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Art. 289quinquies is van toepassing met ingang van het aanslagjaar 2007 (art. 125, W 23.12.2005 - B.S. 30.12.2005; Numac: 2005021175 - err. B.S. 31.01.2006 - err. B.S. 30.09.2008)

[elke wijziging die vanaf 18.11.2005 aan de afsluitingsdatum van de jaarrekening wordt aangebracht, is zonder uitwerking]

\n
\n

Het in artikel 289quater, eerste lid, vermelde deel is gelijk aan het in artikel 69, § 1, eerste lid, 2°, voorziene percentage.

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Art. 289quinquies is van toepassing op vanaf 01.01.2025 verkregen of tot stand gebrachte vaste activa (art. 15 en 21, 2de lid, W 12.05.2024 - B.S. 29.05.2024; Numac: 2024004641)

\n
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Het in artikel 289quater, eerste lid, vermelde deel is gelijk aan het in artikel 69, eerste lid, 3°, voorziene percentage.

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