dd. 05.05.1994","4e3911ee-3a40-458c-89b6-62a44e2d3196","circulaire-nr-ci-rh-244-461-403-dd-05-05-1994",{"_10":13284,"_7":13285,"_34":35,"_13":13286},"Aanschrijving nr. 16 dd. 04.07.1994 (vervangen)","8678f593-2d41-49f0-ac68-962d806ed940","aanschrijving-nr-16-dd-04-07-1994-vervangen",{"_10":13288,"_7":13289,"_34":35,"_13":13290},"Circulaire nr. Ci.RH.244/426.767 dd. 29.04.1994","51564e51-e1d4-4d38-ac32-28ab7d449a02","circulaire-nr-ci-rh-244-426-767-dd-29-04-1994",{"_10":13292,"_7":13293,"_34":35,"_13":13294},"Circulaire nr. Ci.D.19/460.156 van 22.04.1994","f06d102d-4696-43db-bb68-f568c82543b4","circulaire-nr-ci-d-19-460-156-van-22-04-1994",{"_10":13296,"_7":13297,"_34":35,"_13":13298},"Circulaire nr. Ci.RH.222/458.190 dd. 01.02.1994","53e564ba-fb2b-45bb-8d52-4ce3f935ab2a","circulaire-nr-ci-rh-222-458-190-dd-01-02-1994",{"_10":13300,"_7":13301,"_34":35,"_13":13302},"Circulaire nr. Ci.RH.243/359.350 dd. 02.02.1994","f3677160-c6ea-44bf-a78f-4ee992a39e24","circulaire-nr-ci-rh-243-359-350-dd-02-02-1994",{"_10":13304,"_7":13305,"_34":35,"_13":13306},"Circulaire nr. Ci.D.19/444.905 20e afl. dd. 11.10.1993","960b2efb-7c5b-46a7-8585-8d3f6425d5fd","circulaire-nr-ci-d-19-444-905-20e-afl-dd-11-10-1993",{"_10":13308,"_7":13309,"_34":35,"_13":13310},"Circulaire nr. Ci.R9.Noorw./357.370 dd. 02.07.1993","30134e09-63b6-4849-b976-2e0fdb13b41f","circulaire-nr-ci-r9-noorw-357-370-dd-02-07-1993",{"_10":13312,"_7":13313,"_34":35,"_13":13314},"Circulaire nr. Ci.D.19/444.905 van 10.06.1993","d236e0ad-bc33-4b8c-bc19-f611a3b99b7a","circulaire-nr-ci-d-19-444-905-van-10-06-1993",{"_10":13316,"_7":13317,"_34":35,"_13":13318},"Aanschrijving nr. 9 dd. 29.04.1993","1286016e-5546-44a1-94af-4caf757f53bf","aanschrijving-nr-9-dd-29-04-1993",{"_10":13320,"_7":13321,"_34":35,"_13":13322},"Circulaire nr. Ci.D.19/444.905 van 15.10.1993","de47c0b5-d441-4993-8833-bb525ab50fa4","circulaire-nr-ci-d-19-444-905-van-15-10-1993",{"_10":13324,"_7":13325,"_34":35,"_13":13326},"Circulaire nr. Ci.RH.872/451.829 dd. 22.09.1993","f842ae8b-f7d5-420c-aa35-c7f58683e070","circulaire-nr-ci-rh-872-451-829-dd-22-09-1993",{"_10":13328,"_7":13329,"_34":35,"_13":13330},"Circulaire nr. Ci.RH.84/405.023 dd. 20.08.1993","c2de4629-f3a2-4ebb-a42b-73f11e53c09a","circulaire-nr-ci-rh-84-405-023-dd-20-08-1993",{"_10":13332,"_7":13333,"_34":35,"_13":13334},"Circulaire nr. Ci.RH.233/443.387 dd. 16.09.1993","a7543c05-3092-43d4-9611-fb7ad85b5dc2","circulaire-nr-ci-rh-233-443-387-dd-16-09-1993",{"_10":13336,"_7":13337,"_34":35,"_13":13338},"Circulaire nr. Ci.D.19/444.905 dd. 21.06.1993","b1fd44a4-d3a7-4843-95fb-2cc68c358774","circulaire-nr-ci-d-19-444-905-dd-21-06-1993",{"_10":13340,"_7":13341,"_34":35,"_13":13342},"Circulaire nr. Ci.RH.332/399.106 dd. 12.11.1990","d4fc7f56-5ac3-4194-8439-43ac16fac26d","circulaire-nr-ci-rh-332-399-106-dd-12-11-1990",{"_10":13344,"_7":13345,"_34":35,"_13":13346},"Circulaire nr. Ci.D.19/453.895 dd. 06.12.1993","4dad7f33-1e00-420c-a13e-60fb28939535","circulaire-nr-ci-d-19-453-895-dd-06-12-1993",{"_10":13348,"_7":13349,"_34":35,"_13":13350},"Circulaire nr. Ci.RH.421/452.264 dd. 16.09.1993","d7bb2453-c5b7-40ec-adaf-2cccb5ded278","circulaire-nr-ci-rh-421-452-264-dd-16-09-1993",{"_10":13352,"_7":13353,"_34":35,"_13":13354},"Circulaire nr. Ci.RH.421/443.775 dd. 08.07.1993","c9e69f6d-e582-437c-9522-27fc34228c65","circulaire-nr-ci-rh-421-443-775-dd-08-07-1993",{"_10":13356,"_7":13357,"_34":35,"_13":13358},"Aanschrijving nr. 19 dd. 23.09.1993","ed5c9e3f-77bb-4ee3-affd-b78d85430f6f","aanschrijving-nr-19-dd-23-09-1993",{"_10":13360,"_7":13361,"_34":35,"_13":13362},"Circulaire nr. Ci.D.19/444.905 dd. 27.08.1993","20c5f5f8-b6e3-4f0e-9c18-b8e453ad5657","circulaire-nr-ci-d-19-444-905-dd-27-08-1993",{"_10":13364,"_7":13365,"_34":35,"_13":13366},"Circulaire nr. Ci.RH.332/448.557 dd. 09.09.1993","d4c8f828-b63a-4714-920a-e71e630fe220","circulaire-nr-ci-rh-332-448-557-dd-09-09-1993",{"_10":13368,"_7":13369,"_34":35,"_13":13370},"Circulaire