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Art. 73^4/1 is van toepassing vanaf 01.01.2015 (art. 1 en 2, KB 19.12.2014 – B.S. 31.12.2014; Numac: 2014004069)

Voor de toepassing van artikel 194ter van de Wetboek van de inkomstenbelastingen 1992 kunnen de productievennootschappen en de tussenpersonen een vraag tot erkenning als dusdanig indienen bij de minister bevoegd voor Financiën volgens de eenvoudige procedure waarvan deze afdeling de modaliteiten en voorwaarden bepaalt.

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Art. 73^4/1 is van toepassing 10 dagen na publicatie van het koninklijk besluit in het Belgisch Staatsblad (3.12.2022)(art. 2, KB 06.11.2022 - B.S. 23.11.2022; Numac: 2022034057)

Voor de toepassing van artikelen 194ter tot 194ter/3 van de Wetboek van de inkomstenbelastingen 1992 kunnen de productievennootschappen en de tussenpersonen een vraag tot erkenning als dusdanig indienen bij de minister bevoegd voor Financiën volgens de eenvoudige procedure waarvan deze afdeling de modaliteiten en voorwaarden bepaalt.

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Art. 73^4/1 treedt in werking op 01.02.2017 (art. 1, 2 en 7, KB 27.01.2017 - B.S. 31.01.2017; Numac: 2017010447; err. B.S. 26.03.2018)

Voor de toepassing van artikelen 194ter tot 194ter/2 van de Wetboek van de inkomstenbelastingen 1992 kunnen de productievennootschappen en de tussenpersonen een vraag tot erkenning als dusdanig indienen bij de minister bevoegd voor Financiën volgens de eenvoudige procedure waarvan deze afdeling de modaliteiten en voorwaarden bepaalt.

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