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Art. 366, tweede en derde lid (alleen in franstalige tekst), is van toepassing vanaf 30.12.2016 (art. 83, W 18.12.2016 - B.S. 20.12.2016; Numac: 2016003460; ingetrokken door art. 12, W 25.12.2017 - B.S. 29.12.2017; Numac: 2017014380)

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Ci.RH.861/617.113 (AAFisc Nr. 23/2012) d.d. 26.06.2012","circulaire-nr-ci-rh-861-617-113-aafisc-nr-23-2012-d-d-26-06-2012",{"_7":343,"_11":344,"_15":345,"_37":240},"fd913744-6a61-41f1-b64f-3df7a9a976d0","Circulaire nr. Ci.RH.331/603.909 (AOIF Nr. 27/2010) van 31.03.2010","circulaire-nr-ci-rh-331-603-909-aoif-nr-27-2010-van-31-03-2010",{"_7":347,"_11":348,"_15":349,"_37":240},"92c28a44-082b-4a1a-b210-9f37252ca4f7","Circulaire nr. Ci.RH.884/458.433 dd. 25.08.1994","circulaire-nr-ci-rh-884-458-433-dd-25-08-1994",{"_7":351,"_11":352,"_15":353,"_37":240},"23264a1e-2a1e-4673-b217-a78e49b31643","Circulaire nr. Ci.R.9 Turkije/436.676 dd. 06.04.1993","circulaire-nr-ci-r-9-turkije-436-676-dd-06-04-1993",{"_7":355,"_11":356,"_15":357,"_37":240},"e01754c1-9cd7-488c-b545-cec1e6778610","Circulaire 2023/C/95 betreffende de beslechting van belastinggeschillen in de Europese Unie","circulaire-2023-c-95-betreffende-de-beslechting-van-belastinggeschillen-in-de-europese-unie",{"_7":359,"_11":360,"_15":361,"_37":240},"7b652224-aa20-4eb6-a934-a962663b204b","Circulaire AAFisc Nr. 33/2014 (nr. Ci.RH.231/633.892) d.d. 20.08.2014","circulaire-aafisc-nr-33-2014-nr-ci-rh-231-633-892-d-d-20-08-2014",{"_7":363,"_11":364,"_15":365,"_37":240},"23d72363-2400-4792-9eab-05e2a2ac0956","Circulaire nr. Ci.RH.233/623.711 (AAFisc Nr. 11/2013) dd. 04.03.2013","circulaire-nr-ci-rh-233-623-711-aafisc-nr-11-2013-dd-04-03-2013",{"_7":367,"_11":368,"_15":369,"_37":240},"0b8320c1-e21c-4be6-9698-9b6d4f564653","Circulaire nr. Ci.RH.861/617.113 (AAFisc Nr. 31/2012) d.d. 15.10.2012","circulaire-nr-ci-rh-861-617-113-aafisc-nr-31-2012-d-d-15-10-2012",{"_7":371,"_11":372,"_15":373,"_37":240},"bef247d9-3f08-4ad8-9bc6-90aa3ca5d093","Circulaire nr. CI.RH.863/530.827 dd. 18.09.2000","circulaire-nr-ci-rh-863-530-827-dd-18-09-2000",{"_7":375,"_11":376,"_15":377,"_37":240},"46867bfa-e323-4094-8919-07d2ad919156","Circulaire nr. Ci.RH.331/509.038 van 21.08.1998","circulaire-nr-ci-rh-331-509-038-van-21-08-1998",{"_7":379,"_11":380,"_15":381,"_37":240},"6b0bb2e0-7604-4cc4-8c20-0c385338828a","Circulaire nr. Ci.RH.233/485.651 van 17.10.1996","circulaire-nr-ci-rh-233-485-651-van-17-10-1996",{"_7":383,"_11":384,"_15":385,"_37":240},"1aa0c579-d017-4a1c-9fbc-bec5f0bf65b4","Circulaire nr. Ci.RH.861/590.361 (AOIF 6/2008) dd. 27.02.2008","circulaire-nr-ci-rh-861-590-361-aoif-6-2008-dd-27-02-2008",{"_7":387,"_11":388,"_15":389,"_37":240},"52f0ae29-99af-470e-8c52-3187b20018f8","Circulaire nr. Ci.RH.242/558.904 (AOIF 28/2004) van 05.07.2004","circulaire-nr-ci-rh-242-558-904-aoif-28-2004-van-05-07-2004",{"_7":391,"_11":392,"_15":393,"_37":240},"fe821be6-29e5-4146-a32a-86346dd41eb8","Circulaire nr. Ci.D.19/444.574 van 21.09.1992","circulaire-nr-ci-d-19-444-574-van-21-09-1992",{"_7":395,"_11":396,"_15":397,"_37":240},"1152a088-9be9-489d-8f8b-30eaf92d1800","Circulaire nr. Ci.RH.231/569.168 (AOIF 29/2005) van 08.07.2005","circulaire-nr-ci-rh-231-569-168-aoif-29-2005-van-08-07-2005",{"_7":399,"_11":400,"_15":401,"_37":240},"57b6ee87-4ad6-442c-86c3-cc3bc916331d","Circulaire nr. Ci.RH.332/557.605 (AOIF 26/2003) van 01.10.2003","circulaire-nr-ci-rh-332-557-605-aoif-26-2003-van-01-10-2003",{"_7":403,"_11":404,"_15":405,"_37":240},"e14241ac-3142-4fc8-a78e-9f0986879c85","Circulaire 