[{"_1":2,"_3855":-5,"_3856":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_245":246,"_280":281,"_290":291},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_31":32,"_33":34,"_231":232,"_233":234,"_39":40,"_235":236,"_237":238,"_239":240,"_241":242,"_243":244},"id","a96265ce-44e5-4f66-8765-6248e5ee7bdd_1","docId","a96265ce-44e5-4f66-8765-6248e5ee7bdd","title","Artikel 340, WIB 92","articleNumber","340","slug","artikel-340","scope","AJ 1992","contents","Art. 340 is van toepassing met ingang van het aanslagjaar 1992 (art. 246, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\n\nTer bepaling van het bestaan en van het bedrag van de belastingschuld kan de administratie alle door het gemeen recht toegelaten bewijsmiddelen aanvoeren, met uitzondering van de eed.","htmlContents","

Art. 340 is van toepassing met ingang van het aanslagjaar 1992 (art. 246, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

\n
\n

Ter bepaling van het bestaan en van het bedrag van de belastingschuld kan de administratie alle door het gemeen recht toegelaten bewijsmiddelen aanvoeren, met uitzondering van de eed.

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AFZ/ 2012-0279 - Ci.RH.81/616.207 - EE/L 214 (AFZ nr. 3/2012 - AAF nr. 17/2012 - AAPD nr. 4/2012) dd 04.05.2012","circulaire-nr-afz-2012-0279-ci-rh-81-616-207-ee-l-214-afz-nr-3-2012-aaf-nr-17-2012-aapd-nr-4-2012-dd-04-05-2012",{"_7":228,"_11":229,"_15":230,"_39":188},"4dad7f33-1e00-420c-a13e-60fb28939535","Circulaire nr. Ci.D.19/453.895 dd. 06.12.1993","circulaire-nr-ci-d-19-453-895-dd-06-12-1993","commentsOn",[],"commentedOnBy",{"_7":89,"_11":90,"_15":16,"_39":64},"source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/a96265ce-44e5-4f66-8765-6248e5ee7bdd","version",1,"versionCount",4,"rank",624,"allVersions",[247,258,267,276],{"_7":248,"_9":10,"_11":12,"_13":14,"_15":16,"_17":249,"_19":250,"_21":251,"_23":252,"_253":254,"_255":256,"_39":40,"_235":236,"_237":238,"_239":242,"_241":242,"_243":244,"_257":-7},"a96265ce-44e5-4f66-8765-6248e5ee7bdd_4","2022-04-04","Art. 340, derde lid, is van toepassing 10 dagen na publicatie van de wet in het Belgisch Staatsblad (04.04.2022) (art. 12, W 17.03.2022 - B.S. 25.03.2022; Numac: 2022020530)\n\n\nTer bepaling van het bestaan en van het bedrag van de belastingschuld alsook ter vaststelling van een overtreding van de bepalingen van dit Wetboek of van de ter uitvoering ervan genomen besluiten, kan de administratie alle door het gemeen recht toegelaten bewijsmiddelen aanvoeren, met inbegrip van de processen-verbaal opgesteld door de ambtenaren van de Federale Overheidsdienst Financiën, maar met uitzondering van de eed.\n\nDe processen-verbaal hebben bewijskracht tot bewijs van het tegendeel.\n\nOnverminderd de toepassing van artikel 327, § 1, tweede lid, kunnen de bewijselementen die door de fiscale ambtenaren van de Federale Overheidsdienst Financiën zoals bedoeld in artikel 338quater, § 1, worden verzameld tijdens hun medewerking aan een gemengd multidisciplinair onderzoeksteam zoals bedoeld in artikel 338quater, § 2, worden gebruikt ter bepaling van het bestaan en van het bedrag van de belastingschuld alsook ter vaststelling van een overtreding van de bepalingen van dit Wetboek of van de ter uitvoering ervan genomen besluiten.","

Art. 340, derde lid, is van toepassing 10 dagen na publicatie van de wet in het Belgisch Staatsblad (04.04.2022) (art. 12, W 17.03.2022 - B.S. 25.03.2022; Numac: 2022020530)

\n
\n

Ter bepaling van het bestaan en van het bedrag van de belastingschuld alsook ter vaststelling van een overtreding van de bepalingen van dit Wetboek of van de ter uitvoering ervan genomen besluiten, kan de administratie alle door het gemeen recht toegelaten bewijsmiddelen aanvoeren, met inbegrip van de processen-verbaal opgesteld door de ambtenaren van de Federale Overheidsdienst Financiën, maar met uitzondering van de eed.

