[{"_1":2,"_3705":-5,"_3706":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_91":92,"_116":117,"_125":126},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_28":29,"_30":31,"_77":78,"_79":80,"_36":37,"_81":82,"_83":84,"_85":86,"_87":88,"_89":90},"id","b9a5715d-3711-431f-98a1-1089dd26ac1e_2","docId","b9a5715d-3711-431f-98a1-1089dd26ac1e","title","Artikel 236bis, WIB 92","articleNumber","236bis","slug","artikel-236bis","scope","2016-07-01","contents","Art. 236bis wordt opgeheven met inwerkingtreding op 01.07.2016 (art. 8 en 11, W 03.08.2016 - B.S. 11.08.2016, Numac: 2016003273)\n\n(...)","htmlContents","

Art. 236bis wordt opgeheven met inwerkingtreding op 01.07.2016 (art. 8 en 11, W 03.08.2016 - B.S. 11.08.2016, Numac: 2016003273)

(...)

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Art. 236bis heeft uitwerking met ingang van 01.07.2016 (art. 13 en 16, W 09.02.2017 - B.S. 20.02.2017; Numac: 2017029171)

De artikelen 205/1 tot 205/4 zijn van toepassing op de in artikel 227, 2°, bedoelde belastingplichtigen voor de innovatie-inkomsten met betrekking tot intellectuele eigendomsrechten die worden aangewend in hun Belgische inrichtingen.

Voor de toepassing van artikel 205/2, worden de bruto innovatie-inkomsten verminderd met de kosten voor zelf uitgevoerde activiteiten voor onderzoek en ontwikkeling, aan derden verschuldigde vergoedingen, evenals met de afschrijvingen op de verworven intellectuele eigendomsrechten die ten laste van het belastbaar resultaat van de Belgische inrichtingen worden gelegd.

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Art. 236bis is van toepassing vanaf aanslagjaar 2008 op de octrooi-inkomsten bedoeld in artikel 205^2 van het WIB 92, die betrekking hebben op octrooien in de zin van artikel 205^2, § 2, van hetzelfde Wetboek, die niet door de vennootschap, een licentienemer of verbonden ondernemingen zijn gebruikt voor de verkoop van goederen of diensten aan onafhankelijke derden vóór 01.01.2007 (art. 91, progW 27.04.2007 - B.S. 08.05.2007; Numac: 2007201505 - err. B.S. 23.05.2007 - err. B.S. 08.10.2007)

De artikelen 205^1 tot 205^4 zijn van toepassing op de in artikel 227, 2°, bedoelde belastingplichtigen voor de octrooi-inkomsten met betrekking tot octrooien die worden aangewend in hun Belgische inrichtingen.

Voor de toepassing van artikel 205^3, worden de octrooi-inkomsten verminderd met de aan derden verschuldigde vergoedingen, evenals met de afschrijvingen op de verworven octrooien die ten laste van het belastbaar resultaat van de Belgische inrichtingen worden gelegd.

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