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\nArt. 56/1 is van toepassing op de aanvragen tot erkenning die worden ingediend vanaf 01.01.2014 (art. 1 en 3, KB 26.12.2013 - B.S. 31.12.2013; Numac: 2013003446)

De minister die bevoegd is voor Financiën, is gemachtigd de erkenning te verlenen beoogd in artikel 145^33, § 1, eerste lid, 1°, d en j, van het Wetboek van de inkomstenbelastingen 1992.

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\nHet KB 26.12.2013 tot wijziging van het KB/WIB 92 op het stuk van de instellingen die giften ontvangen, wordt ingetrokken (art. 1, KB 04.08.2014 - B.S. 18.08.2014; Numac: 2014003329)

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