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\nArt. 63^13 is opgeheven ingeval van de aankoop van een auto, een auto voor dubbel gebruik of een minibus vanaf 01.07.2007 (art. 9 en 18, KB 27.01.2009 - B.S. 03.02.2009; Numac: 2009003049)

(...)

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\nArt. 63^13 is van toepassing in geval van verwerving van een elektrisch voertuig in nieuwe staat vanaf 01.01.2010 (art. 1 en 2, KB 08.03.2010 - B.S. 12.03.2010; Numac: 2010003138)

[Evenwel mag, voor de uitgaven bedoeld in artikel 63^13, § 2, van het KB/WIB 92, gedaan sinds 01.01.2010 en tot de bekendmaking van dit koninklijk besluit, de beoogde formule worden opgenomen in een door de verkoper ondertekend afzonderlijk attest]

§ 1. Onder een in nieuwe staat verworven elektrische voertuig als bedoeld in artikel 145^28, § 1, van het Wetboek van de inkomstenbelastingen 1992, moet worden verstaan, het voertuig dat nog niet het voorwerp heeft uitgemaakt van een inschrijving in België of in het buitenland op de datum die is vermeld op de aankoopfaktuur van het voertuig.

§ 2. De uitgaven beoogd in artikel 145^28 van hetzelfde Wetboek worden slechts in aanmerking genomen voor de in dat artikel bedoelde belastingvermindering wanneer de factuur afgeleverd door de verkoper de volgende formule bevat:

\"Verklaring in toepassing van artikel 63^13 van het KB/WIB 92 betreffende een elektrisch voertuig beoogd in artikel 145^28 van het Wetboek van de inkomstenbelastingen 1992.

Ik ondergetekende .......... bevestig dat het voertuig beschreven in deze factuur nog niet het voorwerp heeft uitgemaakt van een inschrijving in België of in het buitenland, en dat het beantwoordt aan de voorwaarden als bedoeld in artikel 145^28 van het genoemde Wetboek.\"

§ 3. De belastingplichtige die de in artikel 145^28 van hetzelfde Wetboek beoogde belastingvermindering vraagt, moet de volgende documenten ter beschikking van de Federale Overheidsdienst Financiën houden:

- de aankoopfactuur van het voertuig waarvoor de belastingvermindering wordt gevraagd;

- het bewijs van betaling van het bedrag voorkomend op die factuur.