2021/C/100 over de carry back in de Waalse landbouwsector","circulaire-2021-c-100-over-de-carry-back-in-de-waalse-landbouwsector",{"_7":407,"_11":408,"_15":409,"_37":240},"49f2beb4-b3ef-496e-9da6-2b84167a3e5c","Circulaire 2017/C/9 betreffende nieuwe bepalingen inzake ambtshalve ontheffing en bezwaarprocedure","circulaire-2017-c-9-betreffende-nieuwe-bepalingen-inzake-ambtshalve-ontheffing-en-bezwaarprocedure",{"_7":411,"_11":412,"_15":413,"_37":240},"f87fc2e8-125b-458c-952e-e34a208bccc2","Circulaire 2019/C/28 betreffende de verzaking aan de inning van de roerende voorheffing op dividenden verleend of toegekend aan pensioenfondsen","circulaire-2019-c-28-betreffende-de-verzaking-aan-de-inning-van-de-roerende-voorheffing-op-dividenden-verleend-of-toegekend-aan-pensioenfondsen",{"_7":415,"_11":416,"_15":417,"_37":240},"c823c32c-8b7d-448a-aeda-ae1446e30f5f","Circulaire 2018/C/2 betreffende de nalatigheidsinteresten en de moratoriuminteresten inzake inkomstenbelastingen – Wijzigingen aangebracht door de wet van 25 december 2017 tot hervorming van de vennootschapsbelasting","circulaire-2018-c-2-betreffende-de-nalatigheidsinteresten-en-de-moratoriuminteresten-inzake-inkomstenbelastingen-wijzigingen-aangebracht-door-de-wet-van-25-december-2017-tot-hervorming-van-de-vennootschapsbelasting",{"_7":419,"_11":420,"_15":421,"_37":240},"ef219844-d4a3-4039-87f1-2f65181e5bbb","Circulaire nr. AFZ/2007-0576 (AFZ 1/2008) d.d. 29.01.2008","circulaire-nr-afz-2007-0576-afz-1-2008-d-d-29-01-2008","commentsOn",[],"commentedOnBy",{"_7":91,"_11":92,"_15":16,"_37":70},"source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/e85df95e-ae6c-4b29-9ff4-fd146a025526","version",5,"versionCount",10,"rank",658,"allVersions",[438,449,458,467,475,484,488,497,506,515],{"_7":439,"_9":10,"_11":12,"_13":14,"_15":16,"_17":440,"_19":441,"_21":442,"_23":443,"_444":445,"_446":447,"_37":38,"_426":427,"_428":429,"_430":433,"_432":433,"_434":435,"_448":-7},"e85df95e-ae6c-4b29-9ff4-fd146a025526_10","","Art. 366, tweede lid en derde lid, treedt in werking voor alle of bepaalde categorieën van houders van een ondernemingsnummer, evenals voor natuurlijke personen, op een datum respectievelijk te bepalen door de Koning, en ten laatste op 01.01.2028 (art. 35 en 222, W 12.05.2024 - B.S. 30.05.2024; Numac: 2024003880)\n\n\nDe belastingschuldige, alsmede zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd of de medeschuldenaar zoals bedoeld in artikel 2 van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen, kan tegen het bedrag van de gevestigde aanslag, opcentiemen, verhogingen en boeten inbegrepen, schriftelijk bezwaar indienen bij de adviseur-generaal van de administratie belast met de vestiging van de inkomstenbelastingen in wiens ambtsgebied de aanslag, de verhoging en de boete zijn gevestigd.\n\nWanneer het bezwaarschrift is verzonden aan een andere ambtenaar van de administratie belast met de vestiging van de inkomstenbelastingen dan deze bedoeld in het eerste lid, aan een ambtenaar van de administratie belast met de inning en de invordering van de inkomstenbelastingen of aan de fiscale bemiddelingsdienst bedoeld in artikel 116 van de wet van 25 april 2007 houdende diverse bepalingen (IV), blijft het bewaarschrift geldig ingediend vanaf de datum van ontvangst door die ambtenaar of die dienst.\n\nDe in het tweede lid bedoelde ambtenaar of bedoelde dienst verzendt het bezwaarschrift onmiddellijk door aan de in het eerste lid bedoelde adviseur-generaal en stelt de bezwaarindiener hiervan in kennis.","

