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\nArt. 171 is van toepassing vanaf het aanslagjaar 1992 (art. 223, KB/WIB; KB 27.08.1993 – B.S. 13.09.1993; Numac: 1993082751)

De deurwaarders van de directe belastingen zijn hun gehele tijd verschuldigd aan het kantoor waaraan zij verbonden zijn; zij mogen derhalve geen collega's bijstaan als getuige.

Niettegenstaande hun bijzondere opdracht blijven zij aan de administratieve tucht onderworpen.

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Art. 171 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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