[{"_1":2,"_1859":-5,"_1860":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_89":90,"_116":117,"_126":127},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_34":35,"_50":51,"_77":78,"_79":-7,"_37":38,"_80":81,"_82":83,"_84":85,"_86":85,"_87":88},"id","61643927-2b12-4123-81ca-acdfdf8a587f_3","docId","61643927-2b12-4123-81ca-acdfdf8a587f","title","Artikel 49bis, KB/WIB 92 - opgeheven","articleNumber","49bis","slug","artikel-49bis","scope","2025-01-01","contents","Art. 49bis wordt opgeheven vanaf 01.01.2025 (art. 7 en 8, KB 20.12.2024 - B.S. 30.12.2024; Numac: 2024011897)","htmlContents","

\nArt. 49bis wordt opgeheven vanaf 01.01.2025 (art. 7 en 8, KB 20.12.2024 - B.S. 30.12.2024; Numac: 2024011897)

","keywords",[25,26,27,28,29,30,31,32,33],"inkomstenbelasting","personenbelasting","maatstaf van heffing","beroepsinkomen","vrijgesteld inkomen","winst","baat","investeringsaftrek","verhoogde investeringsaftrek","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",[52,53,66],{"_7":10,"_11":12,"_15":16,"_37":38},{"_7":54,"_11":55,"_15":56,"_37":57},"ddfd491d-c83d-4a12-a9b2-6aa9cc681fa9","Parlementaire vraag nr. 403 van de heer Georges Gilkinet van 15.06.2015","parlementaire-vraag-nr-403-van-de-heer-georges-gilkinet-van-15-06-2015",{"_39":58,"_41":59,"_15":61,"_64":65},"PARL",{"_43":60,"_45":60},"Parlementaire vragen",{"_45":62,"_43":63},"parlementaire-vragen","pv","shouldPaginate",true,{"_7":67,"_11":68,"_15":69,"_37":70},"1704f620-11ba-436a-a12f-0fc21e85b014","Circulaire nr. Ci.RH.242/569.548 (AOIF 37/2007) dd. 19.10.2007","circulaire-nr-ci-rh-242-569-548-aoif-37-2007-dd-19-10-2007",{"_39":71,"_41":72,"_15":74,"_64":65},"CIRC",{"_43":73,"_45":73},"Circulaires",{"_45":75,"_43":76},"circulaires","circ","commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/61643927-2b12-4123-81ca-acdfdf8a587f","version",3,"versionCount","rank",66,"allVersions",[91,98,107],{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":92,"_93":94,"_95":96,"_37":38,"_80":81,"_82":83,"_84":85,"_86":85,"_87":88,"_97":-7},[25,26,27,28,29,30,31,32,33],"subjects",[],"referredBy",[],"validFrom",{"_7":99,"_9":10,"_11":12,"_13":14,"_15":16,"_17":100,"_19":101,"_21":102,"_23":103,"_93":104,"_95":105,"_37":38,"_80":81,"_82":83,"_84":106,"_86":85,"_87":88,"_97":-7},"61643927-2b12-4123-81ca-acdfdf8a587f_2","2017-06-16","Art. 49bis, § 1 en 2, is van toepassing vanaf 16.06.2017 (art. 2, KB 22.05.2017 - B.S. 06.06.2017; Numac: 2017030371)\n\n§ 1. Voor de toepassing van artikel 201, § 2, eerste lid, van het Wetboek van de inkomstenbelastingen 1992, moet onder productieproces worden verstaan het geheel van verrichtingen dat uitsluitend dient om een productiesysteem te installeren, te vervangen, te verbeteren of in stand te houden.\n\n§ 2. De in artikel 201, § 2, eerste lid, van hetzelfde Wetboek, beoogde materiële vaste activa die uitsluitend bestemd zijn voor het verzekeren van het productieproces van herbruikbare verpakkingen van dranken en nijverheidsproducten, zoals vermeld in boek III \"Milieutaksen\" van de gewone wet van 16 juli 1993 tot vervollediging van de federale staatsstructuur en de in artikel 201, § 2, tweede lid, van hetzelfde Wetboek, beoogde materiële vaste activa die uitsluitend bestemd zijn voor het verzekeren van de terugname in de verkooppunten, de tussentijdse stockage, de verzending naar de afvuller of een distributiecentrale met het oog op de verdere sortering en reiniging en de sortering en reiniging met het oog op de terugzending naar de respectievelijke afvullers van de herbruikbare verpakkingen, zijn:\n\n1° de materiële vaste activa die uitsluitend bestemd zijn en worden gebruikt voor de volgende doeleinden:\n\n- het afvullen of conditioneren van dranken in herbruikbare verpakkingen;\n\n- de terugname, het spoelen en de voorbereiding van het afvullen van gebruikte herbruikbare verpakkingen;\n\n- de specifieke behandelingen van de beoogde dranken en nijverheidsproducten voor en/of na de vulling in een herbruikbare verpakking;\n\n2° de investeringen in herbruikbare verpakkingen, zowel primaire, als secundaire en tertiaire, en de matrijzen en de specifieke machines voor de productie ervan, alsook de aanvullende bouwwerken, installaties en werktuigen voor goederenbehandeling die uitsluitend bestemd zijn en worden gebruikt voor de opslag van herbruikbare verpakkingen.","

