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Artikel 53undecies

(Actuele tekst, met ingang van 20.08.2018) [historiek]

\n\n

Wanneer de belastingplichtige failliet wordt verklaard, wordt de curator in het kader van de vereffening in de plaats gesteld van de belastingplichtige ten aanzien van alle rechten die zijn verleend en alle verplichtingen die zijn opgelegd aan de laatstgenoemde door het Wetboek en de ter uitvoering ervan genomen besluiten.

\n\n

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