De processen-verbaal hebben bewijskracht tot bewijs van het tegendeel.

Onverminderd de toepassing van artikel 327, § 1, tweede lid, kunnen de bewijselementen die door de fiscale ambtenaren van de Federale Overheidsdienst Financiën zoals bedoeld in artikel 338quater, § 1, worden verzameld tijdens hun medewerking aan een gemengd multidisciplinair onderzoeksteam zoals bedoeld in artikel 338quater, § 2, worden gebruikt ter bepaling van het bestaan en van het bedrag van de belastingschuld alsook ter vaststelling van een overtreding van de bepalingen van dit Wetboek of van de ter uitvoering ervan genomen besluiten.

",[25,26,27,28,29,30],"subjects",[],"referredBy",[],"validFrom",{"_7":259,"_9":10,"_11":12,"_13":14,"_15":16,"_17":260,"_19":261,"_21":262,"_23":263,"_253":264,"_255":265,"_39":40,"_235":236,"_237":238,"_239":266,"_241":242,"_243":244,"_257":-7},"a96265ce-44e5-4f66-8765-6248e5ee7bdd_3","2012-01-09","Art. 340 is van toepassing vanaf 09.01.2012 (art. 19, W 28.12.2011 - B.S. 30.12.2011; Numac: 2011021115)\n\n\nTer bepaling van het bestaan en van het bedrag van de belastingschuld alsook ter vaststelling van een overtreding van de bepalingen van dit Wetboek of van de ter uitvoering ervan genomen besluiten, kan de administratie alle door het gemeen recht toegelaten bewijsmiddelen aanvoeren, met inbegrip van de processen-verbaal opgesteld door de ambtenaren van de Federale Overheidsdienst Financiën, maar met uitzondering van de eed.\n\nDe processen-verbaal hebben bewijskracht tot bewijs van het tegendeel.","

Art. 340 is van toepassing vanaf 09.01.2012 (art. 19, W 28.12.2011 - B.S. 30.12.2011; Numac: 2011021115)

\n
\n

De processen-verbaal hebben bewijskracht tot bewijs van het tegendeel.

",[25,26,27,28,29,30],[],[],3,{"_7":268,"_9":10,"_11":12,"_13":14,"_15":16,"_17":269,"_19":270,"_21":271,"_23":272,"_253":273,"_255":274,"_39":40,"_235":236,"_237":238,"_239":275,"_241":242,"_243":244,"_257":-7},"a96265ce-44e5-4f66-8765-6248e5ee7bdd_2","2010-01-09","Art. 340 is van toepassing vanaf 09.01.2010 (art. 135, progW 23.12.2009 - B.S. 30.12.2009; Numac: 2009021133)\n\n\nTer bepaling van het bestaan en van het bedrag van de belastingschuld kan de administratie alle door het gemeen recht toegelaten bewijsmiddelen aanvoeren, met inbegrip van de processen-verbaal opgesteld door de ambtenaren van de Federale Overheidsdienst Financiën, maar met uitzondering van de eed.\n\nDe processen-verbaal hebben bewijskracht tot bewijs van het tegendeel.","

Art. 340 is van toepassing vanaf 09.01.2010 (art. 135, progW 23.12.2009 - B.S. 30.12.2009; Numac: 2009021133)

\n
\n

Ter bepaling van het bestaan en van het bedrag van de belastingschuld kan de administratie alle door het gemeen recht toegelaten bewijsmiddelen aanvoeren, met inbegrip van de processen-verbaal opgesteld door de ambtenaren van de Federale Overheidsdienst Financiën, maar met uitzondering van de eed.

De processen-verbaal hebben bewijskracht tot bewijs van het tegendeel.

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