[{"_1":2,"_3762":-5,"_3763":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_166":167,"_192":193,"_203":204},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_30":31,"_53":54,"_152":153,"_154":155,"_36":37,"_156":157,"_158":159,"_160":161,"_162":163,"_164":165},"id","7241b540-e364-49ab-bb57-14376c369fc8_2","docId","7241b540-e364-49ab-bb57-14376c369fc8","title","Artikel 208, WIB 92","articleNumber","208","slug","artikel-208","scope","2021-07-10","contents","Art. 208, eerste lid, is van toepassing 10 dagen na publicatie van de wet in het Belgisch Staatsblad (10.07.2021) (art. 66, W 27.06.2021 - B.S. 30.06.2021; Numac: 2021021157; erratum B.S. 12.07.2021)\n\n\nVennootschappen in vereffening blijven aan de vennootschapsbelasting onderworpen volgens de bepalingen van de artikelen 183 tot 207/9.\n\nHun winst bevat mede de meerwaarden die worden verwezenlijkt of vastgesteld naar aanleiding van de verdeling van hun vermogen.","htmlContents","

Art. 208, eerste lid, is van toepassing 10 dagen na publicatie van de wet in het Belgisch Staatsblad (10.07.2021) (art. 66, W 27.06.2021 - B.S. 30.06.2021; Numac: 2021021157; erratum B.S. 12.07.2021)

\n
\n

Vennootschappen in vereffening blijven aan de vennootschapsbelasting onderworpen volgens de bepalingen van de artikelen 183 tot 207/9.

Hun winst bevat mede de meerwaarden die worden verwezenlijkt of vastgesteld naar aanleiding van de verdeling van hun vermogen.

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Art. 208, eerste lid, is van toepassing vanaf aanslagjaar 2022 (art. 18 en 23, W 21.01.2022 - B.S. 28.01.2022; Numac: 2022040046)

\n
\n

Vennootschappen in vereffening blijven aan de vennootschapsbelasting onderworpen volgens de bepalingen van de artikelen 183 tot 207/2.

Hun winst bevat mede de meerwaarden die worden verwezenlijkt of vastgesteld naar aanleiding van de verdeling van hun vermogen.

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Art. 208 is van toepassing met ingang van het aanslagjaar 1992 (art. 116, WIB; art. 117, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

\n
\n

Vennootschappen in vereffening blijven aan de vennootschapsbelasting onderworpen volgens de bepalingen van de artikelen 183 tot 207.

Hun winst bevat mede de meerwaarden die worden verwezenlijkt of vastgesteld naar aanleiding van de verdeling van hun vermogen.

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