nr. Ci.RH.421/439.272 dd. 17.09.1993","89cb1343-c60d-4502-bc09-d9c1ec409ec4","circulaire-nr-ci-rh-421-439-272-dd-17-09-1993",{"_10":13372,"_7":13373,"_34":35,"_13":13374},"Circulaire nr. Ci.D.19/402.192 dd. 25.04.1990 (17e afl.)","4a061e7f-f5f4-413f-aeb7-6aa9758ade41","circulaire-nr-ci-d-19-402-192-dd-25-04-1990-17e-afl",{"_10":13376,"_7":13377,"_34":35,"_13":13378},"Circulaire nr. Ci.RH.21/453.572 van 17.09.1993","ca640e58-ea89-49fb-b97f-dfeb6315feb1","circulaire-nr-ci-rh-21-453-572-van-17-09-1993",{"_10":13380,"_7":13381,"_34":35,"_13":13382},"Circulaire nr. Ci.D.19/444.905 dd. 01.07.1993","ede5de11-810b-4d80-854b-527cb7019d73","circulaire-nr-ci-d-19-444-905-dd-01-07-1993",{"_10":13384,"_7":13385,"_34":35,"_13":13386},"Circulaire nr. Ci.D.19/444.905 13de afl. dd. 07.05.1993","b3962831-623c-491d-a6a6-a865cb95a333","circulaire-nr-ci-d-19-444-905-13de-afl-dd-07-05-1993",{"_10":13388,"_7":13389,"_34":35,"_13":13390},"Circulaire nr. Ci.R9.TSJ/278.283 dd. 02.04.1993","32c627de-05cc-4275-8041-bf4c0b12282c","circulaire-nr-ci-r9-tsj-278-283-dd-02-04-1993",{"_10":13392,"_7":13393,"_34":35,"_13":13394},"Circulaire nr. Ci.RH.244/446.194 dd. 04.03.1993","371c8e9f-55f6-4ca4-b04d-8594e95df711","circulaire-nr-ci-rh-244-446-194-dd-04-03-1993",{"_10":13396,"_7":13397,"_34":35,"_13":6551},"Aanschrijving nr. 8. dd. 10.03.1993","357209b0-3a50-403b-a6a4-1f6d46090884",{"_10":13399,"_7":13400,"_34":35,"_13":13401},"Circulaire nr. Ci.R.10/450.152 dd. 26.04.1993","32ca99aa-d18f-4b7d-ab6e-bec5d8266092","circulaire-nr-ci-r-10-450-152-dd-26-04-1993",{"_10":13403,"_7":13404,"_34":35,"_13":13405},"Circulaire nr. Ci.R9.JOEG/357.227 dd. 26.02.1993","709ded79-d855-4517-b243-ef9e2d560b6a","circulaire-nr-ci-r9-joeg-357-227-dd-26-02-1993",{"_10":13407,"_7":13408,"_34":35,"_13":13409},"Circulaire nr. Ci.RH.243/438.444 van 18.02.1993","bf5a21b0-7788-489f-aa88-9e3043eba730","circulaire-nr-ci-rh-243-438-444-van-18-02-1993",{"_10":13411,"_7":13412,"_34":35,"_13":13413},"Circulaire nr. Ci.RH.243/445.838 van 18.02.1993","e05e30a1-7631-4f91-9296-273e0daac79a","circulaire-nr-ci-rh-243-445-838-van-18-02-1993",{"_10":13415,"_7":13416,"_34":35,"_13":13417},"Circulaire nr. Ci.R.14/301.697 dd. 05.02.1993","afbca10d-46dd-4730-87b1-d48ef51804e7","circulaire-nr-ci-r-14-301-697-dd-05-02-1993",{"_10":13419,"_7":13420,"_34":35,"_13":13421},"Circulaire nr. Ci.RH.241/349.099 dd. 15.01.1993","1ac63600-95b5-41c3-8e49-5eaac0daf836","circulaire-nr-ci-rh-241-349-099-dd-15-01-1993",{"_10":13423,"_7":13424,"_34":35,"_13":13425},"Circulaire nr. Ci.D.19/402.192 dd. 15.12.1989","297fbe97-b761-402b-b4cc-d12696320d09","circulaire-nr-ci-d-19-402-192-dd-15-12-1989",{"_10":13427,"_7":13428,"_34":35,"_13":13429},"Circulaire nr. Ci.RH.241/445.385 dd. 29.01.1993","f6dd9a56-cd48-482a-a75e-0e5552428f82","circulaire-nr-ci-rh-241-445-385-dd-29-01-1993",{"_10":13431,"_7":13432,"_34":35,"_13":13433},"Circulaire nr. Ci.D.19/416.334 31ste afl. dd. 07.09.1992","ea8b6605-cac5-47de-bf59-44dc74a312dc","circulaire-nr-ci-d-19-416-334-31ste-afl-dd-07-09-1992",{"_10":13435,"_7":13436,"_34":35,"_13":13437},"Circulaire nr. Ci.RH.891/430.578 dd. 07.01.1993","ddb75d14-7288-4217-b7ae-280c032192f9","circulaire-nr-ci-rh-891-430-578-dd-07-01-1993",{"_10":13439,"_7":13440,"_34":35,"_13":13441},"Circulaire nr. Ci.RH.871/447.262 dd. 23.12.1992","5f9b2abe-4eb7-4acd-8506-93b8f2d6eb53","circulaire-nr-ci-rh-871-447-262-dd-23-12-1992",{"_10":13443,"_7":13444,"_34":35,"_13":13445},"Circulaire nr. 17/1992 d.d. 22.10.1992","63cb6982-0a49-452b-a734-86bb41006157","circulaire-nr-17-1992-d-d-22-10-1992",{"_10":13447,"_7":13448,"_34":35,"_13":13449},"Circulaire nr. Ci.R9.NL/392.562 dd. 06.08.1992","d1c56cf4-9b32-4d38-abc2-82bd8bdc6b41","circulaire-nr-ci-r9-nl-392-562-dd-06-08-1992",{"_10":13451,"_7":13452,"_34":35,"_13":13453},"Aanschrijving nr. 79 dd. 