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Art. 524 is van toepassing met ingang van het aanslagjaar 1997 (art. 6, W 27.10.1997 - B.S. 02.12.1997; Numac: 1997003632)

Artikel 67, § 2, zoals het bestond alvorens te zijn vervangen door artikel 3 van de wet van 27 oktober 1997, blijft van toepassing voor wat betreft het personeel dat voor wetenschappelijk onderzoek werd tewerkgesteld tijdens één van de belastbare tijdperken verbonden aan de aanslagjaren 1996 en vorige.

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Art. 524 is van toepassing vanaf 25.01.1999 (art. 54, W 22.12.1998 - B.S. 15.01.1999; Numac: 1998003665; ingetrokken door art. 45, § 2, W 04.05.1999 - B.S. 12.06.1999; Numac: 1999003331)

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