Art. 366, tweede lid en derde lid, treedt in werking voor alle of bepaalde categorieën van houders van een ondernemingsnummer, evenals voor natuurlijke personen, op een datum respectievelijk te bepalen door de Koning, en ten laatste op 01.01.2028 (art. 35 en 222, W 12.05.2024 - B.S. 30.05.2024; Numac: 2024003880)

\n
\n

De belastingschuldige, alsmede zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd of de medeschuldenaar zoals bedoeld in artikel 2 van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen, kan tegen het bedrag van de gevestigde aanslag, opcentiemen, verhogingen en boeten inbegrepen, schriftelijk bezwaar indienen bij de adviseur-generaal van de administratie belast met de vestiging van de inkomstenbelastingen in wiens ambtsgebied de aanslag, de verhoging en de boete zijn gevestigd.

Wanneer het bezwaarschrift is verzonden aan een andere ambtenaar van de administratie belast met de vestiging van de inkomstenbelastingen dan deze bedoeld in het eerste lid, aan een ambtenaar van de administratie belast met de inning en de invordering van de inkomstenbelastingen of aan de fiscale bemiddelingsdienst bedoeld in artikel 116 van de wet van 25 april 2007 houdende diverse bepalingen (IV), blijft het bewaarschrift geldig ingediend vanaf de datum van ontvangst door die ambtenaar of die dienst.

De in het tweede lid bedoelde ambtenaar of bedoelde dienst verzendt het bezwaarschrift onmiddellijk door aan de in het eerste lid bedoelde adviseur-generaal en stelt de bezwaarindiener hiervan in kennis.