17.07.1992","45639371-a7cb-42e9-98ab-d8b0aa8b75b9","aanschrijving-nr-79-dd-17-07-1992",{"_10":13455,"_7":13456,"_34":35,"_13":13457},"Circulaire nr. Ci.RH.842/296.960 dd. 19.01.1990","fec5b800-bbaa-4ad4-9133-fe175c2b83ae","circulaire-nr-ci-rh-842-296-960-dd-19-01-1990",{"_10":13459,"_7":13460,"_34":35,"_13":13461},"Circulaire nr. Ci.RH.222/448.422 dd. 05.02.1993","a2e77f71-5959-40a1-907f-24c7c08034a8","circulaire-nr-ci-rh-222-448-422-dd-05-02-1993",{"_10":13463,"_7":13464,"_34":35,"_13":13465},"Circulaire nr. Ci.D.19/444.905 dd. 22.01.1993 (4de afl.)","0f221525-febd-4e46-8eea-a5027ab68c1c","circulaire-nr-ci-d-19-444-905-dd-22-01-1993-4de-afl",{"_10":13467,"_7":13468,"_34":35,"_13":13469},"Circulaire nr. Ci.RH.243/443.475 dd. 21.10.1992","a9ad4dd3-0679-44b6-abee-60a8b4c13ba3","circulaire-nr-ci-rh-243-443-475-dd-21-10-1992",{"_10":13471,"_7":13472,"_34":35,"_13":13473},"01.01.1993 - Omzendbrief D.I. 513.011 - D.L. 5/11.840","ec5179e1-f2fc-41f0-9a83-bf25dd85287e","01-01-1993-omzendbrief-d-i-513-011-d-l-5-11-840",{"_10":13475,"_7":13476,"_34":35,"_13":13477},"Aanschrijving nr. 15 dd. 30.09.1992","3b301cc6-ba27-44c0-b12d-aeac7e17d5e7","aanschrijving-nr-15-dd-30-09-1992",{"_10":13479,"_7":13480,"_34":35,"_13":13481},"Circulaire nr. Ci.D.19/402.192 dd. 27.09.1989 (13e afl.)","007f03d0-2e21-46c3-91c8-98b6b8a6e3e2","circulaire-nr-ci-d-19-402-192-dd-27-09-1989-13e-afl",{"_10":13483,"_7":13484,"_34":35,"_13":13485},"Circulaire nr. Ci.D.19/416.334 23ste afl. CORRIGENDUM dd. 25.03.1992","aff4ad78-716c-48b5-b9c7-95c2711f7b4a","circulaire-nr-ci-d-19-416-334-23ste-afl-corrigendum-dd-25-03-1992",{"_10":13487,"_7":13488,"_34":35,"_13":13489},"Circulaire nr. Ci.D.19/416.334 dd. 25.08.1992","5ffb2b98-8d01-440f-baae-f68cfe4aa637","circulaire-nr-ci-d-19-416-334-dd-25-08-1992",{"_10":13491,"_7":13492,"_34":35,"_13":13493},"Circulaire nr. Ci.RH.241/440.008 dd. 05.08.1992","c6a14916-b509-444e-8719-a5efe26cd307","circulaire-nr-ci-rh-241-440-008-dd-05-08-1992",{"_10":13495,"_7":13496,"_34":35,"_13":13497},"Circulaire nr. Ci.D.19/416.334 29e afl. d.d. 21.08.1992","2809ddb5-c449-486f-9b9b-2378ae50486a","circulaire-nr-ci-d-19-416-334-29e-afl-d-d-21-08-1992",{"_10":13499,"_7":13500,"_34":35,"_13":13501},"Circulaire nr. Ci.RH.241/430.225 d.d. 27.05.1992","d5b88d81-d560-4a98-9416-ac73b2fe90ef","circulaire-nr-ci-rh-241-430-225-d-d-27-05-1992",{"_10":13503,"_7":13504,"_34":35,"_13":13505},"Aanschrijving nr. 5 dd. 18.05.1992","26d14a33-6d50-4d2d-996a-92da8511dbac","aanschrijving-nr-5-dd-18-05-1992",{"_10":13507,"_7":13508,"_34":35,"_13":13509},"Circulaire nr. Ci.D.19/416.334 Addendum 25ste afl. dd. 07.05.1992","fb1611d9-bd36-4b3f-b118-12fe35321992","circulaire-nr-ci-d-19-416-334-addendum-25ste-afl-dd-07-05-1992",{"_10":13511,"_7":13512,"_34":35,"_13":13513},"Circulaire nr. Ci.RH.332/441.508 dd. 18.06.1992","7583cb0e-b91b-4fc7-895e-c7c187e992db","circulaire-nr-ci-rh-332-441-508-dd-18-06-1992",{"_10":13515,"_7":13516,"_34":35,"_13":13517},"Circulaire nr. Ci.RH.243/423.200 dd. 04.06.1992","7dda7f7e-3f68-44bb-9da9-9807650ff779","circulaire-nr-ci-rh-243-423-200-dd-04-06-1992",{"_10":13519,"_7":13520,"_34":35,"_13":13521},"Circulaire nr. Ci.A.7/442.477 dd. 26.06.1992","e0822fbf-0f03-438d-b2fd-dfeada71bc09","circulaire-nr-ci-a-7-442-477-dd-26-06-1992",{"_10":13523,"_7":13524,"_34":35,"_13":13525},"Circulaire nr. Ci.RH.222/439.843 dd. 11.03.1992","7efb3885-3ddd-457f-a083-fca093e47cff","circulaire-nr-ci-rh-222-439-843-dd-11-03-1992",{"_10":13527,"_7":13528,"_34":35,"_13":13529},"Circulaire nr. Ci.RH.244/436.328 dd. 06.12.1991","9641000b-a7ac-42f0-98eb-59dfa6e1bec2","circulaire-nr-ci-rh-244-436-328-dd-06-12-1991",{"_10":13531,"_7":13532,"_34":35,"_13":13533},"Circulaire nr. Ci.RH.26/437.743 d.d. 30.04.1992","1b8c1991-b76c-4e42-8b20-45b78ca2ef45","circulaire-nr-ci-rh-26-437-743-d-d-30-04-1992",{"_10":13535,"_7":13536,"_34":35,"_13":13537},"Circulaire