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Art. 465 is van toepassing met ingang van het aanslagjaar 1992 (art. 352, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

In afwijking van artikel 464, mogen de agglomeraties en de gemeenten een aanvullende belasting vestigen op de personenbelasting.

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Art. 465 is van toepassing op de inkomsten die worden toegekend of betaalbaar gesteld vanaf 01.01.2013 (art. 91 en 96, 2de lid, progW 27.12.2012 - B.S. 31.12.2012; Numac: 2012021152)

In afwijking van artikel 464, mogen de agglomeraties en de gemeenten een aanvullende belasting vestigen op de personenbelasting (...).

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Art. 465 is van toepassing op de inkomsten toegekend of betaalbaar gesteld vanaf 01.01.2012 (art. 35 en 38, W 28.12.2011 - B.S. 30.12.2011; Numac: 2011021115)

In afwijking van artikel 464, mogen de agglomeraties en de gemeenten een aanvullende belasting vestigen op de personenbelasting met uitzondering van de heffing bedoeld in artikel 174/1.

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