",[25,26,27,28],"subjects",[],"referredBy",[],"validFrom",{"_7":450,"_9":10,"_11":12,"_13":14,"_15":16,"_17":451,"_19":452,"_21":453,"_23":454,"_444":455,"_446":456,"_37":38,"_426":427,"_428":429,"_430":457,"_432":433,"_434":435,"_448":-7},"e85df95e-ae6c-4b29-9ff4-fd146a025526_9","2025-01-01","Art. 366 treedt in werking op 01.01.2025 (art. 35 en 219, 1ste lid, W 26.01.2021 - B.S. 10.02.2021; Numac: 2021040269)\n\n[De wet van 26 januari 2021 betreffende de dematerialisatie van de relaties tussen de Federale Overheidsdienst Financiën, de burgers, rechtspersonen en bepaalde derden en tot wijziging van diverse fiscale wetboeken en wetten, laatstelijk gewijzigd bij de wet van 12 maart 2023, wordt opgeheven (art. 213, W 12.05.2024 - B.S. 30.05.2024; Numac: 2024003880)]\n\n\nDe belastingschuldige, alsmede zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd of de medeschuldenaar zoals bedoeld in artikel 2 van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen, kan tegen het bedrag van de gevestigde aanslag, opcentiemen, verhogingen en boeten inbegrepen, schriftelijk bezwaar indienen, door middel van het in artikel 304ter, tweede lid, bedoelde beveiligd elektronisch platform, bij de adviseur-generaal van de administratie belast met de vestiging van de inkomstenbelastingen in wiens ambtsgebied de aanslag, de verhoging en de boete zijn gevestigd.\n\nWanneer de belastingplichtige overeenkomstig artikel 304quater, § 2, eerste lid, is vrijgesteld van de verplichting om gebruik te maken van het in het eerste lid, bedoelde beveiligd elektronisch platform, en hij er niet voor gekozen heeft om te communiceren met de Federale Overheidsdienst Financiën langs elektronische weg, of wanneer hij zich overeenkomstig artikel 304quater, § 3, niet heeft kunnen identificeren bij dat beveiligd platform, wordt het in het eerste lid bedoelde bezwaarschrift overgemaakt onder gesloten omslag.\n\nWanneer het bezwaarschrift is gericht aan een andere ambtenaar van de administratie belast met de vestiging van de inkomstenbelastingen dan deze bedoeld in het eerste lid, aan een ambtenaar van de administratie belast met de inning en de invordering van de inkomstenbelastingen of aan de fiscale bemiddelingsdienst bedoeld in artikel 116 van de wet van 25 april 2007 houdende diverse bepalingen (IV), blijft het bewaarschrift geldig ingediend vanaf de datum van ontvangst door die ambtenaar of die dienst.\n\nDe in het tweede lid bedoelde ambtenaar of bedoelde dienst zendt het bezwaarschrift onmiddellijk door aan de in het eerste lid bedoelde adviseur-generaal en stelt de bezwaarindiener hiervan in kennis.","

Art. 366 treedt in werking op 01.01.2025 (art. 35 en 219, 1ste lid, W 26.01.2021 - B.S. 10.02.2021; Numac: 2021040269)

[De wet van 26 januari 2021 betreffende de dematerialisatie van de relaties tussen de Federale Overheidsdienst Financiën, de burgers, rechtspersonen en bepaalde derden en tot wijziging van diverse fiscale wetboeken en wetten, laatstelijk gewijzigd bij de wet van 12 maart 2023, wordt opgeheven (art. 213, W 12.05.2024 - B.S. 30.05.2024; Numac: 2024003880)]

\n
\n

De belastingschuldige, alsmede zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd of de medeschuldenaar zoals bedoeld in artikel 2 van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen, kan tegen het bedrag van de gevestigde aanslag, opcentiemen, verhogingen en boeten inbegrepen, schriftelijk bezwaar indienen, door middel van het in artikel 304ter, tweede lid, bedoelde beveiligd elektronisch platform, bij de adviseur-generaal van de administratie belast met de vestiging van de inkomstenbelastingen in wiens ambtsgebied de aanslag, de verhoging en de boete zijn gevestigd.

Wanneer de belastingplichtige overeenkomstig artikel 304quater, § 2, eerste lid, is vrijgesteld van de verplichting om gebruik te maken van het in het eerste lid, bedoelde beveiligd elektronisch platform, en hij er niet voor gekozen heeft om te communiceren met de Federale Overheidsdienst Financiën langs elektronische weg, of wanneer hij zich overeenkomstig artikel 304quater, § 3, niet heeft kunnen identificeren bij dat beveiligd platform, wordt het in het eerste lid bedoelde bezwaarschrift overgemaakt onder gesloten omslag.

