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\nArt. 146 is van toepassing vanaf het aanslagjaar 1992 (art. 195, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

De invordering van de directe belastingen, zomede van de voorheffingen die niet binnen de wettelijke termijnen voldaan zijn, mag overeenkomstig het bepaalde in de artikelen 147 tot 175 vervolgd worden.

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Art. 146 wordt opgeheven vanaf 01.01.2020 (art. 35 en 44, KB 09.12.2019 - B.S. 16.12.2019 - Numac: 2019042701)

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