nr. Ci.RH.421/434.962 dd. 10.04.1992","6dbed99a-748b-4a53-9fe9-1118e7a1e105","circulaire-nr-ci-rh-421-434-962-dd-10-04-1992",{"_10":13539,"_7":13540,"_34":35,"_13":13541},"Circulaire nr. Ci.D.19/416.334 dd. 21.05.1992","7af6262b-a8dd-421a-9756-c85c7e1a3634","circulaire-nr-ci-d-19-416-334-dd-21-05-1992",{"_10":13543,"_7":13544,"_34":35,"_13":13545},"Circulaire nr. Ci.D.19/402.192 dd. 13.05.1992 (Add. à 22e afl.) (22e aflevering op 14.09.90)","9a0f30d0-acb3-442f-8268-180409ff569f","circulaire-nr-ci-d-19-402-192-dd-13-05-1992-add-a-22e-afl-22e-aflevering-op-14-09-90",{"_10":13547,"_7":13548,"_34":35,"_13":13549},"Circulaire nr. Ci.RH.243/359.350 dd. 21.01.1992","2b355a7d-1550-402c-ab91-9130e2b5b0ae","circulaire-nr-ci-rh-243-359-350-dd-21-01-1992",{"_10":13551,"_7":13552,"_34":35,"_13":13553},"Circulaire nr. Ci.D.19/416.334 24e afl. dd. 06.03.1992","548aa680-09b4-4bc8-84d6-6443ebc803d0","circulaire-nr-ci-d-19-416-334-24e-afl-dd-06-03-1992",{"_10":13555,"_7":13556,"_34":35,"_13":13557},"Circulaire nr. Ci.RH.15/435.692 dd. 20.12.1991","e738273b-682a-430c-87bc-750126e68f39","circulaire-nr-ci-rh-15-435-692-dd-20-12-1991",{"_10":13559,"_7":13560,"_34":35,"_13":13561},"Circulaire nr. Ci.RH.21/429.638 dd. 23.08.1991","fd923b54-2a07-4b53-9235-bde770bad37d","circulaire-nr-ci-rh-21-429-638-dd-23-08-1991",{"_10":13563,"_7":13564,"_34":35,"_13":13565},"Circulaire nr. Ci.RH.243/376.395 dd. 19.02.1992","c3d51ab1-be60-4474-a834-67d5a0946965","circulaire-nr-ci-rh-243-376-395-dd-19-02-1992",{"_10":13567,"_7":13568,"_34":35,"_13":13569},"Circulaire nr. Ci.RH.243/431.776 dd. 23.01.1992","5c506cec-835b-4366-bc73-55ec0d311c2e","circulaire-nr-ci-rh-243-431-776-dd-23-01-1992",{"_10":13571,"_7":13572,"_34":35,"_13":13573},"Circulaire nr. Ci.RH.243/379.832 dd. 17.01.1992","069747fd-131b-4277-af84-6d287cee677b","circulaire-nr-ci-rh-243-379-832-dd-17-01-1992",{"_10":13575,"_7":13576,"_34":35,"_13":13577},"Circulaire nr. Ci.D.19/416.334 21e afl. dd. 08.01.1992","456010d6-4840-422a-81a9-1fb78ed471a8","circulaire-nr-ci-d-19-416-334-21e-afl-dd-08-01-1992",{"_10":13579,"_7":13580,"_34":35,"_13":13581},"Circulaire nr. Ci.RH.242/420.664 ADDENDUM dd. 05.12.1991","7582d2ce-650e-434b-a12a-b590979e0535","circulaire-nr-ci-rh-242-420-664-addendum-dd-05-12-1991",{"_10":13583,"_7":13584,"_34":35,"_13":13585},"Circulaire nr. Ci.RH.243/420.455 dd. 04.12.1991","df275305-e151-48f3-af34-ce2bc7daa184","circulaire-nr-ci-rh-243-420-455-dd-04-12-1991",{"_10":13587,"_7":13588,"_34":35,"_13":13589},"Circulaire nr. Ci.RH.241/376.581 dd. 29.11.1991","d7cafaab-523e-4bb9-8d2d-e791908293c1","circulaire-nr-ci-rh-241-376-581-dd-29-11-1991",{"_10":13591,"_7":13592,"_34":35,"_13":13593},"Circulaire nr. Ci.RH.332/425.182 dd. 10.10.1991","38024a12-f55c-4eeb-80d4-edabf1944e8f","circulaire-nr-ci-rh-332-425-182-dd-10-10-1991",{"_10":13595,"_7":13596,"_34":35,"_13":13597},"Circulaire Ci.R9 Ma/304.307 dd. 15.10.1991","9b95808e-4d9b-4f4b-8dc9-75c56811ffd2","circulaire-ci-r9-ma-304-307-dd-15-10-1991",{"_10":13599,"_7":13600,"_34":35,"_13":13601},"Aanschrijving nr. 17 dd. 04.11.1991","4c3f9aaa-914a-4003-b7ed-82807b6d8269","aanschrijving-nr-17-dd-04-11-1991",{"_10":13603,"_7":13604,"_34":35,"_13":13605},"Circulaire nr. Ci.RH.26/423.904 dd. 21.06.1991","e6b8476a-4384-4537-9ea1-3be7ab5967cd","circulaire-nr-ci-rh-26-423-904-dd-21-06-1991",{"_10":13607,"_7":13608,"_34":35,"_13":13609},"Circulaire nr. Ci.RH.222/432.596 dd. 08.08.1991","d73c7c44-ba61-4562-9798-a53c31365399","circulaire-nr-ci-rh-222-432-596-dd-08-08-1991",{"_10":13611,"_7":13612,"_34":35,"_13":13613},"Circulaire nr. Ci.RH.421/369.893 dd. 30.10.1991","dcee57ef-675e-41a4-abfa-c02d5b9428d9","circulaire-nr-ci-rh-421-369-893-dd-30-10-1991",{"_10":13615,"_7":13616,"_34":35,"_13":13617},"Circulaire Ci.R.9 Zweden/425.737 dd. 21.01.1991","908f65d0-b22f-4911-a802-87ec9cb23730","circulaire-ci-r-9-zweden-425-737-dd-21-01-1991",{"_10":13619,"_7":13620,"_34":35,"_13":13621},"Circulaire