Wanneer het bezwaarschrift is gericht aan een andere ambtenaar van de administratie belast met de vestiging van de inkomstenbelastingen dan deze bedoeld in het eerste lid, aan een ambtenaar van de administratie belast met de inning en de invordering van de inkomstenbelastingen of aan de fiscale bemiddelingsdienst bedoeld in artikel 116 van de wet van 25 april 2007 houdende diverse bepalingen (IV), blijft het bewaarschrift geldig ingediend vanaf de datum van ontvangst door die ambtenaar of die dienst.

De in het tweede lid bedoelde ambtenaar of bedoelde dienst zendt het bezwaarschrift onmiddellijk door aan de in het eerste lid bedoelde adviseur-generaal en stelt de bezwaarindiener hiervan in kennis.

",[25,26,27,28],[],[],9,{"_7":459,"_9":10,"_11":12,"_13":14,"_15":16,"_17":460,"_19":461,"_21":462,"_23":463,"_444":464,"_446":465,"_37":38,"_426":427,"_428":429,"_430":466,"_432":433,"_434":435,"_448":-7},"e85df95e-ae6c-4b29-9ff4-fd146a025526_8","2020-01-01","Art. 366, eerste lid, treedt in werking op 01.01.2020 (art. 37 en 139, 1ste lid, W 13.04.2019 - B.S. 30.04.2019; Numac: 2019041000)\n\n[De Koning kan voor iedere categorie van schuldvordering een vroegere datum van inwerkingtreding bepalen (art. 139, 2de lid, W 13.04.2019 - B.S. 30.04.2019; Numac: 2019041000)]\n\n\nDe belastingschuldige, alsmede zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd of de medeschuldenaar zoals bedoeld in artikel 2 van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen, kan tegen het bedrag van de gevestigde aanslag, opcentiemen, verhogingen en boeten inbegrepen, schriftelijk bezwaar indienen bij de adviseur-generaal van de administratie belast met de vestiging van de inkomstenbelastingen in wiens ambtsgebied de aanslag, de verhoging en de boete zijn gevestigd.\n\nWanneer het bezwaarschrift is gericht aan een andere ambtenaar van de administratie belast met de vestiging van de inkomstenbelastingen dan deze bedoeld in het eerste lid, aan een ambtenaar van de administratie belast met de inning en de invordering van de inkomstenbelastingen of aan de fiscale bemiddelingsdienst bedoeld in artikel 116 van de wet van 25 april 2007 houdende diverse bepalingen (IV), blijft het bewaarschrift geldig ingediend vanaf de datum van ontvangst door die ambtenaar of die dienst.\n\nDe in het tweede lid bedoelde ambtenaar of bedoelde dienst zendt het bezwaarschrift onmiddellijk door aan de in het eerste lid bedoelde adviseur-generaal en stelt de bezwaarindiener hiervan in kennis.","

Art. 366, eerste lid, treedt in werking op 01.01.2020 (art. 37 en 139, 1ste lid, W 13.04.2019 - B.S. 30.04.2019; Numac: 2019041000)

[De Koning kan voor iedere categorie van schuldvordering een vroegere datum van inwerkingtreding bepalen (art. 139, 2de lid, W 13.04.2019 - B.S. 30.04.2019; Numac: 2019041000)]