",[25,26,27,28,29,30],"subjects",[],"referredBy",[],"validFrom",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":124,"_118":125,"_120":126,"_34":35,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_122":-7},[25,26,27,28,29,30],[],[],{"_7":128,"_9":10,"_11":12,"_13":14,"_15":16,"_17":129,"_19":130,"_21":131,"_23":132,"_118":133,"_120":134,"_34":35,"_101":102,"_103":104,"_105":135,"_107":108,"_109":110,"_122":-7},"59254127-789c-4fc8-8eb9-04084054a0d3_2","2007-01-01","Art. 63^13 is van toepassing op de uitgaven gedaan voor de aankoop van een beoogd voertuig vanaf 01.01.2007 (art. 1 en 2, KB 14.02.2007 - B.S. 23.02.2007; Numac: 2007003073)\n\n§ 1. Voor de toepassing van artikel 145^28 van het Wetboek van de inkomstenbelastingen 1992, wordt onder voertuigen in nieuwe staat verstaan, de auto's, auto's voor dubbel gebruik en minibussen die nog niet het voorwerp hebben uitgemaakt van een inschrijving in België of in het buitenland op de datum die voorkomt op de aankoopfactuur van het voertuig.\n\n§ 2.\n\na) De uitgaven beoogd in artikel 145^28, § 1, van hetzelfde Wetboek worden slechts in aanmerking genomen voor in die paragraaf bedoelde belastingvermindering wanneer de factuur afgeleverd door de verkoper de volgende formule bevat:\n\n\"Verklaring in toepassing van artikel 63^13 van het KB/WIB 92 betreffende een voertuig beoogd in artikel 145^28, § 1, van het Wetboek van de inkomstenbelastingen 1992 met een maximale uitstoot van 115 gram CO2 per kilometer.\n\nIk ondergetekende .......... bevestig dat het voertuig beschreven in deze factuur nog niet het voorwerp heeft uitgemaakt van een inschrijving in België of in het buitenland.\"\n\nb) de uitgaven beoogd in artikel 145^28, § 2, van hetzelfde Wetboek worden slechts in aanmerking genomen voor de in die paragraaf bedoelde belastingvermindering wanneer de factuur afgeleverd door de verkoper de volgende formule bevat:\n\n\"Verklaring in toepassing van artikel 63^13 van het KB/WIB 92 betreffende een dieselvoertuig beoogd in artikel 145^28, § 2, van het Wetboek van de inkomstenbelastingen 1992 met een maximale uitstoot van 130 gram CO2 per kilometer en die standaard is uitgerust met een roetfilter die maximaal 5 mg deeltjes per kilometer mag uitstoten.\n\nIk ondergetekende .......... bevestig dat het voertuig beschreven in deze factuur nog niet het voorwerp heeft uitgemaakt van een inschrijving in België of in het buitenland.\"\n\nc) wanneer het gekochte voertuig beantwoordt aan de voorwaarden van de beide belastingverminderingen die zijn beoogd in artikel 145^28, §§ 1 en 2, van hetzelfde Wetboek, worden de erin bedoelde uitgaven slechts in aanmerking genomen voor de belastingvermindering wanneer de factuur afgeleverd door de verkoper de volgende formule bevat:\n\n\"Verklaring in toepassing van artikel 63^13 van het KB/WIB 92 betreffende een dieselvoertuig beoogd in artikel 145^28, van het Wetboek van de inkomstenbelastingen 1992 met een maximale uitstoot van 115 gram CO2 per kilometer en die standaard is uitgerust met een roetfilter die maximaal 5 mg deeltjes per kilometer mag uitstoten.\n\nIk ondergetekende .......... bevestig dat het voertuig beschreven in deze factuur nog niet het voorwerp heeft uitgemaakt van een inschrijving in België of in het buitenland.\"\n\n§ 3. De belastingplichtige die de toepassing van artikel 145^28 van hetzelfde Wetboek vraagt, moet de volgende documenten ter beschikking van de Federale Overheidsdienst Financiën houden:\n\n- de aankoopfactuur van het voertuig waarvoor de belastingvermindering wordt gevraagd;\n\n- het bewijs van betaling van het bedrag voorkomend op die factuur.","

\nArt. 63^13 is van toepassing op de uitgaven gedaan voor de aankoop van een beoogd voertuig vanaf 01.01.2007 (art. 1 en 2, KB 14.02.2007 - B.S. 23.02.2007; Numac: 2007003073)

§ 1. Voor de toepassing van artikel 145^28 van het Wetboek van de inkomstenbelastingen 1992, wordt onder voertuigen in nieuwe staat verstaan, de auto's, auto's voor dubbel gebruik en minibussen die nog niet het voorwerp hebben uitgemaakt van een inschrijving in België of in het buitenland op de datum die voorkomt op de aankoopfactuur van het voertuig.

§ 2.

a) De uitgaven beoogd in artikel 145^28, § 1, van hetzelfde Wetboek worden slechts in aanmerking genomen voor in die paragraaf bedoelde belastingvermindering wanneer de factuur afgeleverd door de verkoper de volgende formule bevat:

\"Verklaring in toepassing van artikel 63^13 van het KB/WIB 92 betreffende een voertuig beoogd in artikel 145^28, § 1, van het Wetboek van de inkomstenbelastingen 1992 met een maximale uitstoot van 115 gram CO₂ per kilometer.

Ik ondergetekende .......... bevestig dat het voertuig beschreven in deze factuur nog niet het voorwerp heeft uitgemaakt van een inschrijving in België of in het buitenland.\"

b) de uitgaven beoogd in artikel 145^28, § 2, van hetzelfde Wetboek worden slechts in aanmerking genomen voor de in die paragraaf bedoelde belastingvermindering wanneer de factuur afgeleverd door de verkoper de volgende formule bevat:

\"Verklaring in toepassing van artikel 63^13 van het KB/WIB 92 betreffende een dieselvoertuig beoogd in artikel 145^28, § 2, van het Wetboek van de inkomstenbelastingen 1992 met een maximale uitstoot van 130 gram CO₂ per kilometer en die standaard is uitgerust met een roetfilter die maximaal 5 mg deeltjes per kilometer mag uitstoten.

