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Art. 303 is van toepassing met ingang van het aanslagjaar 1992 (art. 210, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

Bij het vaststellen van de belastbare inkomsten en behoudens het bepaalde in artikel 505, wordt slechts rekening gehouden met bedragen in frank, ongeacht eventuele pariteitswijzigingen.

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Art. 303 is van toepassing vanaf het aanslagjaar 2002 (art. 4, KB 20.07.2000 - B.S. 30.08.2000; Numac: 2000003467 - err. B.S. 08.03.2001)

Bij het vaststellen van de belastbare inkomsten en behoudens het bepaalde in artikel 505, wordt slechts rekening gehouden met bedragen in euro, ongeacht eventuele pariteitswijzigingen.

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