[{"_1":2,"_3732":-5,"_3733":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_118":119,"_144":145,"_154":155},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_28":29,"_51":52,"_101":102,"_103":104,"_34":35,"_108":109,"_110":111,"_112":113,"_114":115,"_116":117},"id","dadf0018-adf5-4372-91fe-e6f310487bc4_1","docId","dadf0018-adf5-4372-91fe-e6f310487bc4","title","Artikel 283, WIB 92","articleNumber","283","slug","artikel-283","scope","AJ 1992","contents","Art. 283 is van toepassing vanaf het aanslagjaar 1992 (art. 192, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\nBij belastingplichtigen die overeenkomstig artikel 246 aan de belasting van niet inwoners zijn onderworpen, wordt geen roerende voorheffing verrekend uit hoofde van de in artikel 202, 1° en 2°, vermelde dividenden.","htmlContents","

\nArt. 283 is van toepassing vanaf het aanslagjaar 1992 (art. 192, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

Bij belastingplichtigen die overeenkomstig artikel 246 aan de belasting van niet inwoners zijn onderworpen, wordt geen roerende voorheffing verrekend uit hoofde van de in artikel 202, 1° en 2°, vermelde dividenden.

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Art. 283 is van toepassing op inkomsten van financiële instrumenten die het voorwerp zijn van zakelijke-zekerheidsovereenkomsten en leningen met betrekking tot financiële instrumenten die zijn afgesloten vanaf 01.02.2005 (art. 61, W 15.12.2004 - B.S. 01.02.2005; Numac: 2005003036)

Behalve indien de lening wordt gesloten door tussenkomst van een erkend gecentraliseerd systeem voor het lenen en ontlenen van financiële instrumenten bedoeld in artikel 261, derde lid, wordt geen enkele roerende voorheffing verrekend uit hoofde van inkomsten uit aandelen van Belgische vennootschappen waarvan de verkrijger de eigendom heeft verkregen naar aanleiding van een lening met betrekking tot financiële instrumenten wanneer de leninggever van deze financiële instrumenten een inwoner is van een Staat waarmee België een overeenkomst tot het vermijden van dubbele belasting heeft gesloten en deze financiële instrumenten niet heeft gebruikt voor het uitoefenen van een beroepswerkzaamheid in België.

In afwijking van het vorige lid en onverminderd de in de artikelen 281 en 282 bedoelde bepalingen, wordt in hoofde van de leningnemer, wanneer deze aantoont dat de leninggever van de aandelen zonder lening zou kunnen hebben genieten van een verzaking aan de inning van de roerende voorheffing of van een vermindering van de roerende voorheffing als bedoeld in een overeenkomst die België ter voorkoming van dubbele belasting heeft gesloten met betrekking tot dividenden toegekend of betaalbaar gesteld voor die aandelen, de roerende voorheffing verrekend ten belope van het verschil tussen de werkelijk op de dividenden ingehouden roerende voorheffing en het bedrag van de roerende voorheffing dat definitief zou verschuldigd zijn geweest door de leninggever indien deze laatste zelf de dividenden had ontvangen.

",[25,26,27],"subjects",[],"referredBy",[],"validFrom",{"_7":132,"_9":10,"_11":12,"_13":14,"_15":16,"_17":133,"_19":134,"_21":135,"_23":136,"_126":137,"_128":138,"_34":35,"_108":109,"_110":111,"_112":139,"_114":115,"_116":117,"_130":-7},"dadf0018-adf5-4372-91fe-e6f310487bc4_2","AJ 1996","Art. 283 wordt opgeheven vanaf het aanslagjaar 1996 (art. 10, W 30.01.1996 - B.S. 30.03.1996; Numac: 1996003142)\n\n(...)","

\nArt. 283 wordt opgeheven vanaf het aanslagjaar 1996 (art. 10, W 30.01.1996 - B.S. 30.03.1996; Numac: 1996003142)

(...)

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