\n
\n

",[25,26,27,28],[],[],8,{"_7":468,"_9":10,"_11":12,"_13":14,"_15":16,"_17":440,"_19":469,"_21":470,"_23":471,"_444":472,"_446":473,"_37":38,"_426":427,"_428":429,"_430":474,"_432":433,"_434":435,"_448":-7},"e85df95e-ae6c-4b29-9ff4-fd146a025526_7","Art. 366, tweede en derde lid, treedt in werking op de eerste dag van de tweede maand na die waarin ze is bekendgemaakt in het Belgisch Staatsblad (01.09.2017) (art. 6 en 9, W 10.07.2017 - B.S. 20.07.2017, Numac: 2017030563)\n\n\nDe belastingschuldige, alsmede zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd, kan tegen het bedrag van de gevestigde aanslag, opcentiemen, verhogingen en boeten inbegrepen, schriftelijk bezwaar indienen bij de adviseur-generaal van de administratie belast met de vestiging van de inkomstenbelastingen in wiens ambtsgebied de aanslag, de verhoging en de boete zijn gevestigd.\n\nWanneer het bezwaarschrift is gericht aan een andere ambtenaar van de administratie belast met de vestiging van de inkomstenbelastingen dan deze bedoeld in het eerste lid, aan een ambtenaar van de administratie belast met de inning en de invordering van de inkomstenbelastingen of aan de fiscale bemiddelingsdienst bedoeld in artikel 116 van de wet van 25 april 2007 houdende diverse bepalingen (IV), blijft het bewaarschrift geldig ingediend vanaf de datum van ontvangst door die ambtenaar of die dienst.\n\nDe in het tweede lid bedoelde ambtenaar of bedoelde dienst zendt het bezwaarschrift onmiddellijk door aan de in het eerste lid bedoelde adviseur-generaal en stelt de bezwaarindiener hiervan in kennis.","

Art. 366, tweede en derde lid, treedt in werking op de eerste dag van de tweede maand na die waarin ze is bekendgemaakt in het Belgisch Staatsblad (01.09.2017) (art. 6 en 9, W 10.07.2017 - B.S. 20.07.2017, Numac: 2017030563)

\n
\n

De belastingschuldige, alsmede zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd, kan tegen het bedrag van de gevestigde aanslag, opcentiemen, verhogingen en boeten inbegrepen, schriftelijk bezwaar indienen bij de adviseur-generaal van de administratie belast met de vestiging van de inkomstenbelastingen in wiens ambtsgebied de aanslag, de verhoging en de boete zijn gevestigd.

",[25,26,27,28],[],[],7,{"_7":476,"_9":10,"_11":12,"_13":14,"_15":16,"_17":477,"_19":478,"_21":479,"_23":480,"_444":481,"_446":482,"_37":38,"_426":427,"_428":429,"_430":483,"_432":433,"_434":435,"_448":-7},"e85df95e-ae6c-4b29-9ff4-fd146a025526_6","2016-08-21","Art. 366, tweede en derde lid, is van toepassing vanaf 21.08.2016 (art. 2, W 03.08.2016 - B.S. 11.08.2016, Numac: 2016003277)\n\n\nDe belastingschuldige, alsmede zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd, kan tegen het bedrag van de gevestigde aanslag, opcentiemen, verhogingen en boeten inbegrepen, schriftelijk bezwaar indienen bij de adviseur-generaal van de administratie belast met de vestiging van de inkomstenbelastingen in wiens ambtsgebied de aanslag, de verhoging en de boete zijn gevestigd.\n\nWanneer het bezwaarschrift is gericht aan een andere ambtenaar van de administratie belast met de vestiging van de inkomstenbelastingen dan deze bedoeld in het eerste lid, of aan een ambtenaar van de administratie belast met de inning en de invordering van de inkomstenbelastingen, blijft het bewaarschrift geldig ingediend vanaf de datum van ontvangst door die ambtenaar.\n\nDe in het tweede lid bedoelde ambtenaar zendt het bezwaarschrift onmiddellijk door aan de in het eerste lid bedoelde adviseur-generaal en stelt de bezwaarindiener hiervan in kennis.","

Art. 366, tweede en derde lid, is van toepassing vanaf 21.08.2016 (art. 2, W 03.08.2016 - B.S. 11.08.2016, Numac: 2016003277)

\n
\n

Wanneer het bezwaarschrift is gericht aan een andere ambtenaar van de administratie belast met de vestiging van de inkomstenbelastingen dan deze bedoeld in het eerste lid, of aan een ambtenaar van de administratie belast met de inning en de invordering van de inkomstenbelastingen, blijft het bewaarschrift geldig ingediend vanaf de datum van ontvangst door die ambtenaar.

