[{"_1":2,"_1866":-5,"_1867":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_99":100,"_125":126,"_135":136},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_34":35,"_50":51,"_86":87,"_88":-7,"_37":38,"_89":90,"_91":92,"_93":94,"_95":96,"_97":98},"id","58132ab0-7762-46b1-9db5-a0e607f3d553_2","docId","58132ab0-7762-46b1-9db5-a0e607f3d553","title","Artikel 21, KB/WIB 92","articleNumber","21","slug","artikel-21","scope","1992-03-27","contents","Art. 21 is opgeheven vanaf 27.03.1992 (art. 2 en 14, KB 12.08.1994 – B.S. 10.09.1994; Numac: 1994003527)\n\n(...)","htmlContents","

\nArt. 21 is opgeheven vanaf 27.03.1992 (art. 2 en 14, KB 12.08.1994 – B.S. 10.09.1994; Numac: 1994003527)

(...)

","keywords",[25,26,27,28,29,30,31,32,33],"inkomstenbelasting","personenbelasting","maatstaf van heffing","beroepsinkomen","vrijgesteld inkomen","meerwaarde","vrijgestelde meerwaarde","boot","schip","references",[36],{"_7":10,"_11":12,"_15":16,"_37":38},"collection",{"_39":40,"_41":42,"_15":47},"code","KB/WIB92","name",{"_43":44,"_45":46},"short","KB/WIB 92","long","Koninklijk Besluit tot uitvoering van het WIB 92",{"_45":48,"_43":49},"koninklijk-besluit-wib-92","kbwib92","referencedBy",[52,53,65,69,73],{"_7":10,"_11":12,"_15":16,"_37":38},{"_7":54,"_11":55,"_15":56,"_37":57},"9e9108a5-c0b8-49d9-84ad-d96e4994e2f5","Commentaar van art. 23, WIB 92","artikel-23",{"_39":58,"_41":59,"_15":62},"ComIB92",{"_43":60,"_45":61},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_45":63,"_43":64},"commentaar-wib-92","comib92",{"_7":66,"_11":67,"_15":68,"_37":57},"cdb911f0-b4d0-4596-8b00-6aa1c8263125","Commentaar van art. 44ter, WIB 92 (bijwerking)","artikel-44ter",{"_7":70,"_11":71,"_15":72,"_37":57},"3dabcfe1-58cf-4b80-8ee3-bdb0540f6cd8","Commentaar van art. 46, WIB 92","artikel-46",{"_7":74,"_11":75,"_15":76,"_37":77},"96a9eda1-b1f5-4c08-85e1-bbb27c83a123","Circulaire nr. Ci.RH.242/469.168 van 19.07.1995","circulaire-nr-ci-rh-242-469-168-van-19-07-1995",{"_39":78,"_41":79,"_15":81,"_84":85},"CIRC",{"_43":80,"_45":80},"Circulaires",{"_45":82,"_43":83},"circulaires","circ","shouldPaginate",true,"commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/58132ab0-7762-46b1-9db5-a0e607f3d553","version",2,"versionCount",3,"rank",29,"allVersions",[101,112,116],{"_7":102,"_9":10,"_11":12,"_13":14,"_15":16,"_17":103,"_19":104,"_21":105,"_23":106,"_107":108,"_109":110,"_37":38,"_89":90,"_91":92,"_93":96,"_95":96,"_97":98,"_111":-7},"58132ab0-7762-46b1-9db5-a0e607f3d553_3","2007-01-01","Art. 21 is van toepassing op de meerwaarden die zijn verwezenlijkt vanaf 01.01.2007 en voor zover de datum van de verwezenlijking ten vroegste behoort tot het belastbare tijdperk dat aan aanslagjaar 2008 verbonden is (art. 1 en 2, KB 11.05.2007 - B.S. 24.05.2007; Numac: 2007003249)\n\n§ 1. Opdat de meerwaarden verwezenlijkt op binnenschepen bestemd voor de commerciële vaart als bedoeld in artikel 44ter van het Wetboek van inkomstenbelastingen 1992, de vrijstelling verkrijgen waarin dat artikel voorziet, moeten de binnenschepen bestemd voor de commerciële vaart die zijn verkregen via herbelegging, beantwoorden aan één van de volgende ecologische normen:\n\n1° het binnenschip is uitgerust met een typegoedgekeurde voortstuwingsmotor conform het Reglement betreffende het Onderzoek van Rijnschepen of het koninklijk besluit van 5 december 2004 houdende normen inzake verontreinigende gasvormige en deeltjesemissies van inwendige verbrandingsmotoren voor mobiele niet voor de weg bestemde machines;\n\n2° het binnenschip is uitgerust met een reglementaire technische inrichting ter voorkoming van het uitstromen van brandstof aan boord bij het vullen van de brandstoftanks;\n\n3° het binnenschip is uitgerust met een actieve boegbesturing, bedienbaar vanuit het stuurhuis;\n\n4° het binnenschip is uitgerust met een reglementaire radar en een éénmansradarstuurstand;\n\n5° het binnenschip is uitgerust met een schroefasafdichting die het instromen van water of smeermiddelen in het schip onmogelijk maakt en het uitstromen van waterverontreinigende smeermiddelen vermijdt;\n\n6° het binnenschip is zodanig gebouwd of aangepast dat de bodem en de wanden van de ruimen bestaan uit gladde stalen oppervlakten, waarbij de spanten zich niet in het ruim bevinden.\n\n§ 2. Zodra één van de alternatieve voorwaarden genoemd in § 1 een verplichte norm wordt, moet het binnenschip aan minstens één van de andere alternatieve voorwaarden voldoen om als geldige wederbelegging in aanmerking te kunnen komen.\n\n§ 3. De in § 1 vastgestelde ecologische normen moeten worden verantwoord door een vermelding ervan in de verplichte technische certificaten of door een verklaring van een klasseringmaatschappij.","

