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Art. 33 is van toepassing vanaf het aanslagjaar 1992 (art. 14quinquies, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

De in artikel 57, 3°, van het Wetboek van de inkomstenbelastingen 1992 vermelde kosten moeten worden vermeld in de daartoe voorziene rubriek van de individuele fiches en de samenvattende opgaven waarvan in artikel 32 sprake is.

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\nArt. 33 treedt in werking op 01.01.2023 (art. 4, 2° en art. 9, tweede lid, KB 13.03.2023 - B.S. 17.03.2023; Numac: 2023041021)

De in artikel 57, eerste lid, 3° en tweede lid, van het Wetboek van de inkomstenbelastingen 1992 vermelde kosten moeten worden vermeld in de daartoe voorziene rubriek van de individuele fiches (...) waarvan in artikel 32 sprake is.

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\nArt. 33 is van toepassing op de vanaf 01.01.2022 gedane terugbetalingen (art. 4, 1° en art. 9, derde lid, KB 13.03.2023 - B.S. 17.03.2023; Numac: 2023041021)

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