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Art. 317 is van toepassing met ingang van 16.07.1994 (art. 54, W 06.07.1994 - B.S. 16.07.1994; Numac: 1994003443)

De in de artikelen 315, eerste en tweede lid, 315bis, eerste tot derde lid en 316 bedoelde verificaties en vragen om inlichtingen mogen slaan op alle verrichtingen waaraan de belastingplichtige heeft deelgenomen en de aldus ingewonnen inlichtingen kunnen eveneens worden ingeroepen met het oog op het belasten van derden.

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Art. 317 is van toepassing vanaf 10.01.2014 (art. 25, W 21.12.2013 - B.S. 31.12.2013; Numac: 2013003445)

De in de artikelen 315, eerste en tweede lid, 315bis, eerste tot derde lid, 315ter en 316 bedoelde verificaties en vragen om inlichtingen mogen slaan op alle verrichtingen waaraan de belastingplichtige heeft deelgenomen en de aldus ingewonnen inlichtingen kunnen eveneens worden ingeroepen met het oog op het belasten van derden.

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Art. 317 is van toepassing met ingang van het aanslagjaar 1992 (art. 223, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

De in de artikelen 315, eerste en tweede lid en 316 bedoelde verificaties en vragen om inlichtingen mogen slaan op alle verrichtingen waaraan de belastingplichtige heeft deelgenomen en de aldus ingewonnen inlichtingen kunnen eveneens worden ingeroepen met het oog op het belasten van derden.

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