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\nArt. 152 is van toepassing vanaf het aanslagjaar 1992 (art. 201, KB/WIB; KB 27.08.1993 - B.S. 13.09.1993; Numac: 1993082751)

Voor de inbeslagneming verzoekt de instrumenterende deurwaarder de belastingschuldige hem de kwitantie te vertonen van de op zijn aanslagen gestorte afkortingen en vermeldt dit verzoek in het proces-verbaal van beslag.

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Art. 152 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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