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Art. 284/1 is van toepassing op de inkomsten toegekend of betaalbaar gesteld vanaf 01.01.2012 (art. 31 en 38, W 28.12.2011 - B.S. 30.12.2011; Numac: 2011021115)

Wanneer de inhouding aan de bron van de heffing bedoeld in artikel 174/1 het verschuldigde bedrag van de heffing overschrijdt, wordt het teveel ingehouden bedrag verrekend met de personenbelasting en, in voorkomend geval, terugbetaald aan de belastingplichtige.

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Art. 284/1 is opgeheven voor de inkomsten die worden toegekend of betaalbaar gesteld vanaf 01.01.2013 (art. 86 en 96, 2de lid, W 27.12.2012 - B.S. 31.12.2012; Numac: 2012021152)

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