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Art. 273 is van toepassing vanaf het aanslagjaar 1992 (art. 183, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

De bedrijfsvoorheffing is verschuldigd door het betalen of toekennen van belastbare bezoldigingen.

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Art. 273 is van toepassing vanaf 06.04.1999 (art. 4, W 15.03.1999 - B.S. 27.03.1999; Numac: 1999003180)

De bedrijfsvoorheffing is opeisbaar uit hoofde van:

1° het betalen of toekennen van belastbare bezoldigingen;

2° de verwezenlijking van in artikel 272, tweede lid, vermelde meerwaarden.

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Art. 273 is van toepassing op de vanaf 01.01.1993 verwezenlijkte meerwaarden (art. 16, W 28.12.1992 - B.S. 31.12.1992; Numac: 1992003810 - err. B.S. 18.02.1993)

De bedrijfsvoorheffing is verschuldigd uit hoofde van:

1° het betalen of toekennen van belastbare bezoldigingen;

2° de verwezenlijking van in artikel 272, tweede lid, vermelde meerwaarden.

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