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Art. 91 is van toepassing met ingang van het aanslagjaar 1992 (art. 67bis, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

Grond waarop gebouwen zijn opgetrokken waarvan de verkoopwaarde lager is dan 30 % van de verkoopprijs van het geheel, wordt voor de toepassing van artikel 90, 8°, met ongebouwde onroerende goederen gelijkgesteld.

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Art. 91 is van toepassing op de meerwaarden gerealiseerd hetzij op beursgenoteerde aandelen, opties, warrants of andere financiële instrumenten verworven vanaf 01.01.2016 onder bezwarende titel, of, in geval van ongedekte verkoop, verkocht vanaf 01.01.2016 (art. 49 en 85, W 26.12.2015 - B.S. 30.12.2015; Numac: 2015206007 - err. B.S. 25.01.2016)

In afwijking van artikel 90, eerste lid, 10°, is artikel 90, eerste lid, 8°, van toepassing op de meerwaarden verwezenlijkt op gronden waarop gebouwen zijn opgetrokken waarvan de verkoopwaarde lager is dan 30 % van de verkoopprijs van het geheel.

",[25,26,27],"subjects",[],"referredBy",[],"validFrom",{"_7":103,"_9":10,"_11":12,"_13":14,"_15":16,"_17":104,"_19":105,"_21":106,"_23":107,"_97":108,"_99":109,"_34":35,"_79":80,"_81":82,"_83":110,"_85":86,"_87":88,"_101":-7},"0839bf75-3140-4115-b921-007c6d7c354c_2","1997-01-01","Art. 91 is van toepassing met ingang van 01.01.1997 (art. 14, KB 20.12.1996 - B.S. 31.12.1996; Numac: 1996003699)\n\nIn afwijking van artikel 90, 10°, is artikel 90, 8°, van toepassing op de meerwaarden verwezenlijkt op gronden waarop gebouwen zijn opgetrokken waarvan de verkoopwaarde lager is dan 30 % van de verkoopprijs van het geheel.","

Art. 91 is van toepassing met ingang van 01.01.1997 (art. 14, KB 20.12.1996 - B.S. 31.12.1996; Numac: 1996003699)

In afwijking van artikel 90, 10°, is artikel 90, 8°, van toepassing op de meerwaarden verwezenlijkt op gronden waarop gebouwen zijn opgetrokken waarvan de verkoopwaarde lager is dan 30 % van de verkoopprijs van het geheel.

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