nr. Ci.D.19/416.334 12e afl. dd. 25.03.1991","9fe8763d-40c3-4979-9891-8bd5e1c797b1","circulaire-nr-ci-d-19-416-334-12e-afl-dd-25-03-1991",{"_10":13623,"_7":13624,"_34":35,"_13":13625},"Circulaire nr. Ci.RH.243/418.933 dd. 20.03.1991","db8645cd-552a-49cf-bbd8-c6fbd9e542d9","circulaire-nr-ci-rh-243-418-933-dd-20-03-1991",{"_10":13627,"_7":13628,"_34":35,"_13":13629},"Circulaire nr. Ci.D.19/416.334 11e afl. dd. 07.03.1991","005f6e56-8237-4140-a9dc-d0619f13c7ba","circulaire-nr-ci-d-19-416-334-11e-afl-dd-07-03-1991",{"_10":13631,"_7":13632,"_34":35,"_13":13633},"Circulaire nr. Ci.RH.243/419.662 dd. 08.04.1991","dee9c6bc-cb38-4724-b17d-9148b74904e8","circulaire-nr-ci-rh-243-419-662-dd-08-04-1991",{"_10":13635,"_7":13636,"_34":35,"_13":13637},"Circulaire nr. Ci.RH.84/405.023 dd. 27.03.1991","2e748356-8c47-481a-8025-e108b7e72d20","circulaire-nr-ci-rh-84-405-023-dd-27-03-1991",{"_10":13639,"_7":13640,"_34":35,"_13":13641},"Circulaire nr. Ci.D.19/416.334 dd. 30.05.1991","3718feb8-121e-4671-8224-75658f6e1775","circulaire-nr-ci-d-19-416-334-dd-30-05-1991",{"_10":13643,"_7":13644,"_34":35,"_13":13645},"Circulaire nr. Ci.RH.241/425.005 dd. 14.06.1991","7ac7a598-5e66-405a-a4a5-0b1baf3a4fcd","circulaire-nr-ci-rh-241-425-005-dd-14-06-1991",{"_10":13647,"_7":13648,"_34":35,"_13":13649},"Circulaire nr. Ci.RH.243/359.350 dd. 05.02.1991","6317b1bc-1af9-4eda-8e24-20d0b2454d9f","circulaire-nr-ci-rh-243-359-350-dd-05-02-1991",{"_10":13651,"_7":13652,"_34":35,"_13":13653},"Circulaire nr. Ci.RH.243/376.395 dd. 14.03.1991","50da073d-17f8-4196-b126-d6c0bde6cc22","circulaire-nr-ci-rh-243-376-395-dd-14-03-1991",{"_10":13655,"_7":13656,"_34":35,"_13":13657},"Circulaire nr. Ci.RH.243/400.682 dd. 31.12.1990","b2092b7f-1292-46e2-bf3e-3ff2bcdf5db8","circulaire-nr-ci-rh-243-400-682-dd-31-12-1990",{"_10":13659,"_7":13660,"_34":35,"_13":13661},"Circulaire nr. Ci.RH.332/424.248 dd. 09.01.1991","92badc46-fe57-45e8-84c5-d686024ff057","circulaire-nr-ci-rh-332-424-248-dd-09-01-1991",{"_10":13663,"_7":13664,"_34":35,"_13":13665},"Aanschrijving nr. 24 dd. 06.11.1990","092b4bcb-f200-45c3-a62a-869836d3bbb5","aanschrijving-nr-24-dd-06-11-1990",{"_10":13667,"_7":13668,"_34":35,"_13":13669},"Circulaire nr. Ci.D.19/416.334 6e afl. dd. 10.10.1990","58e48407-aa08-4a77-b7f8-9cb385db6e7a","circulaire-nr-ci-d-19-416-334-6e-afl-dd-10-10-1990",{"_10":13671,"_7":13672,"_34":35,"_13":13673},"Circulaire nr. Ci.D.19/416.334 7e afl. dd. 19.10.1990","0be24b45-57b8-47bb-8a83-418096c28e81","circulaire-nr-ci-d-19-416-334-7e-afl-dd-19-10-1990",{"_10":13675,"_7":13676,"_34":35,"_13":13677},"Circulaire nr. Ci.RH.241/423.520 dd. 31.12.1990","57e896b1-d8b1-4dd6-8d4d-b8c2f527d5e1","circulaire-nr-ci-rh-241-423-520-dd-31-12-1990",{"_10":13679,"_7":13680,"_34":35,"_13":13681},"Circulaire nr. Ci.D.19/402.192 dd. 06.12.1990","7c131642-04d2-433a-b051-bcebe9a60d0a","circulaire-nr-ci-d-19-402-192-dd-06-12-1990",{"_10":13683,"_7":13684,"_34":35,"_13":13685},"Circulaire nr. Ci.RH.244/422.898 dd. 16.11.1990","cbfabde5-f163-4fb1-aafc-52018709e734","circulaire-nr-ci-rh-244-422-898-dd-16-11-1990",{"_10":13687,"_7":13688,"_34":35,"_13":13689},"Circulaire nr. Ci.D.19/416.334 9e afl. dd. 08.01.1991","672af11b-773c-43bc-8ac1-7ed0c9f92ff1","circulaire-nr-ci-d-19-416-334-9e-afl-dd-08-01-1991",{"_10":13691,"_7":13692,"_34":35,"_13":13693},"Circulaire nr. Ci.RH.243/419.662 dd. 29.10.1990","47ba4e86-9385-44c9-8ba5-c8ed2021b382","circulaire-nr-ci-rh-243-419-662-dd-29-10-1990",{"_10":13695,"_7":13696,"_34":35,"_13":13697},"Circulaire nr. Ci.D.19/402.192 dd. 07.12.1990 (27ste afl.)","ac28f081-ac46-404e-bcc6-8acb044a766f","circulaire-nr-ci-d-19-402-192-dd-07-12-1990-27ste-afl",{"_10":13699,"_7":13700,"_34":35,"_13":13701},"Circulaire nr. Ci.D.19/416.334 dd. 22.10.1990","4169a94e-df4b-4a0b-88cd-105f735fb7e2","circulaire-nr-ci-d-19-416-334-dd-22-10-1990",{"_10":13703,"_7":13704,"_34":35,"_13":13705},"Circulaire