[{"_1":2,"_3822":-5,"_3823":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_141":142,"_230":231,"_242":243},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_28":29,"_47":48,"_125":126,"_127":128,"_34":35,"_131":132,"_133":134,"_135":136,"_137":138,"_139":140},"id","7f7cc9ff-8f52-4bb0-9f11-a4db27238ae2_6","docId","7f7cc9ff-8f52-4bb0-9f11-a4db27238ae2","title","Artikel 110, WIB 92","articleNumber","110","slug","artikel-110","scope","1997-01-01","contents","Art. 110, enig lid, is van toepassing vanaf 01.01.1997 (art. 13 en 80, § 11, W 22.12.1998 - B.S. 15.01.1999; Numac: 1998003665)\n\nDe Koning bepaalt de voorwaarden en de wijze waarop de in artikel 104, 3°, b, d, e, g, i, j, 4° en 4°bis, vermelde verenigingen en instellingen worden erkend.","htmlContents","

Art. 110, enig lid, is van toepassing vanaf 01.01.1997 (art. 13 en 80, § 11, W 22.12.1998 - B.S. 15.01.1999; Numac: 1998003665)

De Koning bepaalt de voorwaarden en de wijze waarop de in artikel 104, 3°, b, d, e, g, i, j, 4° en 4°bis, vermelde verenigingen en instellingen worden erkend.

","keywords",[25,26,27],"personenbelasting","aftrekbare besteding","gift","references",[30],{"_7":31,"_11":32,"_15":33,"_34":35},"dbe03926-309f-44cd-866b-2ab5b1002d53","Artikel 104, WIB 92","artikel-104","collection",{"_36":37,"_38":39,"_15":44},"code","WIB92","name",{"_40":41,"_42":43},"short","WIB 92","long","Wetboek van inkomstenbelastingen 1992",{"_42":45,"_40":46},"wetboek-inkomstenbelastingen-1992","wib92","referencedBy",[49,53,54,66,77,90,101,105,109,113,117,121],{"_7":50,"_11":51,"_15":52,"_34":35},"45bac0b7-6b4d-447f-adb3-6de92c1a75f5","Artikel 108, WIB 92","artikel-108",{"_7":10,"_11":12,"_15":16,"_34":35},{"_7":55,"_11":56,"_15":57,"_34":58},"e0f49ffa-4ffc-4fde-ac19-9ccfd606f911","Artikel 60/3, KB/WIB 92","artikel-60-3",{"_36":59,"_38":60,"_15":63},"KB/WIB92",{"_40":61,"_42":62},"KB/WIB 92","Koninklijk Besluit tot uitvoering van het WIB 92",{"_42":64,"_40":65},"koninklijk-besluit-wib-92","kbwib92",{"_7":67,"_11":68,"_15":16,"_34":69},"d86ae1e6-e6a3-48bb-8db9-0ed966149069","Commentaar van art. 110, WIB 92",{"_36":70,"_38":71,"_15":74},"ComIB92",{"_40":72,"_42":73},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_42":75,"_40":76},"commentaar-wib-92","comib92",{"_7":78,"_11":79,"_15":80,"_34":81},"0eb5dbf5-5ebb-4cae-a0da-ae0c1d81dc36","Parlementaire vraag nr. 1127 van de heer Viseur van 20.11.1997","parlementaire-vraag-nr-1127-van-de-heer-viseur-van-20-11-1997",{"_36":82,"_38":83,"_15":85,"_88":89},"PARL",{"_40":84,"_42":84},"Parlementaire vragen",{"_42":86,"_40":87},"parlementaire-vragen","pv","shouldPaginate",true,{"_7":91,"_11":92,"_15":93,"_34":94},"fcba29b5-65e8-4c0b-8521-ae8e3d0238a5","Circulaire nr. AFZ/99-0390 van 16.08.1999","circulaire-nr-afz-99-0390-van-16-08-1999",{"_36":95,"_38":96,"_15":98,"_88":89},"CIRC",{"_40":97,"_42":97},"Circulaires",{"_42":99,"_40":100},"circulaires","circ",{"_7":102,"_11":103,"_15":104,"_34":94},"4f5b328f-1fbe-4d83-8019-6eac99a01075","Circulaire nr. 9/2003 (AFZ 13/2003 - Dos. 207 - E.E./L. 131) du 03.06.2003","circulaire-nr-9-2003-afz-13-2003-dos-207-e-e-l-131-du-03-06-2003",{"_7":106,"_11":107,"_15":108,"_34":94},"1716e9d2-66a8-4afc-8b6a-3770c525e0c4","Circulaire nr. AFZ/2009-0836-1 (AFZ 10/2010) van 15.06.2010","circulaire-nr-afz-2009-0836-1-afz-10-2010-van-15-06-2010",{"_7":110,"_11":111,"_15":112,"_34":94},"2c1d588a-4fb1-46f1-80e8-4221dd73ed0b","Circulaire nr. Ci.RH.26/454.520 van 28.12.1993","circulaire-nr-ci-rh-26-454-520-van-28-12-1993",{"_7":114,"_11":115,"_15":116,"_34":94},"bf49abb6-7471-4921-989c-cf11f1f47b2d","Circulaire nr. Ci.RH.51/509.389 dd. 17.07.1998","circulaire-nr-ci-rh-51-509-389-dd-17-07-1998",{"_7":118,"_11":119,"_15":120,"_34":94},"218ee8f7-fe46-4537-8825-68c8eb8d1983","Circulaire nr. Ci.RH.421/481.086 dd. 08.07.1996","circulaire-nr-ci-rh-421-481-086-dd-08-07-1996",{"_7":122,"_11":123,"_15":124,"_34":94},"f77c23b0-a02a-4f4c-958f-99aec3fb00f5","Circulaire nr. 7/2004 (AFZ 11/2004 - Dos. E.E./L. 139) d.d. 12.05.2004","circulaire-nr-7-2004-afz-11-2004-dos-e-e-l-139-d-d-12-05-2004","commentsOn",[],"commentedOnBy",{"_7":129,"_11":130,"_15":33,"_34":69},"4f14fb93-544b-4f73-96e3-ee8a38524aeb","Commentaar van art. 104, WIB 92","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/7f7cc9ff-8f52-4bb0-9f11-a4db27238ae2","version",6,"versionCount",10,"rank",152,"allVersions",[143,154,163,172,181,185,194,203,212,221],{"_7":144,"_9":10,"_11":12,"_13":14,"_15":16,"_17":145,"_19":146,"_21":147,"_23":148,"_149":150,"_151":152,"_34":35,"_131":132,"_133":134,"_135":138,"_137":138,"_139":140,"_153":-7},"7f7cc9ff-8f52-4bb0-9f11-a4db27238ae2_10","AJ 2013","Art. 110 wordt opgeheven vanaf aanslagjaar 2013 (art. 10 en 39, 8ste lid, W 13.12.2012 - B.S. 20.12.2012; Numac: 2012003381)\n\n(...)","