De in het tweede lid bedoelde ambtenaar zendt het bezwaarschrift onmiddellijk door aan de in het eerste lid bedoelde adviseur-generaal en stelt de bezwaarindiener hiervan in kennis.

",[25,26,27,28],[],[],6,{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":485,"_444":486,"_446":487,"_37":38,"_426":427,"_428":429,"_430":431,"_432":433,"_434":435,"_448":-7},[25,26,27,28],[],[],{"_7":489,"_9":10,"_11":12,"_13":14,"_15":16,"_17":490,"_19":491,"_21":492,"_23":493,"_444":494,"_446":495,"_37":38,"_426":427,"_428":429,"_430":496,"_432":433,"_434":435,"_448":-7},"e85df95e-ae6c-4b29-9ff4-fd146a025526_4","2016-05-16","Art. 366, eerste, tweede en derde lid, is van toepassing vanaf 16.05.2016 (art. 8, W 27.04.2016 - B.S. 06.05.2016; Numac: 2016003144)\n\n\nDe belastingschuldige, alsmede zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd, kan tegen het bedrag van de gevestigde aanslag, opcentiemen, verhogingen en boeten inbegrepen, schriftelijk bezwaar indienen bij de adviseur-generaal van de administratie belast met de vestiging van de inkomstenbelastingen in wiens ambtsgebied de aanslag, de verhoging en de boete zijn gevestigd.\n\nHet bezwaarschrift blijft evenwel geldig ingediend wanneer het gebracht wordt voor een andere adviseur-generaal van de administratie belast met de vestiging van de inkomstenbelastingen dan deze bedoeld in het eerste lid.\n\nWanneer het bezwaarschrift gericht wordt aan een andere adviseur-generaal van de administratie belast met de vestiging van de inkomstenbelastingen, zendt deze het van ambtswege door aan de territoriaal bevoegde adviseur-generaal en stelt de bezwaarindiener hiervan in kennis.","

Art. 366, eerste, tweede en derde lid, is van toepassing vanaf 16.05.2016 (art. 8, W 27.04.2016 - B.S. 06.05.2016; Numac: 2016003144)

\n
\n

Het bezwaarschrift blijft evenwel geldig ingediend wanneer het gebracht wordt voor een andere adviseur-generaal van de administratie belast met de vestiging van de inkomstenbelastingen dan deze bedoeld in het eerste lid.

Wanneer het bezwaarschrift gericht wordt aan een andere adviseur-generaal van de administratie belast met de vestiging van de inkomstenbelastingen, zendt deze het van ambtswege door aan de territoriaal bevoegde adviseur-generaal en stelt de bezwaarindiener hiervan in kennis.

",[25,26,27,28],[],[],4,{"_7":498,"_9":10,"_11":12,"_13":14,"_15":16,"_17":499,"_19":500,"_21":501,"_23":502,"_444":503,"_446":504,"_37":38,"_426":427,"_428":429,"_430":505,"_432":433,"_434":435,"_448":-7},"e85df95e-ae6c-4b29-9ff4-fd146a025526_3","2005-01-10","Art. 366 is van toepassing vanaf 10.01.2005 (art. 376, progW 27.12.2004 - B.S. 31.12.2004; Numac: 2004021170 - err. B.S. 18.01.2005)\n\n\nDe belastingschuldige, alsmede zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd, kan tegen het bedrag van de gevestigde aanslag, opcentiemen, verhogingen en boeten inbegrepen, schriftelijk bezwaar indienen bij de directeur der belastingen in wiens ambtsgebied de aanslag, de verhoging en de boete zijn gevestigd.\n\nHet bezwaarschrift blijft evenwel geldig ingediend wanneer het gebracht wordt voor een andere directeur van de belastingen dan deze bedoeld in het eerste lid.\n\nWanneer het bezwaarschrift gericht wordt aan een andere directeur van de belastingen, zendt deze het van ambtswege door aan de territoriaal bevoegde directeur en stelt de bezwaarindiener hiervan in kennis.","

Art. 366 is van toepassing vanaf 10.01.2005 (art. 376, progW 27.12.2004 - B.S. 31.12.2004; Numac: 2004021170 - err. B.S. 18.01.2005)

\n
\n

De belastingschuldige, alsmede zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd, kan tegen het bedrag van de gevestigde aanslag, opcentiemen, verhogingen en boeten inbegrepen, schriftelijk bezwaar indienen bij de directeur der belastingen in wiens ambtsgebied de aanslag, de verhoging en de boete zijn gevestigd.