nr. Ci.D.19/402.192 dd. 27.07.1990","77fa7415-0291-467d-8b0c-218d5c842c12","circulaire-nr-ci-d-19-402-192-dd-27-07-1990",{"_10":13707,"_7":13708,"_34":35,"_13":13709},"Circulaire nr. Ci.RH.243/397.880 dd. 20.07.1990","4a1c54a6-8f3a-4c02-9ff9-1307b1a831ba","circulaire-nr-ci-rh-243-397-880-dd-20-07-1990",{"_10":13711,"_7":13712,"_34":35,"_13":13713},"Circulaire nr. Ci.RH.241/414.614 dd. 16.07.1990","918f8f02-1929-42fd-a37f-c7d9204b7c15","circulaire-nr-ci-rh-241-414-614-dd-16-07-1990",{"_10":13715,"_7":13716,"_34":35,"_13":13717},"Circulaire nr. Ci.D.19/402.192 dd. 22.10.1990 (26e aflevering)","3365b996-833d-4442-8b07-e78dd0da6e09","circulaire-nr-ci-d-19-402-192-dd-22-10-1990-26e-aflevering",{"_10":13719,"_7":13720,"_34":35,"_13":13721},"Circulaire nr. Ci.D.19/416.334 5e afl. dd. 25.09.1990","ad23caa3-ea32-45fd-b150-77f2ab154777","circulaire-nr-ci-d-19-416-334-5e-afl-dd-25-09-1990",{"_10":13723,"_7":13724,"_34":35,"_13":13725},"Aanschrijving nr. 23 dd. 25.09.1990","5e836a71-1775-45e0-8628-bf8097979576","aanschrijving-nr-23-dd-25-09-1990",{"_10":13727,"_7":13728,"_34":35,"_13":13729},"Circulaire nr. Ci.D.19/416.334 2e afl. dd. 27.08.1990","87c64340-5d4e-4a9c-81ee-2d6f1724c4c7","circulaire-nr-ci-d-19-416-334-2e-afl-dd-27-08-1990",{"_10":13731,"_7":13732,"_34":35,"_13":13733},"Circulaire nr. Ci.RH.241/419.510 dd. 26.07.1990","0efd2c97-a20f-43fc-b1fb-557569101ef5","circulaire-nr-ci-rh-241-419-510-dd-26-07-1990",{"_10":13735,"_7":13736,"_34":35,"_13":13737},"Circulaire nr. Ci.RH.26/418.196 dd. 29.06.1990","be786220-01d2-4200-b957-a87f793cf9b1","circulaire-nr-ci-rh-26-418-196-dd-29-06-1990",{"_10":13739,"_7":13740,"_34":35,"_13":13741},"Circulaire nr. Ci.R.9 D/420.635 dd. 27.07.1990","f7b4491f-9e53-4daf-8120-30020947552c","circulaire-nr-ci-r-9-d-420-635-dd-27-07-1990",{"_10":13743,"_7":13744,"_34":35,"_13":13745},"12.03.1990 - Omzendbrief D.I. 500.0 - D.L. 1/10.250","9046b640-2bd6-49a3-b2fa-0a56d8e3c618","12-03-1990-omzendbrief-d-i-500-0-d-l-1-10-250",{"_10":13747,"_7":13748,"_34":35,"_13":13749},"Circulaire Ci.R.9 Lux. 380.465 dd. 06.10.1989","f15d4be5-9062-4efc-afc8-802544be6ce3","circulaire-ci-r-9-lux-380-465-dd-06-10-1989",{"_10":13751,"_7":13752,"_34":35,"_13":13753},"Circulaire nr. Ci.RH.241/413.344 dd. 31.01.1990","1ff62de4-f67c-4afe-b9b6-2386e4b89d9f","circulaire-nr-ci-rh-241-413-344-dd-31-01-1990",{"_10":13755,"_7":13756,"_34":35,"_13":13757},"Circulaire nr. Ci.D.19/402.192 dd. 28.02.1990 (15e aflevering)","c500ce4d-2a26-4ae5-9939-9e621d732fe9","circulaire-nr-ci-d-19-402-192-dd-28-02-1990-15e-aflevering",{"_10":13759,"_7":13760,"_34":35,"_13":13761},"Circulaire nr. Ci.RH.243/402.491 dd. 26.09.1989","76ecfe7a-4fbe-4bec-96bc-0adf1e9e7fa9","circulaire-nr-ci-rh-243-402-491-dd-26-09-1989",{"_10":13763,"_7":13764,"_34":35,"_13":13765},"Circulaire nr. Ci.RH.243/380.236 dd. 08.05.1987","968c143d-75bc-446d-ad54-478b51222cbb","circulaire-nr-ci-rh-243-380-236-dd-08-05-1987",{"_10":13767,"_7":13768,"_34":35,"_13":13769},"Circulaire nr. Ci.RH.243/406.837 dd. 23.01.1990","3459d2ea-abda-49bc-8848-43a6fa6267fd","circulaire-nr-ci-rh-243-406-837-dd-23-01-1990",{"_10":13771,"_7":13772,"_34":35,"_13":13773},"Circulaire nr. Ci.RH.332/383.417 dd. 11.09.1989","a199faa1-582e-494e-b50c-12d1a5e139d5","circulaire-nr-ci-rh-332-383-417-dd-11-09-1989",{"_10":13775,"_7":13776,"_34":35,"_13":13777},"Circulaire nr. Ci.RH.244/411.655 dd. 13.10.1989","5feac677-2102-4a2a-a03c-63b0f60812d6","circulaire-nr-ci-rh-244-411-655-dd-13-10-1989",{"_10":13779,"_7":13780,"_34":35,"_13":13781},"Circulaire nr. Ci.D.19/402.192 dd. 08.03.1990 (16e afl.)","49238687-86e1-4410-9eec-15fccb234e10","circulaire-nr-ci-d-19-402-192-dd-08-03-1990-16e-afl",{"_10":13783,"_7":13784,"_34":35,"_13":13785},"Circulaire nr. Ci.D.19/402.192 dd. 22.12.1989 (14e