\nArt. 110 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":155,"_9":10,"_11":12,"_13":14,"_15":16,"_17":156,"_19":157,"_21":158,"_23":159,"_149":160,"_151":161,"_34":35,"_131":132,"_133":134,"_135":162,"_137":138,"_139":140,"_153":-7},"7f7cc9ff-8f52-4bb0-9f11-a4db27238ae2_9","2009-01-01","Art. 110 is van toepassing vanaf 01.01.2009 (art. 15 en 35, 5de lid, 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 voorwaarden en de wijze waarop de in artikel 104, 3°, b, d, e, g, i tot l, 4° en 4°bis, vermelde verenigingen en instellingen die in België zijn gevestigd, worden erkend.\n\nWanneer een vereniging of instelling meer dan één van de in de voornoemde bepalingen vermelde activiteiten uitoefent, moet zij, voor elk van die activiteiten, voldoen aan de voorwaarden om te kunnen worden erkend.\n\nWanneer de vereniging of instelling binnen haar activiteiten één activiteit uitoefent die wordt vermeld in artikel 104, 3°, d of j, moet zij door de Koning worden erkend.","

Art. 110 is van toepassing vanaf 01.01.2009 (art. 15 en 35, 5de lid, 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 voorwaarden en de wijze waarop de in artikel 104, 3°, b, d, e, g, i tot l, 4° en 4°bis, vermelde verenigingen en instellingen die in België zijn gevestigd, worden erkend.

Wanneer een vereniging of instelling meer dan één van de in de voornoemde bepalingen vermelde activiteiten uitoefent, moet zij, voor elk van die activiteiten, voldoen aan de voorwaarden om te kunnen worden erkend.

Wanneer de vereniging of instelling binnen haar activiteiten één activiteit uitoefent die wordt vermeld in artikel 104, 3°, d of j, moet zij door de Koning worden erkend.

