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Art. 226 is van toepassing met ingang van het aanslagjaar 1992 (art. 138bis, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

De belasting op de dividenden vermeld in artikel 224, wordt vermeerderd zoals bepaald in artikel 218, ingeval geen of ontoereikende voorafbetalingen als vermeld in dat artikel zijn gedaan.

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Art. 226, wordt opgeheven vanaf het aanslagjaar 2015 (art. 22 en 27, progW 19.12.2014 - B.S. 29.12.2014; Numac: 2014021137) [art. 22, progW 19.12.2014 - B.S. 29.12.2014 wordt ingetrokken (art. 91, progW 10.08.2015 - B.S. 18.08.2015; Numac: 2015203736)]

De belasting op de dividenden vermeld in artikel 224, wordt vermeerderd zoals bepaald in artikel 218, ingeval geen of ontoereikende voorafbetalingen als vermeld in dat artikel zijn gedaan.

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