aflevering)","af15e653-a779-4a96-820d-ac7f51d52b4a","circulaire-nr-ci-d-19-402-192-dd-22-12-1989-14e-aflevering",{"_10":13787,"_7":13788,"_34":35,"_13":13789},"Circulaire nr. Ci.RH.241/394.379 dd. 11.12.1989","429bb06d-9ddb-4046-b827-c12f1c55fa65","circulaire-nr-ci-rh-241-394-379-dd-11-12-1989",{"_10":13791,"_7":13792,"_34":35,"_13":13793},"Circulaire nr. Ci.RH.243/380.236 dd. 09.07.1987","0a796c6d-6d87-44bf-a024-68eb10cb8724","circulaire-nr-ci-rh-243-380-236-dd-09-07-1987",{"_10":13795,"_7":13796,"_34":35,"_13":13797},"Circulaire nr. Ci.RH.243/379.832 dd. 30.11.1989","da28fef4-9d26-48cb-b8eb-7f86e98234b3","circulaire-nr-ci-rh-243-379-832-dd-30-11-1989",{"_10":13799,"_7":13800,"_34":35,"_13":13801},"Circulaire nr. Ci.RH.243/403.979 dd. 13.10.1989","6150062f-acf8-4ee2-b58a-056770368f2c","circulaire-nr-ci-rh-243-403-979-dd-13-10-1989",{"_10":13803,"_7":13804,"_34":35,"_13":13805},"Circulaire nr. Ci.RH.243/412.466 dd. 06.12.1989","cb11d90c-2c3c-410d-b0cf-0046b49e4437","circulaire-nr-ci-rh-243-412-466-dd-06-12-1989",{"_10":13807,"_7":13808,"_34":35,"_13":13809},"Circulaire nr. Ci.D.19/402.192 dd. 25.08.1989","e1f996a8-52df-4053-9082-fb812a480444","circulaire-nr-ci-d-19-402-192-dd-25-08-1989",{"_10":13811,"_7":13812,"_34":35,"_13":13813},"Circulaire nr. Ci.RH.243/361.327 dd. 08.08.1989","85691e47-fc23-49b1-9d96-a4f519c6f519","circulaire-nr-ci-rh-243-361-327-dd-08-08-1989",{"_10":13815,"_7":13816,"_34":35,"_13":13817},"Circulaire nr. Ci.RH.241/382.678 d.d. 13.07.1989","da68d28a-8b46-4e7d-856e-ca5c550d19aa","circulaire-nr-ci-rh-241-382-678-d-d-13-07-1989",{"_10":13819,"_7":13820,"_34":35,"_13":13821},"Circulaire nr. Ci.D.19/402.192 dd. 03.04.1989 (5e afl.)","5dd00a47-7bd7-453a-af8e-3b75eda22ef6","circulaire-nr-ci-d-19-402-192-dd-03-04-1989-5e-afl",{"_10":13823,"_7":13824,"_34":35,"_13":13825},"Circulaire nr. Ci.RH.26/394.232 .dd. 25.08.1989","b1aaf506-4201-4fd9-8dc4-e28168023448","circulaire-nr-ci-rh-26-394-232-dd-25-08-1989",{"_10":13827,"_7":13828,"_34":35,"_13":13829},"Circulaire nr. Ci.RH.243/407.694 dd. 13.09.1989","d15e03b5-e983-4f97-831b-1a47e75530b6","circulaire-nr-ci-rh-243-407-694-dd-13-09-1989",{"_10":13831,"_7":13832,"_34":35,"_13":13833},"Circulaire nr. Ci.RH.853/406.047 dd. 14.06.1989","b296edf8-8d0a-4a95-bb74-730fe4f0fe91","circulaire-nr-ci-rh-853-406-047-dd-14-06-1989",{"_10":13835,"_7":13836,"_34":35,"_13":13837},"Circulaire nr. Ci.D.19/402.192 dd. 23.06.1989 (7e afl.)","7d6af7bb-5735-478e-86ee-e4f6741c767d","circulaire-nr-ci-d-19-402-192-dd-23-06-1989-7e-afl",{"_10":13839,"_7":13840,"_34":35,"_13":13841},"Circulaire nr. Ci.RH.82/408.231 dd. 31.05.1989","44c7662a-97e8-47b5-bacb-6b1a8660d8a0","circulaire-nr-ci-rh-82-408-231-dd-31-05-1989",{"_10":13843,"_7":13844,"_34":35,"_13":13845},"Circulaire nr. Ci.RH.84/405.023 dd. 27.06.1989","b60cc27d-cb73-4230-9509-1e5e6885fcfd","circulaire-nr-ci-rh-84-405-023-dd-27-06-1989",{"_10":13847,"_7":13848,"_34":35,"_13":13849},"Circulaire nr. Ci.RH.243/406.227 dd. 16.05.1989","18dcde07-e989-4fff-8eb8-806f4897d090","circulaire-nr-ci-rh-243-406-227-dd-16-05-1989",{"_10":11,"_7":8,"_34":35,"_13":14},{"_10":13852,"_7":13853,"_34":35,"_13":13854},"Circulaire nr. Ci.RH.26/380.927 dd. 07.04.1989","1b9e686c-4d66-4076-a098-44c2216df8c1","circulaire-nr-ci-rh-26-380-927-dd-07-04-1989",{"_10":13856,"_7":13857,"_34":35,"_13":13858},"Circulaire nr. Ci.RH.221/404.202 dd. 30.05.1989","b4910ab0-de5d-445b-9ede-e4da62883f1c","circulaire-nr-ci-rh-221-404-202-dd-30-05-1989",{"_10":13860,"_7":13861,"_34":35,"_13":13862},"Circulaire nr. Ci.R.9F/404.066 dd. 08.06.1989","9d35b7b9-33b2-4076-99ea-45645d1e20cf","circulaire-nr-ci-r-9f-404-066-dd-08-06-1989",{"_10":13864,"_7":13865,"_34":35,"_13":13866},"Circulaire nr. Ci.RH.241/404.945 dd. 05.04.1989","7f6772d7-9891-46a1-aa95-c2dfe9aa92c5","circulaire-nr-ci-rh-241-404-945-dd-05-04-1989",{"_10":13868,"_7":13869,"_34":35,"_13":13870},"Circulaire nr. Ci.RH.243/404.948 dd. 