",[25,26,27],[],[],9,{"_7":164,"_9":10,"_11":12,"_13":14,"_15":16,"_17":165,"_19":166,"_21":167,"_23":168,"_149":169,"_151":170,"_34":35,"_131":132,"_133":134,"_135":171,"_137":138,"_139":140,"_153":-7},"7f7cc9ff-8f52-4bb0-9f11-a4db27238ae2_8","2005-01-01","Art. 110, enig lid, is van toepassing op de giften gestort vanaf 01.01.2005 (art. 3 en 6, W 16.11.2004 - B.S. 30.11.2004; Numac: 2004003443)\n\nDe Koning bepaalt de voorwaarden en de wijze waarop de in artikel 104, 3°, b, d, e, g, i tot l, 4° en 4°bis, vermelde verenigingen en instellingen worden erkend.","

Art. 110, enig lid, is van toepassing op de giften gestort vanaf 01.01.2005 (art. 3 en 6, W 16.11.2004 - B.S. 30.11.2004; Numac: 2004003443)

De Koning bepaalt de voorwaarden en de wijze waarop de in artikel 104, 3°, b, d, e, g, i tot l, 4° en 4°bis, vermelde verenigingen en instellingen worden erkend.

",[25,26,27],[],[],8,{"_7":173,"_9":10,"_11":12,"_13":14,"_15":16,"_17":174,"_19":175,"_21":176,"_23":177,"_149":178,"_151":179,"_34":35,"_131":132,"_133":134,"_135":180,"_137":138,"_139":140,"_153":-7},"7f7cc9ff-8f52-4bb0-9f11-a4db27238ae2_7","2003-12-31","Art. 110, enig lid, is van toepassing vanaf 31.12.2003 (art. 284 en 287, progW 22.12.2003 - B.S. 31.12.2003; Numac: 2003021248 - err. B.S. 16.01.2004)\n\nDe Koning bepaalt de voorwaarden en de wijze waarop de in artikel 104, 3°, b, d, e, g, i, j, k, 4° en 4°bis, vermelde verenigingen en instellingen worden erkend.","

Art. 110, enig lid, is van toepassing vanaf 31.12.2003 (art. 284 en 287, progW 22.12.2003 - B.S. 31.12.2003; Numac: 2003021248 - err. B.S. 16.01.2004)

De Koning bepaalt de voorwaarden en de wijze waarop de in artikel 104, 3°, b, d, e, g, i, j, k, 4° en 4°bis, vermelde verenigingen en instellingen worden erkend.

",[25,26,27],[],[],7,{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":182,"_149":183,"_151":184,"_34":35,"_131":132,"_133":134,"_135":136,"_137":138,"_139":140,"_153":-7},[25,26,27],[],[],{"_7":186,"_9":10,"_11":12,"_13":14,"_15":16,"_17":187,"_19":188,"_21":189,"_23":190,"_149":191,"_151":192,"_34":35,"_131":132,"_133":134,"_135":193,"_137":138,"_139":140,"_153":-7},"7f7cc9ff-8f52-4bb0-9f11-a4db27238ae2_5","1997-09-13","Art. 110, enig lid, is van toepassing vanaf 13.09.1997 (art. 2, W 14.07.1997 - B.S. 03.09.1997; Numac: 1997003446)\n\nWat betreft de in artikel 104, 3°, i, WIB 92 vermelde giften, hebben de artikelen 2 en 3 van de wet van 14.07.1997 tot wijziging van artikel 110, WIB 92 met het oog op de uitvoering van artikel 104, 3°, i), van hetzelfde Wetboek, uitwerking met ingang van het aanslagjaar 1997 en is artikel 4 van dezelfde wet van toepassing op de giften gedaan vanaf 14.06.1996 (art. 81, 1ste lid, W 22.12.1998 - B.S. 15.01.1999; Numac: 1998003665)]\n\nDe Koning bepaalt de voorwaarden en de wijze waarop de in artikel 104, 3°, b, e, g, i, 4° en 4°bis, vermelde verenigingen en instellingen worden erkend.","

Art. 110, enig lid, is van toepassing vanaf 13.09.1997 (art. 2, W 14.07.1997 - B.S. 03.09.1997; Numac: 1997003446)

Wat betreft de in artikel 104, 3°, i, WIB 92 vermelde giften, hebben de artikelen 2 en 3 van de wet van 14.07.1997 tot wijziging van artikel 110, WIB 92 met het oog op de uitvoering van artikel 104, 3°, i), van hetzelfde Wetboek, uitwerking met ingang van het aanslagjaar 1997 en is artikel 4 van dezelfde wet van toepassing op de giften gedaan vanaf 14.06.1996 (art. 81, 1ste lid, W 22.12.1998 - B.S. 15.01.1999; Numac: 1998003665)]

De Koning bepaalt de voorwaarden en de wijze waarop de in artikel 104, 3°, b, e, g, i, 4° en 4°bis, vermelde verenigingen en instellingen worden erkend.

