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\nArt. 160 is van toepassing vanaf 03.10.2005 (art. 1, KB 17.09.2005 – B.S. 23.09.2005; Numac: 2005003689)

(...)

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Art. 160 wordt opgeheven vanaf 01.01.2020 (art. 35 en 44, KB 09.12.2019 - B.S. 16.12.2019 - Numac: 2019042701)

(...)

",[25,26,27,28],"subjects",[],"referredBy",[],"validFrom",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":75,"_69":76,"_71":77,"_32":33,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_73":-7},[25,26,27,28],[],[],{"_7":79,"_9":10,"_11":12,"_13":14,"_15":16,"_17":80,"_19":81,"_21":82,"_23":83,"_69":84,"_71":85,"_32":33,"_51":52,"_53":54,"_55":86,"_57":58,"_59":60,"_73":-7},"7781317c-1bfa-4085-8b0e-e7555685034f_1","AJ 1992","Art. 160 is van toepassing vanaf het aanslagjaar 1992 (art. 210, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)\n\nTot uitvoerend beslag op onroerend goed kan slechts worden overgegaan nadat de ontvanger, die in het bezit is van de kohieren of met de invordering van belastingen voor rekening van ambtgenoten belast is, door tussenkomst van de directeur van de directe belastingen daarvoor machtiging van de Minister van Financiën heeft verkregen.\n\nDe ontvanger voegt bij het verzoek om machtiging:\n\n1° een getuigschrift, uitgereikt door de hypotheekbewaarder, van de inschrijvingen die de te onteigenen goederen bezwaren;\n\n2° een staat vermeldende:\n\na) de naam van de achterstallige belastingschuldige;\n\nb) de aard en het bedrag van de in te vorderen belastingen;\n\nc) de begrote verkoopwaarde van gezegde goederen;\n\nd) het kadastrale inkomen daarvan;\n\ne) de benaderende waarde van de roerende voorwerpen die tot voorrecht van de openbare Schatkist dienen en waarop beslag gelegd is of kan gelegd worden.\n\nIn spoedeisende gevallen mag de ontvanger evenwel het dwangbevel vóór uitvoerend beslag op onroerend goed doen betekenen en overschrijven zonder in het bezit te zijn van de machtiging vermeld in het eerste lid. In dat geval behelst het dwangbevel een bondige vermelding van de dringende redenen en wordt de vereiste machtiging ten spoedigste door de ontvanger gevraagd.","

\nArt. 160 is van toepassing vanaf het aanslagjaar 1992 (art. 210, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

Tot uitvoerend beslag op onroerend goed kan slechts worden overgegaan nadat de ontvanger, die in het bezit is van de kohieren of met de invordering van belastingen voor rekening van ambtgenoten belast is, door tussenkomst van de directeur van de directe belastingen daarvoor machtiging van de Minister van Financiën heeft verkregen.

De ontvanger voegt bij het verzoek om machtiging:

1° een getuigschrift, uitgereikt door de hypotheekbewaarder, van de inschrijvingen die de te onteigenen goederen bezwaren;

2° een staat vermeldende:

a) de naam van de achterstallige belastingschuldige;

b) de aard en het bedrag van de in te vorderen belastingen;

c) de begrote verkoopwaarde van gezegde goederen;

d) het kadastrale inkomen daarvan;

e) de benaderende waarde van de roerende voorwerpen die tot voorrecht van de openbare Schatkist dienen en waarop beslag gelegd is of kan gelegd worden.

In spoedeisende gevallen mag de ontvanger evenwel het dwangbevel vóór uitvoerend beslag op onroerend goed doen betekenen en overschrijven zonder in het bezit te zijn van de machtiging vermeld in het eerste lid. In dat geval behelst het dwangbevel een bondige vermelding van de dringende redenen en wordt de vereiste machtiging ten spoedigste door de ontvanger gevraagd.

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