[{"_1":2,"_1838":-5,"_1839":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_82":83,"_99":100,"_108":109},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_30":31,"_50":51,"_69":70,"_71":-7,"_36":37,"_72":73,"_74":75,"_76":77,"_78":79,"_80":81},"id","f1a53c96-a40f-4dd5-9df1-62971b235606_1","docId","f1a53c96-a40f-4dd5-9df1-62971b235606","title","Artikel 232, KB/WIB 92","articleNumber","232","slug","artikel-232","scope","AJ 1992","contents","Art. 232 is van toepassing vanaf het aanslagjaar 1992 (art. 241, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)\n\nDe belastbare grondslag van de in artikel 231 vermelde aanvullende belastingen wordt niet afgerond.\n\nDe aanvullende belastingen worden in frank gevestigd; frankgedeelten worden voor een eenheid gerekend of weggelaten naargelang zij 50 centiemen of meer of minder dan 50 centiemen bedragen.","htmlContents","

\nArt. 232 is van toepassing vanaf het aanslagjaar 1992 (art. 241, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

De belastbare grondslag van de in artikel 231 vermelde aanvullende belastingen wordt niet afgerond.

De aanvullende belastingen worden in frank gevestigd; frankgedeelten worden voor een eenheid gerekend of weggelaten naargelang zij 50 centiemen of meer of minder dan 50 centiemen bedragen.

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\nArt. 232, tweede lid, is van toepassing vanaf het aanslagjaar 2002. Art. 232, eerste lid, is opgeheven vanaf het aanslagjaar 2002 (art. 5 en 7, KB 20.07.2000 – B.S. 30.08.2000; Numac: 2000003468 - err. 08.03.2000)

(...)

De aanvullende belastingen worden in euro vastgesteld en afgerond op de cent.

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