",[25,26,27],[],[],5,{"_7":195,"_9":10,"_11":12,"_13":14,"_15":16,"_17":196,"_19":197,"_21":198,"_23":199,"_149":200,"_151":201,"_34":35,"_131":132,"_133":134,"_135":202,"_137":138,"_139":140,"_153":-7},"7f7cc9ff-8f52-4bb0-9f11-a4db27238ae2_4","1995-04-10","Art. 110 is van toepassing vanaf 10.04.1995 (art. 2, W 22.02.1995 - B.S. 31.03.1995; Numac: 1995003214)\n\nDe Koning bepaalt de voorwaarden en de wijze waarop de in artikel 104, 3°, b, e, g, 4° en 4°bis, vermelde verenigingen en instellingen worden erkend.","

Art. 110 is van toepassing vanaf 10.04.1995 (art. 2, W 22.02.1995 - B.S. 31.03.1995; Numac: 1995003214)

De Koning bepaalt de voorwaarden en de wijze waarop de in artikel 104, 3°, b, e, g, 4° en 4°bis, vermelde verenigingen en instellingen worden erkend.

",[25,26,27],[],[],4,{"_7":204,"_9":10,"_11":12,"_13":14,"_15":16,"_17":205,"_19":206,"_21":207,"_23":208,"_149":209,"_151":210,"_34":35,"_131":132,"_133":134,"_135":211,"_137":138,"_139":140,"_153":-7},"7f7cc9ff-8f52-4bb0-9f11-a4db27238ae2_3","AJ 1995","Art. 110, enig lid, is van toepassing vanaf aanslagjaar 1995 (art. 85 en 91, 9de lid, W 06.07.1994 - B.S. 16.07.1994; Numac: 1994003443)\n\nDe Koning bepaalt de voorwaarden en de wijze waarop de in artikel 104, 3°, b, e, g, en 4°, vermelde instellingen worden erkend.","

Art. 110, enig lid, is van toepassing vanaf aanslagjaar 1995 (art. 85 en 91, 9de lid, W 06.07.1994 - B.S. 16.07.1994; Numac: 1994003443)

De Koning bepaalt de voorwaarden en de wijze waarop de in artikel 104, 3°, b, e, g, en 4°, vermelde instellingen worden erkend.

",[25,26,27],[],[],3,{"_7":213,"_9":10,"_11":12,"_13":14,"_15":16,"_17":214,"_19":215,"_21":216,"_23":217,"_149":218,"_151":219,"_34":35,"_131":132,"_133":134,"_135":220,"_137":138,"_139":140,"_153":-7},"7f7cc9ff-8f52-4bb0-9f11-a4db27238ae2_2","1993-01-01","Art. 110, enig lid, is van toepassing vanaf 01.01.1993 (art. 18 en 19, W 18.06.1993 - B.S. 07.08.1993; Numac: 1993000398)\n\nDe Koning bepaalt de voorwaarden en de wijze waarop de in artikel 104, eerste lid, 3°, b, e, g (...), en 4°, vermelde instellingen worden erkend.","

Art. 110, enig lid, is van toepassing vanaf 01.01.1993 (art. 18 en 19, W 18.06.1993 - B.S. 07.08.1993; Numac: 1993000398)

De Koning bepaalt de voorwaarden en de wijze waarop de in artikel 104, eerste lid, 3°, b, e, g (...), en 4°, vermelde instellingen worden erkend.

",[25,26,27],[],[],2,{"_7":222,"_9":10,"_11":12,"_13":14,"_15":16,"_17":223,"_19":224,"_21":225,"_23":226,"_149":227,"_151":228,"_34":35,"_131":132,"_133":134,"_135":229,"_137":138,"_139":140,"_153":-7},"7f7cc9ff-8f52-4bb0-9f11-a4db27238ae2_1","AJ 1992","Art. 110 is van toepassing vanaf aanslagjaar 1992 (art. 71, § 3, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\nDe Koning bepaalt de voorwaarden en de wijze waarop de in artikel 104, eerste lid, 3°, b, e, g en i, en 4°, vermelde instellingen worden erkend.","

Art. 110 is van toepassing vanaf aanslagjaar 1992 (art. 71, § 3, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

De Koning bepaalt de voorwaarden en de wijze waarop de in artikel 104, eerste lid, 3°, b, e, g en i, en 4°, vermelde instellingen worden erkend.

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