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Art. 179 is van toepassing vanaf het aanslagjaar 1992 (art. 94, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

Aan de vennootschapsbelasting zijn de binnenlandse vennootschappen onderworpen alsmede, vanaf 1 januari 1995, de gemeentespaarkassen als vermeld in artikel 124 van de nieuwe gemeentewet.

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Ci.RH.421/583.832 (AOIF 28/2007) dd. 07.09.2007","circulaire-nr-ci-rh-421-583-832-aoif-28-2007-dd-07-09-2007",{"_7":159,"_11":160,"_15":161,"_33":135},"71740c22-b31e-4f67-a5ca-0f5498a410ef","Circulaire nr. Ci.RH.421/607.890 (AAFisc nr. 64/2010) en AFZ nr. 13/2010 d.d. 30.11.2010","circulaire-nr-ci-rh-421-607-890-aafisc-nr-64-2010-en-afz-nr-13-2010-d-d-30-11-2010",{"_7":163,"_11":164,"_15":165,"_33":135},"e65e87f5-f9c0-4f98-9d8a-a24b5c5bf236","Circulaire nr. Ci.D.19/444.905 dd. 05.07.1993","circulaire-nr-ci-d-19-444-905-dd-05-07-1993",{"_7":167,"_11":168,"_15":169,"_33":135},"6c8fc53c-ec34-4be5-90d5-604d0fe458c9","Circulaire nr. Ci.D.19/444.905 dd. 23.02.1994 (Aflevering 22)","circulaire-nr-ci-d-19-444-905-dd-23-02-1994-aflevering-22",{"_7":171,"_11":172,"_15":173,"_33":135},"6fadf41a-f5dd-43e7-8f47-89c70c0e43a5","Circulaire nr. 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B.S. 14.01.2016)\n\nAan de vennootschapsbelasting zijn de binnenlandse vennootschappen onderworpen (...) en de organismen voor de financiering van pensioenen bedoeld in artikel 8 van de wet van 27 oktober 2006 betreffende het toezicht op de instellingen voor bedrijfspensioenvoorziening.","

Art. 179 is van toepassing vanaf 07.01.2016 (art. 18, W 18.12.2015 - B.S. 28.12.2015; Numac: 2015003486 - err. B.S. 14.01.2016)

Aan de vennootschapsbelasting zijn de binnenlandse vennootschappen onderworpen (...) en de organismen voor de financiering van pensioenen bedoeld in artikel 8 van de wet van 27 oktober 2006 betreffende het toezicht op de instellingen voor bedrijfspensioenvoorziening.

",[25,26],"subjects",[],"referredBy",[],"validFrom",{"_7":222,"_9":10,"_11":12,"_13":14,"_15":16,"_17":223,"_19":224,"_21":225,"_23":226,"_216":227,"_218":228,"_33":34,"_198":199,"_200":201,"_202":229,"_204":205,"_206":207,"_220":-7},"632344d2-a1a1-4cb3-80ea-be8d7dbbdcd6_2","2007-01-01","Art. 179 is van toepassing vanaf 01.01.2007 (art. 319, W 27.12.2006 - B.S. 28.12.2006; Numac: 2006021363 - err. B.S. 24.01.2007 - err. B.S. 12.02.2007)\n\n[Voor de toepassing van de fiscale bepalingen worden de instellingen voor collectieve beleggingen waarop de overgangsbepalingen van de wet van 20.07.2004 betreffende bepaalde vormen van collectief beheer van beleggingsportefeuilles van toepassing zijn, geacht vanaf 01.01.2007 onder het toepassingsgebied te vallen van de bepaling die overeenkomstig hun statuut gebruikt wordt in het Wetboek van de inkomstenbelastingen 1992]\n\nAan de vennootschapsbelasting zijn de binnenlandse vennootschappen onderworpen alsmede, vanaf 1 januari 1995, de gemeentespaarkassen als vermeld in artikel 124 van de nieuwe gemeentewet en de organismen voor de financiering van pensioenen bedoeld in artikel 8 van de wet van 27 oktober 2006 betreffende het toezicht op de instellingen voor bedrijfspensioenvoorziening.","

Art. 179 is van toepassing vanaf 01.01.2007 (art. 319, W 27.12.2006 - B.S. 28.12.2006; Numac: 2006021363 - err. B.S. 24.01.2007 - err. B.S. 12.02.2007)

[Voor de toepassing van de fiscale bepalingen worden de instellingen voor collectieve beleggingen waarop de overgangsbepalingen van de wet van 20.07.2004 betreffende bepaalde vormen van collectief beheer van beleggingsportefeuilles van toepassing zijn, geacht vanaf 01.01.2007 onder het toepassingsgebied te vallen van de bepaling die overeenkomstig hun statuut gebruikt wordt in het Wetboek van de inkomstenbelastingen 1992]

Aan de vennootschapsbelasting zijn de binnenlandse vennootschappen onderworpen alsmede, vanaf 1 januari 1995, de gemeentespaarkassen als vermeld in artikel 124 van de nieuwe gemeentewet en de organismen voor de financiering van pensioenen bedoeld in artikel 8 van de wet van 27 oktober 2006 betreffende het toezicht op de instellingen voor bedrijfspensioenvoorziening.

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