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\nArt. 187 is opgeheven vanaf 28.12.2006 (art. 20, KB 11.12.2006 - B.S. 18.12.2006; Numac: 2006003580)

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\nArt. 187 is van toepassing vanaf het aanslagjaar 1992 (art. 151, KB/WIB; KB 27.08.1993 - B.S. 13.09.1993; Numac: 1993082751)

§ 1. De commissie wordt voorgezeten door de inspecteur belast met het toezicht op de taxatiewerkzaamheden betreffende de belastingplichtige of door een ambtenaar van dezelfde graad die door de gewestelijk directeur van de directe belastingen, in wiens ambtsgebied de zetel van de commissie gevestigd is, aangewezen is om in de vervanging van de inspecteur te voorzien.

§ 2. De andere commissieleden worden benoemd, ontslagen en, in geval van zware tekortkomingen in de uitoefening van hun mandaat, bij met redenen omklede beslissing ontzet door de in § 1 vermelde directeur.

Van die beslissing wordt kennis gegeven aan het betrokken lid zomede aan de overheid of aan de organisatie die het betrokken lid heeft voorgedragen.

§ 3. Onder voorbehoud van de bepalingen van § 4 hierna, worden de stemgerechtigde commissieleden benoemd voor een termijn van 6 kalenderjaren.

Het mandaat van de uittredende leden kan worden hernieuwd.

§ 4. Het stemgerechtigde commissielid dat wordt ontslagen of ontzet vóór het verstrijken van de duur van zijn mandaat, wordt vervangen door een nieuw lid gekozen uit de kandidaten van dezelfde categorie die bij de laatste hernieuwing van de commissie zijn voorgedragen; dat lid voltooit het mandaat van zijn voorganger.

§ 5. Wanneer de voordracht van de kandidaten voor de functie van stemgerechtigd commissielid door de daartoe bevoegde overheid of organisatie niet geschiedt binnen een maand na de aanvraag die de administratie te dien einde bij aangetekende brief heeft gedaan, kan de commissie niettemin geldig vergaderen en besluiten, ongeacht het aantal en de hoedanigheid van de in functie zijnde leden.

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