[{"_1":2,"_3738":-5,"_3739":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_102":103,"_146":147,"_154":155},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_28":29,"_30":31,"_77":78,"_79":80,"_35":84,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101},"id","45bac0b7-6b4d-447f-adb3-6de92c1a75f5_2","docId","45bac0b7-6b4d-447f-adb3-6de92c1a75f5","title","Artikel 108, WIB 92","articleNumber","108","slug","artikel-108","scope","1993-01-01","contents","Art. 108 wordt opgeheven met ingang van 01.01.1993 (art. 18, W 18.06.1993 - B.S. 07.08.1993; Numac: 1993000398)\n\n(...)","htmlContents","

Art. 108 wordt opgeheven met ingang van 01.01.1993 (art. 18, W 18.06.1993 - B.S. 07.08.1993; Numac: 1993000398)

(...)

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Art. 108 wordt 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":116,"_9":10,"_11":12,"_13":14,"_15":16,"_17":117,"_19":118,"_21":119,"_23":120,"_110":121,"_112":122,"_35":84,"_92":93,"_94":95,"_96":123,"_98":99,"_100":101,"_114":-7},"45bac0b7-6b4d-447f-adb3-6de92c1a75f5_4","2009-01-01","Art. 108, tweede lid, is van toepassing op de giften die werkelijk zijn betaald vanaf 01.01.2009 (art. 14 en 35, W 22.12.2009 - B.S. 31.12.2009; Numac: 2009003483 - err. B.S. 02.04.2010 - err. B.S. 14.03.2011)\n\nDe Koning bepaalt de verplichtingen en de formaliteiten die de begiftigden moeten vervullen opdat de giften voor aftrek in aanmerking kunnen komen.\n\nWat de giften bedoeld in artikel 104, 3° tot 4°bis aan verenigingen of instellingen uit een andere lidstaat van de Europese Economische Ruimte betreft, moet de belastingplichtige het bewijs ter beschikking houden van de administratie dat de vereniging of instelling uit een andere lidstaat gelijkwaardig is aan een in hetzelfde artikel bedoelde Belgische vereniging of instelling en, in voorkomend geval, dat de vereniging of instelling uit een andere lidstaat op vergelijkbare wijze is erkend, dit wil zeggen volgens dezelfde voorwaarden als de in artikel 110, eerste en tweede lid, bedoelde voorwaarden.","

Art. 108, tweede lid, is van toepassing op de giften die werkelijk zijn betaald vanaf 01.01.2009 (art. 14 en 35, W 22.12.2009 - B.S. 31.12.2009; Numac: 2009003483 - err. B.S. 02.04.2010 - err. B.S. 14.03.2011)

De Koning bepaalt de verplichtingen en de formaliteiten die de begiftigden moeten vervullen opdat de giften voor aftrek in aanmerking kunnen komen.

Wat de giften bedoeld in artikel 104, 3° tot 4°bis aan verenigingen of instellingen uit een andere lidstaat van de Europese Economische Ruimte betreft, moet de belastingplichtige het bewijs ter beschikking houden van de administratie dat de vereniging of instelling uit een andere lidstaat gelijkwaardig is aan een in hetzelfde artikel bedoelde Belgische vereniging of instelling en, in voorkomend geval, dat de vereniging of instelling uit een andere lidstaat op vergelijkbare wijze is erkend, dit wil zeggen volgens dezelfde voorwaarden als de in artikel 110, eerste en tweede lid, bedoelde voorwaarden.

",[25,26,27],[],[],4,{"_7":125,"_9":10,"_11":12,"_13":14,"_15":16,"_17":126,"_19":127,"_21":128,"_23":129,"_110":130,"_112":131,"_35":84,"_92":93,"_94":95,"_96":132,"_98":99,"_100":101,"_114":-7},"45bac0b7-6b4d-447f-adb3-6de92c1a75f5_3","AJ 1999","Art. 108 is van toepassing vanaf het aanslagjaar 1999 (art. 12, W 22.12.1998 - B.S. 15.01.1999; Numac: 1998003665)\n\nDe Koning bepaalt de verplichtingen en de formaliteiten die de begiftigden moeten vervullen opdat de giften voor aftrek in aanmerking kunnen komen.","

Art. 108 is van toepassing vanaf het aanslagjaar 1999 (art. 12, W 22.12.1998 - B.S. 15.01.1999; Numac: 1998003665)

De Koning bepaalt de verplichtingen en de formaliteiten die de begiftigden moeten vervullen opdat de giften voor aftrek in aanmerking kunnen komen.

",[25,26,27],[],[],3,{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":134,"_110":135,"_112":136,"_35":84,"_92":93,"_94":95,"_96":97,"_98":99,"_100":101,"_114":-7},[25,26,27],[],[],{"_7":138,"_9":10,"_11":12,"_13":14,"_15":16,"_17":139,"_19":140,"_21":141,"_23":142,"_110":143,"_112":144,"_35":84,"_92":93,"_94":95,"_96":145,"_98":99,"_100":101,"_114":-7},"45bac0b7-6b4d-447f-adb3-6de92c1a75f5_1","AJ 1992","Art. 108 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\nVoor elke politieke partij komt slechts één vereniging zonder winstoogmerken voor erkenning in aanmerking als instelling die financiële steun verleent aan die politieke partij.\n\nDe betrokken instelling legt jaarlijks, ter griffie van de rechtbank van eerste aanleg van het arrondissement waar de zetel van de instelling is gevestigd, een document ter inzage neer waarin het totale bedrag van de ontvangen giften wordt vermeld.\n\nGiften aan verenigingen zonder winstoogmerken die steun verlenen aan een politieke partij zijn aftrekbaar tot een bedrag van 350.000 frank per vereniging.","

Art. 108 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)

Voor elke politieke partij komt slechts één vereniging zonder winstoogmerken voor erkenning in aanmerking als instelling die financiële steun verleent aan die politieke partij.

De betrokken instelling legt jaarlijks, ter griffie van de rechtbank van eerste aanleg van het arrondissement waar de zetel van de instelling is gevestigd, een document ter inzage neer waarin het totale bedrag van de ontvangen giften wordt vermeld.

Giften aan verenigingen zonder winstoogmerken die steun verlenen aan een politieke partij zijn aftrekbaar tot een bedrag van 350.000 frank per vereniging.

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