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Art. 207/8 treedt in werking op 31.12.2021 en is van toepassing vanaf aanslagjaar 2022 (art. 56, 64, en 96, 14de lid, W 27.06.2021 - B.S. 30.06.2021; Numac: 2021021157)

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Het resultaat na toepassing van artikel 207/7 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. 207/8 wordt ingetrokken (art. 22, W 21.01.2022 - B.S. 28.01.2022; Numac: 2022040046)

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(...)

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