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Art. 238 is van toepassing met ingang van het aanslagjaar 1992 (art. 147, § 3, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

Voor de toepassing van artikel 53, 2°, of artikel 198, 1°, wordt de belasting van niet inwoners naar het geval gelijkgesteld met de personenbelasting of met de vennootschapsbelasting.

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Art. 238, enig lid, is van toepassing vanaf 01.07.2012 (art. 92 en 93, progW 22.06.2012 - B.S. 28.06.2012; Numac: 2012021092)

Voor de toepassing van artikel 53, 2°, of artikel 198, § 1, 1°, wordt de belasting van niet-inwoners naar het geval gelijkgesteld met de personenbelasting of met de vennootschapsbelasting.

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Art. 238, enig lid, is van toepassing vanaf het aanslagjaar 1996 (art. 36 en 80, § 15, W 22.12.1998 - B.S. 15.01.1999; Numac: 1998003665)

Voor de toepassing van artikel 53, 2°, of artikel 198, eerste lid, 1°, wordt de belasting van niet-inwoners naar het geval gelijkgesteld met de personenbelasting of met de vennootschapsbelasting.

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