[{"_1":2,"_3757":-5,"_3758":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_130":131,"_165":166,"_176":177},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_28":29,"_47":48,"_116":117,"_118":119,"_34":35,"_120":121,"_122":123,"_124":125,"_126":127,"_128":129},"id","fffc7e55-e96f-4946-9faa-fa6493e4ffb0_1","docId","fffc7e55-e96f-4946-9faa-fa6493e4ffb0","title","Artikel 107, WIB 92","articleNumber","107","slug","artikel-107","scope","AJ 1992","contents","Art. 107 is van toepassing met ingang van het aanslagjaar 1992 (art. 71, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\nDe in artikel 104, eerste lid, 3° tot 5°, vermelde giften worden afgetrokken op voorwaarde dat zij ten minste 1.000 frank bedragen en blijken uit een kwijtschrift van de begiftigde.","htmlContents","

Art. 107 is van toepassing met ingang van het aanslagjaar 1992 (art. 71, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

De in artikel 104, eerste lid, 3° tot 5°, vermelde giften worden afgetrokken op voorwaarde dat zij ten minste 1.000 frank bedragen en blijken uit een kwijtschrift van de begiftigde.

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Art. 107 is opgeheven vanaf aanslagjaar 2013 (art. 10 en 39, 8ste lid, W 13.12.2012 - B.S. 20.12.2012; Numac: 2012003381)

(...)

",[25,26,27],"subjects",[],"referredBy",[],"validFrom",{"_7":144,"_9":10,"_11":12,"_13":14,"_15":16,"_17":145,"_19":146,"_21":147,"_23":148,"_138":149,"_140":150,"_34":35,"_120":121,"_122":123,"_124":151,"_126":127,"_128":129,"_142":-7},"fffc7e55-e96f-4946-9faa-fa6493e4ffb0_3","AJ 2002","Met ingang van het aanslagjaar 2002 wordt het in dit artikel opgenomen bedrag in euro uitgedrukt (art. 1, KB 20.07.2000 - B.S. 30.08.2000; Numac: 2000003467 - err. B.S. 08.03.2001; en art. 42, 5°, KB 13.07.2001 - B.S. 11.08.2001; Numac: 2001003362 - err. B.S. 21.12.2001)\n\nDe in artikel 104, 3° tot 5°, vermelde giften worden afgetrokken op voorwaarde dat zij ten minste 25 euro bedragen en blijken uit een kwijtschrift van de begiftigde.","

Met ingang van het aanslagjaar 2002 wordt het in dit artikel opgenomen bedrag in euro uitgedrukt (art. 1, KB 20.07.2000 - B.S. 30.08.2000; Numac: 2000003467 - err. B.S. 08.03.2001; en art. 42, 5°, KB 13.07.2001 - B.S. 11.08.2001; Numac: 2001003362 - err. B.S. 21.12.2001)

De in artikel 104, 3° tot 5°, vermelde giften worden afgetrokken op voorwaarde dat zij ten minste 25 euro bedragen en blijken uit een kwijtschrift van de begiftigde.

",[25,26,27],[],[],3,{"_7":153,"_9":10,"_11":12,"_13":14,"_15":16,"_17":154,"_19":155,"_21":156,"_23":157,"_138":158,"_140":159,"_34":35,"_120":121,"_122":123,"_124":160,"_126":127,"_128":129,"_142":-7},"fffc7e55-e96f-4946-9faa-fa6493e4ffb0_2","AJ 1995","Art. 107 is van toepassing met ingang van het aanslagjaar 1995 (art. 85, W 06.07.1994 - B.S. 16.07.1994; Numac: 1994003443)\n\nDe in artikel 104, 3° tot 5°, vermelde giften worden afgetrokken op voorwaarde dat zij ten minste 1.000 frank bedragen en blijken uit een kwijtschrift van de begiftigde.","

Art. 107 is van toepassing met ingang van het aanslagjaar 1995 (art. 85, W 06.07.1994 - B.S. 16.07.1994; Numac: 1994003443)

De in artikel 104, 3° tot 5°, vermelde giften worden afgetrokken op voorwaarde dat zij ten minste 1.000 frank bedragen en blijken uit een kwijtschrift van de begiftigde.

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