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Art. 145/23, WIB 92

Nummer 145/23

Dit artikel werd samen met art. 145/21, WIB 92, besproken.

","keywords",[23,24,25,26,27,28],"prestatie betaald met dienstencheques","gemeenschappelijke aanslag","personenbelasting","bedrag van de belasting","berekening van de PB","belastingvermindering","references",[],"referencedBy",[],"commentsOn",[],"commentedOnBy","collection",{"_38":39,"_40":41,"_14":46},"code","ComIB92","name",{"_42":43,"_44":45},"short","ComIB 92","long","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_44":47,"_42":48},"commentaar-wib-92","comib92","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/b4780ff9-3911-44e1-86c4-58ca9d22796b","version",1,"versionCount",2,"rank",224,"allVersions",[61,74],{"_7":62,"_9":8,"_10":63,"_12":13,"_14":15,"_16":-5,"_17":64,"_19":65,"_21":66,"_67":68,"_69":70,"_36":37,"_49":50,"_51":71,"_53":56,"_55":56,"_57":72,"_73":-7},"a3675086-6756-401b-a843-ef83ed1f974b","Commentaar van art. 145^23, WIB 92 (bijwerking)","Bijwerking Com.IB 92 d.d. 02.10.2017\n\nTITEL II: PERSONENBELASTING\n\nHOOFDSTUK III: Berekening van de belasting\n\nAfdeling I: Gewoon stelsel van aanslag\n\nOnderafdeling IIquater: Vermindering voor uitgaven betaald voor prestaties in het kader van plaatselijke werkgelegenheidsagentschappen en voor prestaties betaald met dienstencheques andere dan sociale dienstencheques\n\nArt. 145^23, WIB 92\n\n145^23/0\n\nDit artikel is samen met art. 145^21, WIB 92 (https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/51a9860c-e406-4fc3-a741-da8e48520b5d) besproken.","

Bijwerking Com.IB 92 d.d. 02.10.2017

TITEL II: PERSONENBELASTING

HOOFDSTUK III: Berekening van de belasting

Afdeling I: Gewoon stelsel van aanslag

Onderafdeling IIquater: Vermindering voor uitgaven betaald voor prestaties in het kader van plaatselijke werkgelegenheidsagentschappen en voor prestaties betaald met dienstencheques andere dan sociale dienstencheques

Art. 145^23, WIB 92

145^23/0

Dit artikel is samen met art. 145^21, WIB 92 besproken.

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