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\nArt. 149 is van toepassing met ingang van het aanslagjaar 1992 (art. 87ter, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

Voor de toepassing van deze onderafdeling wordt het nettobedrag van de pensioenen en vervangingsinkomsten bepaald overeenkomstig de artikelen 23, § 2 en 129.

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Art. 149 is opgeheven met ingang van het aanslagjaar 2010 (art. 10, W 27.03.2009 - B.S. 07.04.2009; Numac; 2009201450)

(...)

",[25,26,27,28,29,30,31],"subjects",[],"referredBy",[],"validFrom",{"_7":120,"_9":10,"_11":12,"_13":14,"_15":16,"_17":121,"_19":122,"_21":123,"_23":124,"_114":125,"_116":126,"_38":39,"_96":97,"_98":99,"_100":127,"_102":103,"_104":105,"_118":-7},"b87027c0-d568-4209-891b-9adaf8a091fc_2","AJ 2005","Art. 149 is van toepassing met ingang van het aanslagjaar 2005 (art. 36, W 10.08.2001 - B.S. 20.09.2001; Numac: 2001003402)\n\nVoor de toepassing van deze onderafdeling wordt:\n\n1° het nettobedrag van de pensioenen en vervangingsinkomsten bepaald overeenkomstig artikel 23, § 2, vóór toepassing van de artikelen 87 en 88;\n\n2° met \"netto-inkomen\" bedoeld, het totale netto-inkomen van iedere belastingplichtige zonder toepassing van de artikelen 87 en 88.","

\nArt. 149 is van toepassing met ingang van het aanslagjaar 2005 (art. 36, W 10.08.2001 - B.S. 20.09.2001; Numac: 2001003402)

Voor de toepassing van deze onderafdeling wordt:

1° het nettobedrag van de pensioenen en vervangingsinkomsten bepaald overeenkomstig artikel 23, § 2, vóór toepassing van de artikelen 87 en 88;

2° met \"netto-inkomen\" bedoeld, het totale netto-inkomen van iedere belastingplichtige zonder toepassing van de artikelen 87 en 88.

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