\nArt. 49bis, § 1 en 2, is van toepassing vanaf 16.06.2017 (art. 2, KB 22.05.2017 - B.S. 06.06.2017; Numac: 2017030371)

§ 1. Voor de toepassing van artikel 201, § 2, eerste lid, van het Wetboek van de inkomstenbelastingen 1992, moet onder productieproces worden verstaan het geheel van verrichtingen dat uitsluitend dient om een productiesysteem te installeren, te vervangen, te verbeteren of in stand te houden.

§ 2. De in artikel 201, § 2, eerste lid, van hetzelfde Wetboek, beoogde materiële vaste activa die uitsluitend bestemd zijn voor het verzekeren van het productieproces van herbruikbare verpakkingen van dranken en nijverheidsproducten, zoals vermeld in boek III \"Milieutaksen\" van de gewone wet van 16 juli 1993 tot vervollediging van de federale staatsstructuur en de in artikel 201, § 2, tweede lid, van hetzelfde Wetboek, beoogde materiële vaste activa die uitsluitend bestemd zijn voor het verzekeren van de terugname in de verkooppunten, de tussentijdse stockage, de verzending naar de afvuller of een distributiecentrale met het oog op de verdere sortering en reiniging en de sortering en reiniging met het oog op de terugzending naar de respectievelijke afvullers van de herbruikbare verpakkingen, zijn:

1° de materiële vaste activa die uitsluitend bestemd zijn en worden gebruikt voor de volgende doeleinden:

- het afvullen of conditioneren van dranken in herbruikbare verpakkingen;

- de terugname, het spoelen en de voorbereiding van het afvullen van gebruikte herbruikbare verpakkingen;

- de specifieke behandelingen van de beoogde dranken en nijverheidsproducten voor en/of na de vulling in een herbruikbare verpakking;

2° de investeringen in herbruikbare verpakkingen, zowel primaire, als secundaire en tertiaire, en de matrijzen en de specifieke machines voor de productie ervan, alsook de aanvullende bouwwerken, installaties en werktuigen voor goederenbehandeling die uitsluitend bestemd zijn en worden gebruikt voor de opslag van herbruikbare verpakkingen.