Het bezwaarschrift blijft evenwel geldig ingediend wanneer het gebracht wordt voor een andere directeur van de belastingen dan deze bedoeld in het eerste lid.

Wanneer het bezwaarschrift gericht wordt aan een andere directeur van de belastingen, zendt deze het van ambtswege door aan de territoriaal bevoegde directeur en stelt de bezwaarindiener hiervan in kennis.

",[25,26,27,28],[],[],3,{"_7":507,"_9":10,"_11":12,"_13":14,"_15":16,"_17":508,"_19":509,"_21":510,"_23":511,"_444":512,"_446":513,"_37":38,"_426":427,"_428":429,"_430":514,"_432":433,"_434":435,"_448":-7},"e85df95e-ae6c-4b29-9ff4-fd146a025526_2","AJ 1999","Art. 366 is van toepassing vanaf het aanslagjaar 1999; art. 366 is daarentegen van toepassing vanaf 27.03.1999, in de mate dat hij een recht van bezwaar toekent aan de feitelijk gescheiden echtgenoot op wiens goederen de aanslag, gevestigd op naam van de andere echtgenoot, wordt ingevorderd (art. 24, W 15.03.1999 - B.S. 27.03.1999; Numac: 1999003180)\n\n\nDe belastingschuldige, alsmede zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd, kan tegen het bedrag van de gevestigde aanslag, opcentiemen, verhogingen en boeten inbegrepen, schriftelijk bezwaar indienen bij de directeur der belastingen in wiens ambtsgebied de aanslag, de verhoging en de boete zijn gevestigd.","

Art. 366 is van toepassing vanaf het aanslagjaar 1999; art. 366 is daarentegen van toepassing vanaf 27.03.1999, in de mate dat hij een recht van bezwaar toekent aan de feitelijk gescheiden echtgenoot op wiens goederen de aanslag, gevestigd op naam van de andere echtgenoot, wordt ingevorderd (art. 24, W 15.03.1999 - B.S. 27.03.1999; Numac: 1999003180)

\n
\n

De belastingschuldige, alsmede zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd, kan tegen het bedrag van de gevestigde aanslag, opcentiemen, verhogingen en boeten inbegrepen, schriftelijk bezwaar indienen bij de directeur der belastingen in wiens ambtsgebied de aanslag, de verhoging en de boete zijn gevestigd.

",[25,26,27,28],[],[],2,{"_7":516,"_9":10,"_11":12,"_13":14,"_15":16,"_17":517,"_19":518,"_21":519,"_23":520,"_444":521,"_446":522,"_37":38,"_426":427,"_428":429,"_430":523,"_432":433,"_434":435,"_448":-7},"e85df95e-ae6c-4b29-9ff4-fd146a025526_1","AJ 1992","Art. 366, is van toepassing met ingang van het aanslagjaar 1992 (art. 267, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\n\nDe belastingplichtige kan tegen het bedrag van de te zijnen name gevestigde aanslag, opcentiemen, verhogingen en boeten inbegrepen, schriftelijk bezwaar indienen bij de directeur der belastingen van de provincie of het gewest in wiens ambtsgebied de aanslag, de verhoging en de boete zijn gevestigd.","

Art. 366, is van toepassing met ingang van het aanslagjaar 1992 (art. 267, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

\n
\n

De belastingplichtige kan tegen het bedrag van de te zijnen name gevestigde aanslag, opcentiemen, verhogingen en boeten inbegrepen, schriftelijk bezwaar indienen bij de directeur der belastingen van de provincie of het gewest in wiens ambtsgebied de aanslag, de verhoging en de boete zijn gevestigd.

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