30.03.1989","ea3ac433-5a94-4909-936a-d62200f44fc8","circulaire-nr-ci-rh-243-404-948-dd-30-03-1989",{"_10":13872,"_7":13873,"_34":35,"_13":13874},"Circulaire nr. Ci.D.19/402.192 dd. 22.03.1989 (4e afl.)","9538eb88-6c2c-436e-9aaa-45d56d207a51","circulaire-nr-ci-d-19-402-192-dd-22-03-1989-4e-afl",{"_10":13876,"_7":13877,"_34":35,"_13":13878},"Circulaire nr. Ci.RH.243/376.395 dd. 10.02.1989","c1b19597-6285-48a4-8879-f091f4482ff5","circulaire-nr-ci-rh-243-376-395-dd-10-02-1989",{"_10":13880,"_7":13881,"_34":35,"_13":13882},"Circulaire nr. Ci.RH.82/396.170 dd. 25.04.1988","b65da4cd-d50f-4559-92bc-53972ce25ea6","circulaire-nr-ci-rh-82-396-170-dd-25-04-1988",{"_10":13884,"_7":13885,"_34":35,"_13":13886},"Circulaire nr. Ci.RH.243/403.242 dd. 12.01.1989","6ed946fb-ca81-476b-affe-fd897fb18b43","circulaire-nr-ci-rh-243-403-242-dd-12-01-1989",{"_10":13888,"_7":13889,"_34":35,"_13":13890},"Circulaire nr. Ci.RH.243/376.395 ADDENDUM dd. 10.01.1989","38d95b7c-d6c2-409d-8982-ce6f708be100","circulaire-nr-ci-rh-243-376-395-addendum-dd-10-01-1989",{"_10":13892,"_7":13893,"_34":35,"_13":13894},"Circulaire nr. Ci.RH.26/402.436 dd. 05.01.1989","98cf0a48-deea-404d-bcf5-567183816d63","circulaire-nr-ci-rh-26-402-436-dd-05-01-1989",{"_10":13896,"_7":13897,"_34":35,"_13":13898},"Circulaire nr. Ci.RH.249/378.338 dd. 16.12.1988","83ff3135-5abe-43fd-ad70-8a60df0ccd33","circulaire-nr-ci-rh-249-378-338-dd-16-12-1988",{"_10":13900,"_7":13901,"_34":35,"_13":13902},"Circulaire nr. Ci.RH.243/380.235 dd. 08.07.1988","bca38c99-37cf-40c8-9df9-0fc301f270d9","circulaire-nr-ci-rh-243-380-235-dd-08-07-1988",{"_10":13904,"_7":13905,"_34":35,"_13":13906},"Circulaire nr. Ci.RH.26/380.927 dd. 10.06.1988","c74bed30-b056-4fe6-b6d9-4e6155a77e4d","circulaire-nr-ci-rh-26-380-927-dd-10-06-1988",{"_10":13908,"_7":13909,"_34":35,"_13":13910},"Circulaire nr. Ci.RH.243/376.395 dd. 23.03.1988","44e62bea-365d-409e-bddf-b05b3142d4ca","circulaire-nr-ci-rh-243-376-395-dd-23-03-1988",{"_10":13912,"_7":13913,"_34":35,"_13":13914},"Circulaire nr. Ci.RH.243/376.395 dd. 03.03.1988","ad848642-b67a-4a6f-a698-c9b5a5208d5f","circulaire-nr-ci-rh-243-376-395-dd-03-03-1988",{"_10":13916,"_7":13917,"_34":35,"_13":13918},"Circulaire nr. Ci.RH.243/363.062 dd. 17.07.1987","fd63c599-fb9e-4da1-a666-fa9b2caca2cc","circulaire-nr-ci-rh-243-363-062-dd-17-07-1987",{"_10":13920,"_7":13921,"_34":35,"_13":13922},"Aanschrijving nr. 11 dd. 19.12.1986","f6b669d9-c062-4242-857f-abd375d90d2f","aanschrijving-nr-11-dd-19-12-1986",{"_10":13924,"_7":13925,"_34":35,"_13":13926},"01.07.1987 - Omzendbrief D.I. 809.1 - D.C. 97.800","6ed99903-c756-4c0f-b80f-d881e8a2b6c1","01-07-1987-omzendbrief-d-i-809-1-d-c-97-800",{"_10":13928,"_7":13929,"_34":35,"_13":13930},"Circulaire nr. Ci.RH.26/381.446 dd. 27.11.1987","4e666a84-972c-449e-8e64-a394f757ff38","circulaire-nr-ci-rh-26-381-446-dd-27-11-1987",{"_10":13932,"_7":13933,"_34":35,"_13":13934},"Circulaire nr. Ci.RH.331/380.185 dd. 30.09.1987","d6726ede-8f6a-4fdf-a64f-9e1c68342d7b","circulaire-nr-ci-rh-331-380-185-dd-30-09-1987",{"_10":13936,"_7":13937,"_34":35,"_13":13938},"Circulaire nr. Ci.RH.26/371.961 dd. 27.11.1986","a2d64e6a-0e88-4ede-9446-66d4bbceaeb5","circulaire-nr-ci-rh-26-371-961-dd-27-11-1986",{"_10":13940,"_7":13941,"_34":35,"_13":13942},"Circulaire nr. Ci.RH.26/380.927 dd. 16.12.1986","992a90b9-9647-4e25-980c-affebfbec773","circulaire-nr-ci-rh-26-380-927-dd-16-12-1986",{"_10":13944,"_7":13945,"_34":35,"_13":13946},"Circulaire nr. Ci.RH.244/380.836 dd. 04.11.1986","a675cad5-79a2-4b79-b068-0fba4283b2b1","circulaire-nr-ci-rh-244-380-836-dd-04-11-1986",{"_10":13948,"_7":13949,"_34":35,"_13":13950},"Aanschrijving nr. 8 dd. 12.09.1986","4d1553f4-6a8c-4832-9a95-fa231fc70ee0","aanschrijving-nr-8-dd-12-09-1986",{"_10":13952,"_7":13953,"_34":35,"_13":13954},"Circulaire nr. Ci.RH.243/433.147 dd. 15.10.1991","565eb184-a394-4535-b108-6a8f0afcca45","circulaire-nr-ci-rh-243-433-147-dd-15-10-1991","actionData","errors"]