",[25,26,27,28,29,30,31,32,33],[],[],2,{"_7":108,"_9":10,"_11":12,"_13":14,"_15":16,"_17":109,"_19":110,"_21":111,"_23":112,"_93":113,"_95":114,"_37":38,"_80":81,"_82":83,"_84":115,"_86":85,"_87":88,"_97":-7},"61643927-2b12-4123-81ca-acdfdf8a587f_1","AJ 1999","Art. 49bis is van toepassing vanaf het aanslagjaar 1999 (art. 5, KB 21.09.2000 - B.S. 17.10.2000; Numac: 2000003629)\n\n§ 1. Voor de toepassing van artikel 69, § 2, eerste lid, van het Wetboek van de inkomstenbelastingen 1992, moet onder productieproces worden verstaan het geheel van verrichtingen dat uitsluitend dient om een productiesysteem te installeren, te vervangen, te verbeteren of in stand te houden.\n\n§ 2. De in artikel 69, § 2, eerste lid, van hetzelfde Wetboek, beoogde materiële vaste activa die uitsluitend bestemd zijn voor het verzekeren van het productieproces van herbruikbare verpakkingen van dranken en nijverheidsproducten, zoals vermeld in boek III \"Milieutaksen\" van de gewone wet van 16 juli 1993 tot vervollediging van de federale staatsstructuur en de in artikel 69, § 2, tweede lid, van hetzelfde Wetboek, beoogde materiële vaste activa die uitsluitend bestemd zijn voor het verzekeren van de terugname in de verkooppunten, de tussentijdse stockage, de verzending naar de afvuller of een distributiecentrale met het oog op de verdere sortering en reiniging en de sortering en reiniging met het oog op de terugzending naar de respectievelijke afvullers van de herbruikbare verpakkingen, zijn:\n\n1° de materiële vaste activa die uitsluitend bestemd zijn en worden gebruikt voor de volgende doeleinden:\n\n- het afvullen of conditioneren van dranken in herbruikbare verpakkingen;\n\n- de terugname, het spoelen en de voorbereiding van het afvullen van gebruikte herbruikbare verpakkingen;\n\n- de specifieke behandelingen van de beoogde dranken en nijverheidsproducten voor en/of na de vulling in een herbruikbare verpakking;\n\n2° de investeringen in herbruikbare verpakkingen, zowel primaire, als secundaire en tertiaire, en de matrijzen en de specifieke machines voor de productie ervan, alsook de aanvullende bouwwerken, installaties en werktuigen voor goederenbehandeling die uitsluitend bestemd zijn en worden gebruikt voor de opslag van herbruikbare verpakkingen.","

\nArt. 49bis is van toepassing vanaf het aanslagjaar 1999 (art. 5, KB 21.09.2000 - B.S. 17.10.2000; Numac: 2000003629)

§ 1. Voor de toepassing van artikel 69, § 2, eerste lid, van het Wetboek van de inkomstenbelastingen 1992, moet onder productieproces worden verstaan het geheel van verrichtingen dat uitsluitend dient om een productiesysteem te installeren, te vervangen, te verbeteren of in stand te houden.

§ 2. De in artikel 69, § 2, eerste lid, van hetzelfde Wetboek, beoogde materiële vaste activa die uitsluitend bestemd zijn voor het verzekeren van het productieproces van herbruikbare verpakkingen van dranken en nijverheidsproducten, zoals vermeld in boek III \"Milieutaksen\" van de gewone wet van 16 juli 1993 tot vervollediging van de federale staatsstructuur en de in artikel 69, § 2, tweede lid, van hetzelfde Wetboek, beoogde materiële vaste activa die uitsluitend bestemd zijn voor het verzekeren van de terugname in de verkooppunten, de tussentijdse stockage, de verzending naar de afvuller of een distributiecentrale met het oog op de verdere sortering en reiniging en de sortering en reiniging met het oog op de terugzending naar de respectievelijke afvullers van de herbruikbare verpakkingen, zijn:

1° de materiële vaste activa die uitsluitend bestemd zijn en worden gebruikt voor de volgende doeleinden:

- het afvullen of conditioneren van dranken in herbruikbare verpakkingen;

- de terugname, het spoelen en de voorbereiding van het afvullen van gebruikte herbruikbare verpakkingen;

- de specifieke behandelingen van de beoogde dranken en nijverheidsproducten voor en/of na de vulling in een herbruikbare verpakking;

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