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Art. 207/1 wordt ingetrokken (art. 22, W 21.01.2022 - B.S. 28.01.2022; Numac: 2022040046)

[Opmerking: TITEL III. - VENNOOTSCHAPSBELASTING HOOFDSTUK II. - Grondslag van de belasting Afdeling IV. - Vaststelling van het netto-inkomen Onderafdeling 6, ingetrokken door art. 22, W 21.01.2022 - B.S. 28.01.2022; Numac: 2022040046]

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(...)

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Art. 207/1 (invoeging) is van toepassing vanaf aanslagjaar 2022 (art. 16 en 23, W 21.01.2022 - B.S. 28.01.2022; Numac: 2022040046)

[Opmerking: Invoeging nieuw artikel 207/1 onder TITEL III. - VENNOOTSCHAPSBELASTING HOOFDSTUK II. - Grondslag van de belasting Afdeling IV. - Vaststelling van het netto-inkomen Onderafdeling 5. - Gemene bepalingen en volgorde van toepassing van de wettelijke bepalingen voor de vaststelling van het belastbaar inkomen]

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Het resultaat na toepassing van artikel 207 wordt verhoogd met de op forfaitaire wijze overeenkomstig de artikelen 115 tot 120 of 124 van de programmawet van 2 augustus 2002, vastgestelde winst uit zeescheepvaart en uit het beheer van zeeschepen voor rekening van derden.

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Art. 207/1 treedt in werking op 31.12.2021 en is van toepassing vanaf aanslagjaar 2022 (art. 56, 57, en 96, 14de lid, W 27.06.2021 - B.S. 30.06.2021; Numac: 2021021157)

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Onverminderd de bepalingen van artikel 207, wordt de volgorde waarin de bepalingen van dit hoofdstuk en de bijzondere wetsbepalingen op het stuk van inkomstenbelastingen van toepassing zijn, vastgesteld overeenkomstig de artikelen 207/2 tot 207/9, teneinde het belastbare inkomen vast te stellen.

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