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Art. 161 is van toepassing vanaf 01.01.2002 (art. 1 en 9, KB 20.07.2000 - B.S. 30.08.2000; Numac: 2000003468 - err. B.S. 08.03.2001)

De basisrentevoet is het, in voorkomend geval tot de lagere eenheid afgeronde, rentetarief van de marginale beleningsfaciliteiten van de Europese Centrale Bank op 1 januari van het jaar vóór dat waarnaar het aanslagjaar wordt genoemd.

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Art. 161 treedt in werking vanaf het aanslagjaar 2018 (art. 21 en 24, progW 03.08.2016 - B.S. 16.08.2016, Numac: 2016003278)

",[25,26,27],"subjects",[],"referredBy",[],"validFrom",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":118,"_112":119,"_114":120,"_36":37,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103,"_116":-7},[25,26,27],[],[],{"_7":122,"_9":10,"_11":12,"_13":14,"_15":16,"_17":123,"_19":124,"_21":125,"_23":126,"_112":127,"_114":128,"_36":37,"_94":95,"_96":97,"_98":129,"_100":101,"_102":103,"_116":-7},"78814f9e-c45d-4288-ae11-f581dbf2c980_1","AJ 1992","Art. 161 is van toepassing vanaf het aanslagjaar 1992 (art. 89, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\nDe basisrentevoet is de in voorkomend geval tot de lagere eenheid afgeronde rentevoet die de Nationale Bank van België toepast op 1 januari van het jaar vóór dat waarnaar het aanslagjaar wordt genoemd, op voorschotten in rekening courant binnen de kredietlijn.","

Art. 161 is van toepassing vanaf het aanslagjaar 1992 (art. 89, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

De basisrentevoet is de in voorkomend geval tot de lagere eenheid afgeronde rentevoet die de Nationale Bank van België toepast op 1 januari van het jaar vóór dat waarnaar het aanslagjaar wordt genoemd, op voorschotten in rekening courant binnen de kredietlijn.

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