\nArt. 21 is van toepassing op de meerwaarden die zijn verwezenlijkt vanaf 01.01.2007 en voor zover de datum van de verwezenlijking ten vroegste behoort tot het belastbare tijdperk dat aan aanslagjaar 2008 verbonden is (art. 1 en 2, KB 11.05.2007 - B.S. 24.05.2007; Numac: 2007003249)

§ 1. Opdat de meerwaarden verwezenlijkt op binnenschepen bestemd voor de commerciële vaart als bedoeld in artikel 44ter van het Wetboek van inkomstenbelastingen 1992, de vrijstelling verkrijgen waarin dat artikel voorziet, moeten de binnenschepen bestemd voor de commerciële vaart die zijn verkregen via herbelegging, beantwoorden aan één van de volgende ecologische normen:

1° het binnenschip is uitgerust met een typegoedgekeurde voortstuwingsmotor conform het Reglement betreffende het Onderzoek van Rijnschepen of het koninklijk besluit van 5 december 2004 houdende normen inzake verontreinigende gasvormige en deeltjesemissies van inwendige verbrandingsmotoren voor mobiele niet voor de weg bestemde machines;

2° het binnenschip is uitgerust met een reglementaire technische inrichting ter voorkoming van het uitstromen van brandstof aan boord bij het vullen van de brandstoftanks;

3° het binnenschip is uitgerust met een actieve boegbesturing, bedienbaar vanuit het stuurhuis;

4° het binnenschip is uitgerust met een reglementaire radar en een éénmansradarstuurstand;

5° het binnenschip is uitgerust met een schroefasafdichting die het instromen van water of smeermiddelen in het schip onmogelijk maakt en het uitstromen van waterverontreinigende smeermiddelen vermijdt;

6° het binnenschip is zodanig gebouwd of aangepast dat de bodem en de wanden van de ruimen bestaan uit gladde stalen oppervlakten, waarbij de spanten zich niet in het ruim bevinden.

§ 2. Zodra één van de alternatieve voorwaarden genoemd in § 1 een verplichte norm wordt, moet het binnenschip aan minstens één van de andere alternatieve voorwaarden voldoen om als geldige wederbelegging in aanmerking te kunnen komen.

§ 3. De in § 1 vastgestelde ecologische normen moeten worden verantwoord door een vermelding ervan in de verplichte technische certificaten of door een verklaring van een klasseringmaatschappij.

",[25,26,27,28,29,30,31,32,33],"subjects",[],"referredBy",[],"validFrom",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":113,"_107":114,"_109":115,"_37":38,"_89":90,"_91":92,"_93":94,"_95":96,"_97":98,"_111":-7},[25,26,27,28,29,30,31,32,33],[],[],{"_7":117,"_9":10,"_11":12,"_13":14,"_15":16,"_17":118,"_19":119,"_21":120,"_23":121,"_107":122,"_109":123,"_37":38,"_89":90,"_91":92,"_93":124,"_95":96,"_97":98,"_111":-7},"58132ab0-7762-46b1-9db5-a0e607f3d553_1","AJ 1992","Art. 21 is van toepassing vanaf het aanslagjaar 1992 (art. 12, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)\n\nOnverminderd de bepalingen van artikel 46, § 1, eerste lid, 2, b, van het Wetboek van de inkomstenbelastingen 1992 vindt het bepaalde in artikel 19 geen toepassing wanneer de belastingplichtige al de bedrijfsafdelingen of al de takken van zijn werkzaamheid inbrengt.","

\nArt. 21 is van toepassing vanaf het aanslagjaar 1992 (art. 12, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

Onverminderd de bepalingen van artikel 46, § 1, eerste lid, 2, b, van het Wetboek van de inkomstenbelastingen 1992 vindt het bepaalde in artikel 19 geen toepassing wanneer de belastingplichtige al de bedrijfsafdelingen of al de takken van zijn werkzaamheid inbrengt.

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