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\nArt. 32 is van toepassing vanaf het aanslagjaar 1992 (art. 14quater, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

De individuele fiches en de samenvattende opgaven met betrekking tot de in artikel 57, 2°, van het Wetboek van de inkomstenbelastingen 1992 vermelde kosten zijn die waarvan in de artikelen 92 en 93 sprake is.

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Art. 32, eerste lid, is van toepassing 10 dagen na publicatie van het koninklijk besluit in het Belgisch Staatsblad (27.03.2023) (art. 3, 2°, KB 13.03.2023 – B.S. 17.03.2023; Numac: 2023041021)

De individuele fiches (...) met betrekking tot de in artikel 57, eerste lid, 2°, van het Wetboek van de inkomstenbelastingen 1992 vermelde kosten zijn die waarvan in de artikelen 92 en 93 sprake is.

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Art. 32, eerste lid, is van toepassing vanaf 01.01.2023 (art. 3, 1° en art. 9, 2de lid, KB 13.03.2023 – B.S. 17.03.2023; Numac: 2023041021)

De individuele fiches (...) met betrekking tot de in artikel 57, 2°, van het Wetboek van de inkomstenbelastingen 1992 vermelde kosten zijn die waarvan in de artikelen 92 en 93 sprake is.

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