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Art. 84 is van toepassing vanaf 06.04.1999 (art. 2, KB 03.05.1999 – B.S. 04.06.1999; Numac: 1999003335)

De roerende voorheffing is betaalbaar bij de bevoegde ontvanger van de directe belastingen volgens de regels van hoofdstuk III, afdeling III.

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Art. 84 is opgeheven vanaf 01.02.2025 (art. 25 en 32, KB 17.12.2024 - B.S. 24.12.2024; Numac: 2024011600)

(...)

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Art. 84 treedt in werking op 01.12.2019 (art. 39 en 48, KB 17.02.2019 - B.S. 08.03.2019; Numac: 2019011084)

De roerende voorheffing is betaalbaar (...) volgens de regels van hoofdstuk III, afdeling III.

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Art. 84 is van toepassing vanaf het aanslagjaar 1992 (art. 99, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

De roerende voorheffing is betaalbaar bij de krachtens artikel 297 van het Wetboek van de inkomstenbelastingen 1992 aangewezen ontvanger van de directe belastingen volgens de regels van hoofdstuk III, afdeling III.

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