Beroepsverkoper - aankoop/verkoopbelofte is geen wederverkoop
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De belastingplichtige heeft op 30 augustus 2006 een beroepsverklaring ondertekend ter verkrijging van het verlaagde registratierecht voor professionele verkopers overeenkomstig artikel 62 W.Reg. (VI). (thans artikel 2.9.4.2.4, §4 VCF).
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