[{"_1":2,"_1828":-5,"_1829":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_64":65,"_90":91,"_98":99},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_28":29,"_48":49,"_51":52,"_53":-7,"_34":35,"_54":55,"_56":57,"_58":59,"_60":61,"_62":63},"id","a21f45b2-71c6-4c04-a43d-b9686edddad7_2","docId","a21f45b2-71c6-4c04-a43d-b9686edddad7","title","Artikel 210ter, KB/WIB 92","articleNumber","210ter","slug","artikel-210ter","scope","2007-03-01","contents","Art. 210ter is van toepassing op de vanaf 01.03.2007 (art. 2, KB 25.02.2007 - B.S. 28.02.2007; Numac: 2007003092)\n\nHet bericht bedoeld in artikel 210bis moet opgemaakt worden overeenkomstig het model opgesteld door de Minister van Financiën.","htmlContents","

\nArt. 210ter is van toepassing op de vanaf 01.03.2007 (art. 2, KB 25.02.2007 - B.S. 28.02.2007; Numac: 2007003092)

Het bericht bedoeld in artikel 210bis moet opgemaakt worden overeenkomstig het model opgesteld door de Minister van Financiën.

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\nArt. 210ter is van toepassing vanaf 06.07.2020 (art. 8, KB 22.06.2020 - B.S. 26.06.2020; Numac: 2019041722)

De vermeldingen die moeten voorkomen in het bericht bedoeld in artikel 412bis van het Wetboek van de inkomstenbelastingen 1992 zijn opgenomen in bijlage 4 van het koninklijk besluit van 22 juni 2020 tot uitvoering van de artikelen 93ter tot 93quinquies van het Wetboek van de belasting over de toegevoegde waarde, de artikelen 412bis, 433 tot 435 van het Wetboek van de inkomstenbelastingen 1992, de artikelen 35 tot 37, 43 tot 45 en 47 van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen en de artikelen 157 tot 159 en 161 van de programmawet (I) van 29 maart 2012, inzake het e-notariaat.

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\nArt. 210ter is van toepassing op de vanaf 01.01.1997 verwezenlijkte meerwaarden (art. 5, KB 10.01.1997 - B.S. 11.02.1997; Numac: 1997003020)

De in artikel 210bis bedoelde aangifte en kennisgeving moeten worden opgesteld op een formulier dat overeenkomt met het model van bijlage 1 van het koninklijk besluit van 10 januari 1997.

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