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\nArt. 185 is opgeheven vanaf 28.12.2006 (art. 20, KB 11.12.2006 – B.S. 18.12.2006; Numac: 2006003580)

(...)

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\nArt. 185 is van toepassing vanaf het aanslagjaar 1992 (art. 149, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

De commissie bestaat uit:

1° een inspecteur van de directe belastingen die van rechtswege voorzitter is van de commissie;

2° 3 afgevaardigden van de handel en de nijverheid, te kiezen uit de personen van het ambtsgebied die in dubbel aantal zijn voorgedragen door de voorzitter van de rechtbank van koophandel van het gerechtelijk arrondissement waarin de zetel van de commissie gevestigd is;

3° 4 andere afgevaardigden van de handel en de nijverheid, te kiezen uit de personen van het ambtsgebied die in dubbel aantal zijn voorgedragen door de kamer van ambachten en neringen van de provincie waarin de zetel van de commissie gevestigd is;

4° 3 afgevaardigden van de beroepsverenigingen van vrije beroepen, ambten of posten, te kiezen uit de personen van het ambtsgebied die in dubbel aantal zijn voorgedragen door de dekens of de voorzitters van die verenigingen;

5° 2 afgevaardigden van de landbouw, te kiezen uit de personen van het ambtsgebied die in dubbel aantal zijn voorgedragen door de landbouwkamer van de provincie waarin de zetel van de commissie gevestigd is, indien zich in haar ambtsgebied landbouwgebieden bevinden;

6° 3 afgevaardigden van de loon- en weddetrekkers, te kiezen uit de personen van het ambtsgebied die in dubbel aantal zijn voorgedragen door de voorzitter van de arbeidsrechtbank van het gerechtelijk arrondissement waarin de zetel van de commissie gevestigd is.

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