[{"_1":2,"_3788":-5,"_3789":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_168":169,"_203":204,"_213":214},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_27":28,"_29":30,"_154":155,"_156":157,"_35":36,"_158":159,"_160":161,"_162":163,"_164":165,"_166":167},"id","ca62b0c9-5ba5-4256-8c39-0c32d322926a_2","docId","ca62b0c9-5ba5-4256-8c39-0c32d322926a","title","Artikel 296, WIB 92","articleNumber","296","slug","artikel-296","scope","AJ 1997","contents","Art. 296 is van toepassing met ingang van het aanslagjaar 1997 (art. 20, W 20.12.1995 - B.S. 23.12.1995; Numac: 1995021463)\n\nMet de belasting, eventueel verminderd met de onroerende voorheffing, de roerende voorheffing, het forfaitair gedeelte van buitenlandse belasting en het belastingkrediet, wordt het bedrag van de geheven bedrijfsvoorheffing verrekend.","htmlContents","

Art. 296 is van toepassing met ingang van het aanslagjaar 1997 (art. 20, W 20.12.1995 - B.S. 23.12.1995; Numac: 1995021463)

Met de belasting, eventueel verminderd met de onroerende voorheffing, de roerende voorheffing, het forfaitair gedeelte van buitenlandse belasting en het belastingkrediet, wordt het bedrag van de geheven bedrijfsvoorheffing verrekend.

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Ci.RH.244/599.047 (AOIF Nr. 41/2009) d.d. 18.08.2009","circulaire-nr-ci-rh-244-599-047-aoif-nr-41-2009-d-d-18-08-2009","commentsOn",[],"commentedOnBy",{"_7":57,"_11":58,"_15":59,"_35":60},"source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/ca62b0c9-5ba5-4256-8c39-0c32d322926a","version",2,"versionCount",4,"rank",520,"allVersions",[170,181,190,194],{"_7":171,"_9":10,"_11":12,"_13":14,"_15":16,"_17":172,"_19":173,"_21":174,"_23":175,"_176":177,"_178":179,"_35":36,"_158":159,"_160":161,"_162":165,"_164":165,"_166":167,"_180":-7},"ca62b0c9-5ba5-4256-8c39-0c32d322926a_4","AJ 2015","Art. 296, eerste lid, is van toepassing vanaf aanslagjaar 2015 (art. 89 en 90, 2de lid, W 08.05.2014 - B.S. 28.05.2014; Numac: 2014003239 - err. B.S. 27.01.2015)\n\nMet de belasting, eventueel verminderd met (...) de roerende voorheffing, het forfaitair gedeelte van buitenlandse belasting en de belastingkredieten, wordt het bedrag van de geheven bedrijfsvoorheffing verrekend.\n\nDe geheven bedrijfsvoorheffing is:\n\n- de overeenkomstig artikel 272 ingehouden bedrijfsvoorheffing;\n\n- de niet ingehouden bedrijfsvoorheffing die werkelijk in de Schatkist wordt gestort.","

Art. 296, eerste lid, is van toepassing vanaf aanslagjaar 2015 (art. 89 en 90, 2de lid, W 08.05.2014 - B.S. 28.05.2014; Numac: 2014003239 - err. B.S. 27.01.2015)

Met de belasting, eventueel verminderd met (...) de roerende voorheffing, het forfaitair gedeelte van buitenlandse belasting en de belastingkredieten, wordt het bedrag van de geheven bedrijfsvoorheffing verrekend.

De geheven bedrijfsvoorheffing is:

- de overeenkomstig artikel 272 ingehouden bedrijfsvoorheffing;

- de niet ingehouden bedrijfsvoorheffing die werkelijk in de Schatkist wordt gestort.

",[25,26],"subjects",[],"referredBy",[],"validFrom",{"_7":182,"_9":10,"_11":12,"_13":14,"_15":16,"_17":183,"_19":184,"_21":185,"_23":186,"_176":187,"_178":188,"_35":36,"_158":159,"_160":161,"_162":189,"_164":165,"_166":167,"_180":-7},"ca62b0c9-5ba5-4256-8c39-0c32d322926a_3","2003-01-10","Art. 296 is van toepassing met ingang van 10.01.2003 (art. 400, progW 24.12.2002 - B.S. 31.12.2002; Numac: 2002021488)\n\nMet de belasting, eventueel verminderd met de onroerende voorheffing, de roerende voorheffing, het forfaitair gedeelte van buitenlandse belasting en het belastingkrediet, wordt het bedrag van de geheven bedrijfsvoorheffing verrekend.\n\nDe geheven bedrijfsvoorheffing is:\n\n- de overeenkomstig artikel 272 ingehouden bedrijfsvoorheffing;\n\n- de niet ingehouden bedrijfsvoorheffing die werkelijk in de Schatkist wordt gestort.","

Art. 296 is van toepassing met ingang van 10.01.2003 (art. 400, progW 24.12.2002 - B.S. 31.12.2002; Numac: 2002021488)

De geheven bedrijfsvoorheffing is:

- de overeenkomstig artikel 272 ingehouden bedrijfsvoorheffing;

- de niet ingehouden bedrijfsvoorheffing die werkelijk in de Schatkist wordt gestort.

",[25,26],[],[],3,{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":191,"_176":192,"_178":193,"_35":36,"_158":159,"_160":161,"_162":163,"_164":165,"_166":167,"_180":-7},[25,26],[],[],{"_7":195,"_9":10,"_11":12,"_13":14,"_15":16,"_17":196,"_19":197,"_21":198,"_23":199,"_176":200,"_178":201,"_35":36,"_158":159,"_160":161,"_162":202,"_164":165,"_166":167,"_180":-7},"ca62b0c9-5ba5-4256-8c39-0c32d322926a_1","AJ 1992","Art. 296 is van toepassing met ingang van het aanslagjaar 1992 (art. 203, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\nMet de belasting, eventueel verminderd met de onroerende voorheffing, de roerende voorheffing en het forfaitair gedeelte van buitenlandse belasting, wordt het bedrag van de geheven bedrijfsvoorheffing verrekend.","

Art. 296 is van toepassing met ingang van het aanslagjaar 1992 (art. 203, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

Met de belasting, eventueel verminderd met de onroerende voorheffing, de roerende voorheffing en het forfaitair gedeelte van buitenlandse belasting, wordt het bedrag van de geheven bedrijfsvoorheffing verrekend.

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