Ik ondergetekende .......... bevestig dat het voertuig beschreven in deze factuur nog niet het voorwerp heeft uitgemaakt van een inschrijving in België of in het buitenland.\"

c) wanneer het gekochte voertuig beantwoordt aan de voorwaarden van de beide belastingverminderingen die zijn beoogd in artikel 145^28, §§ 1 en 2, van hetzelfde Wetboek, worden de erin bedoelde uitgaven slechts in aanmerking genomen voor de belastingvermindering wanneer de factuur afgeleverd door de verkoper de volgende formule bevat:

\"Verklaring in toepassing van artikel 63^13 van het KB/WIB 92 betreffende een dieselvoertuig beoogd in artikel 145^28, van het Wetboek van de inkomstenbelastingen 1992 met een maximale uitstoot van 115 gram CO₂ per kilometer en die standaard is uitgerust met een roetfilter die maximaal 5 mg deeltjes per kilometer mag uitstoten.

Ik ondergetekende .......... bevestig dat het voertuig beschreven in deze factuur nog niet het voorwerp heeft uitgemaakt van een inschrijving in België of in het buitenland.\"

§ 3. De belastingplichtige die de toepassing van artikel 145^28 van hetzelfde Wetboek vraagt, moet de volgende documenten ter beschikking van de Federale Overheidsdienst Financiën houden:

- de aankoopfactuur van het voertuig waarvoor de belastingvermindering wordt gevraagd;

- het bewijs van betaling van het bedrag voorkomend op die factuur.

",[25,26,27,28,29,30],[],[],2,{"_7":137,"_9":10,"_11":12,"_13":14,"_15":16,"_17":138,"_19":139,"_21":140,"_23":141,"_118":142,"_120":143,"_34":35,"_101":102,"_103":104,"_105":144,"_107":108,"_109":110,"_122":-7},"59254127-789c-4fc8-8eb9-04084054a0d3_1","2005-01-01","Art. 63^13 is van toepassing in geval van verwerving van een auto, een auto voor dubbel gebruik of een minibus vanaf 01.01.2005 (art. 1, KB 16.12.2004 - B.S. 30.12.2004; Numac: 2004003457)\n\n§ 1. Voor de toepassing van artikel 145^28 van het Wetboek van de inkomstenbelastingen 1992, wordt onder voertuigen in nieuwe staat verstaan, de auto's, auto's voor dubbel gebruik en minibussen die nog niet het voorwerp hebben uitgemaakt van een inschrijving in België of in het buitenland op de datum die voorkomt op de aankoopfactuur van het voertuig.\n\n§ 2. De uitgaven beoogd in artikel 145^28 van hetzelfde Wetboek worden slechts in aanmerking genomen voor de in dat artikel bedoelde belastingvermindering wanneer de factuur afgeleverd door de verkoper de volgende formule bevat:\n\n\"Verklaring in toepassing van artikel 63^13 van het KB/WIB 92 betreffende een voertuig beoogd in artikel 145^28 van het Wetboek van de inkomstenbelastingen 1992 met een maximale uitstoot van 115 gram CO2 per kilometer.\n\nIk ondergetekende .......... bevestig dat het voertuig beschreven in deze factuur nog niet het voorwerp heeft uitgemaakt van een inschrijving in België of in het buitenland.\"\n\n§ 3. De belastingplichtige die de in artikel 145^28 van hetzelfde Wetboek beoogde belastingvermindering vraagt, moet de volgende documenten ter beschikking van de Federale Overheidsdienst Financiën houden:\n\n- de aankoopfactuur van het voertuig waarvoor de belastingvermindering wordt gevraagd;\n\n- het bewijs van betaling van het bedrag voorkomend op die factuur.","

\nArt. 63^13 is van toepassing in geval van verwerving van een auto, een auto voor dubbel gebruik of een minibus vanaf 01.01.2005 (art. 1, KB 16.12.2004 - B.S. 30.12.2004; Numac: 2004003457)

\"Verklaring in toepassing van artikel 63^13 van het KB/WIB 92 betreffende een voertuig beoogd in artikel 145^28 van het Wetboek van de inkomstenbelastingen 1992 met een maximale uitstoot van 115 gram CO₂ per kilometer.

Ik ondergetekende .......... bevestig dat het voertuig beschreven in deze factuur nog niet het voorwerp heeft uitgemaakt van een inschrijving in België of in het buitenland.\"

- de aankoopfactuur van het voertuig waarvoor de belastingvermindering wordt gevraagd;

- het bewijs van betaling van het bedrag voorkomend op die factuur.

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