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\nArt. 170 is van toepassing vanaf het aanslagjaar 1992 (art. 222, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

In geen geval en onder geen enkel voorwendsel, mogen de deurwaarders van de directe belastingen, op straffe van ontzetting, enigerlei som van belastingschuldigen aannemen, noch als loon, noch ter betaling van belastingen.

Belastingschuldigen die aan hen geld toevertrouwen, stellen zich eraan bloot tweemaal te moeten betalen.

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Art. 170 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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