[{"_1":2,"_1886":-5,"_1887":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_120":121,"_155":156,"_166":167},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_30":31,"_58":59,"_107":108,"_109":-7,"_36":37,"_110":111,"_112":113,"_114":115,"_116":117,"_118":119},"id","ee468fc9-a0a5-4fbd-be00-aa02809a4867_3","docId","ee468fc9-a0a5-4fbd-be00-aa02809a4867","title","Artikel 78, KB/WIB 92","articleNumber","78","slug","artikel-78","scope","AJ 2021","contents","Art. 78 is van toepassing vanaf aanslagjaar 2021 (art. 9 en 11, KB 09.12.2019 - B.S. 20.12.2019; Numac: 2019031089)\n\n\nHet resultaat na toepassing van artikel 77 wordt verhoogd met de op forfaitaire wijze overeenkomstig de artikelen 115 tot 120 of 124 van de programmawet van 2 augustus 2002, vastgestelde winst uit zeescheepvaart en uit het beheer van zeeschepen voor rekening van derden.","htmlContents","

\nArt. 78 is van toepassing vanaf aanslagjaar 2021 (art. 9 en 11, KB 09.12.2019 - B.S. 20.12.2019; Numac: 2019031089)

\n
\n

Het resultaat na toepassing van artikel 77 wordt verhoogd met de op forfaitaire wijze overeenkomstig de artikelen 115 tot 120 of 124 van de programmawet van 2 augustus 2002, vastgestelde winst uit zeescheepvaart en uit het beheer van zeeschepen voor rekening van derden.

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Art. 78 (opgeheven) treedt in werking op 31.12.2021 en is van toepassing vanaf aanslagjaar 2022 (art. 98 en 99, W 27.06.2021 - B.S. 30.06.2021; Numac: 2021021157; erratum B.S. 12.07.2021)

\n
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(...)

",[25,26,27,28,29],"subjects",[],"referredBy",[],"validFrom",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":134,"_128":135,"_130":136,"_36":37,"_110":111,"_112":113,"_114":115,"_116":117,"_118":119,"_132":-7},[25,26,27,28,29],[],[],{"_7":138,"_9":10,"_11":12,"_13":14,"_15":16,"_17":139,"_19":140,"_21":141,"_23":142,"_128":143,"_130":144,"_36":37,"_110":111,"_112":113,"_114":145,"_116":117,"_118":119,"_132":-7},"ee468fc9-a0a5-4fbd-be00-aa02809a4867_2","AJ 2007","Art. 78 is van toepassing vanaf het aanslagjaar 2007 (art. 4, KB 17.09.2005 – B.S. 03.10.2005; Numac: 2005003705)\n\n\nVan de overeenkomstig de artikelen 74 tot 77bis vastgestelde winst worden de in artikel 206 van het Wetboek van de inkomstenbelastingen 1992 vermelde vorige beroepsverliezen afgetrokken in zover die verliezen, vastgesteld overeenkomstig de wetgeving die van toepassing is voor de betreffende belastbare tijdperken, niet vroeger konden worden afgetrokken of voorheen niet door bij verdrag vrijgestelde winst waren gedekt of niet vroeger onder de vennoten werden verdeeld.\n\nDie aftrek gebeurt volgens de regelen van artikel 75, tweede lid, met dien verstande dat verliezen die geleden zijn in landen waarvoor de winst bij verdrag is vrijgesteld, slechts worden afgetrokken in zover ze de bij verdrag vrijgestelde winst overtreffen.","

\nArt. 78 is van toepassing vanaf het aanslagjaar 2007 (art. 4, KB 17.09.2005 – B.S. 03.10.2005; Numac: 2005003705)

\n
\n

Van de overeenkomstig de artikelen 74 tot 77bis vastgestelde winst worden de in artikel 206 van het Wetboek van de inkomstenbelastingen 1992 vermelde vorige beroepsverliezen afgetrokken in zover die verliezen, vastgesteld overeenkomstig de wetgeving die van toepassing is voor de betreffende belastbare tijdperken, niet vroeger konden worden afgetrokken of voorheen niet door bij verdrag vrijgestelde winst waren gedekt of niet vroeger onder de vennoten werden verdeeld.

Die aftrek gebeurt volgens de regelen van artikel 75, tweede lid, met dien verstande dat verliezen die geleden zijn in landen waarvoor de winst bij verdrag is vrijgesteld, slechts worden afgetrokken in zover ze de bij verdrag vrijgestelde winst overtreffen.

",[25,26,27,28,29],[],[],2,{"_7":147,"_9":10,"_11":12,"_13":14,"_15":16,"_17":148,"_19":149,"_21":150,"_23":151,"_128":152,"_130":153,"_36":37,"_110":111,"_112":113,"_114":154,"_116":117,"_118":119,"_132":-7},"ee468fc9-a0a5-4fbd-be00-aa02809a4867_1","AJ 1992","Art. 78 is van toepassing vanaf het aanslagjaar 1992 (art. 69, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)\n\n\nVan de overeenkomstig de artikelen 74 tot 77 vastgestelde winst worden de in artikel 206 van het Wetboek van de inkomstenbelastingen 1992 vermelde vorige beroepsverliezen afgetrokken in zover die verliezen, vastgesteld overeenkomstig de wetgeving die van toepassing is voor de betreffende belastbare tijdperken, niet vroeger konden worden afgetrokken of voorheen niet door bij verdrag vrijgestelde winst waren gedekt of niet vroeger onder de vennoten werden verdeeld.\n\nDie aftrek gebeurt volgens de regelen van artikel 75, tweede lid, met dien verstande dat verliezen die geleden zijn in landen waarvoor de winst bij verdrag is vrijgesteld, slechts worden afgetrokken in zover ze de bij verdrag vrijgestelde winst overtreffen.","

\nArt. 78 is van toepassing vanaf het aanslagjaar 1992 (art. 69, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

\n
\n

Van de overeenkomstig de artikelen 74 tot 77 vastgestelde winst worden de in artikel 206 van het Wetboek van de inkomstenbelastingen 1992 vermelde vorige beroepsverliezen afgetrokken in zover die verliezen, vastgesteld overeenkomstig de wetgeving die van toepassing is voor de betreffende belastbare tijdperken, niet vroeger konden worden afgetrokken of voorheen niet door bij verdrag vrijgestelde winst waren gedekt of niet vroeger onder de vennoten werden verdeeld.

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