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Art. 378 is van toepassing met ingang 01.04.2001 (art. 2, W 10.12.2001 - B.S. 22.12.2001; Numac: 2001003620)

Het verzoekschrift houdende voorziening in cassatie mag door een advocaat worden ondertekend en neergelegd.

","keywords",[25,26,27,28],"vestiging van de aanslag","gerechtelijk beroep","gerechtelijke procedure","voorziening in cassatie","references",[],"referencedBy",[33,50,53,57,61,65,69,73,77,81,94],{"_7":34,"_11":35,"_15":36,"_37":38},"79bf9bce-411c-4ed9-8ac9-e84f1873593e","Commentaar van art. 377, WIB 92","artikel-377","collection",{"_39":40,"_41":42,"_15":47},"code","ComIB92","name",{"_43":44,"_45":46},"short","ComIB 92","long","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_45":48,"_43":49},"commentaar-wib-92","comib92",{"_7":51,"_11":52,"_15":16,"_37":38},"4f2c2f3f-ebf3-403f-809b-4eb9f8145152","Commentaar van art. 378, WIB 92",{"_7":54,"_11":55,"_15":56,"_37":38},"5278468d-9aa4-4acd-a442-9795b33e8121","Commentaar van art. 379, WIB 92","artikel-379",{"_7":58,"_11":59,"_15":60,"_37":38},"ba4c1ce4-d37b-4cde-a8dc-d2b770c55576","Commentaar van art. 380, WIB 92","artikel-380",{"_7":62,"_11":63,"_15":64,"_37":38},"3ec67a77-4eec-4f18-a7e4-f8ed1dd3724d","Commentaar van art. 384, WIB 92","artikel-384",{"_7":66,"_11":67,"_15":68,"_37":38},"c97fc68f-37fc-4937-bb57-4ae7a316112c","Commentaar van art. 385, WIB 92","artikel-385",{"_7":70,"_11":71,"_15":72,"_37":38},"12a752cf-c1ac-4f06-8213-0b88dad341ff","Commentaar van art. 388, WIB 92","artikel-388",{"_7":74,"_11":75,"_15":76,"_37":38},"63f50c37-be26-4916-972e-5f85da798ee3","Commentaar van art. 391, WIB 92","artikel-391",{"_7":78,"_11":79,"_15":80,"_37":38},"43a3b5f6-9ed2-4a5f-9d80-7086a4428b7d","Commentaar van art. 392, WIB 92","artikel-392",{"_7":82,"_11":83,"_15":84,"_37":85},"56b0dfa7-a646-4c4b-b6b3-958722c72740","Circulaire nr. AFZ/99-0792 dd. 11.10.1999","circulaire-nr-afz-99-0792-dd-11-10-1999",{"_39":86,"_41":87,"_15":89,"_92":93},"CIRC",{"_43":88,"_45":88},"Circulaires",{"_45":90,"_43":91},"circulaires","circ","shouldPaginate",true,{"_7":95,"_11":96,"_15":97,"_37":85},"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","commentsOn",[],"commentedOnBy",{"_7":51,"_11":52,"_15":16,"_37":38},{"_39":103,"_41":104,"_15":107},"WIB92",{"_43":105,"_45":106},"WIB 92","Wetboek van inkomstenbelastingen 1992",{"_45":108,"_43":109},"wetboek-inkomstenbelastingen-1992","wib92","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/fdfe2fab-5522-4051-b892-d411587d1015","version",3,"versionCount",4,"rank",677,"allVersions",[122,133,137,146],{"_7":123,"_9":10,"_11":12,"_13":14,"_15":16,"_17":124,"_19":125,"_21":126,"_23":127,"_128":129,"_130":131,"_37":102,"_110":111,"_112":113,"_114":117,"_116":117,"_118":119,"_132":-7},"fdfe2fab-5522-4051-b892-d411587d1015_4","2005-01-10","Art. 378 is van toepassing met ingang van 10.01.2005 (art. 380, progW 27.12.2004 - B.S. 31.12.2004; Numac: 2004021170 - err. B.S. 18.01.2005)\n\nHet verzoekschrift houdende voorziening in cassatie en het antwoord op de voorziening mag door een advocaat worden ondertekend en neergelegd.","

Art. 378 is van toepassing met ingang van 10.01.2005 (art. 380, progW 27.12.2004 - B.S. 31.12.2004; Numac: 2004021170 - err. B.S. 18.01.2005)

Het verzoekschrift houdende voorziening in cassatie en het antwoord op de voorziening mag door een advocaat worden ondertekend en neergelegd.

",[25,26,27,28],"subjects",[],"referredBy",[],"validFrom",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":134,"_128":135,"_130":136,"_37":102,"_110":111,"_112":113,"_114":115,"_116":117,"_118":119,"_132":-7},[25,26,27,28],[],[],{"_7":138,"_9":10,"_11":12,"_13":14,"_15":16,"_17":139,"_19":140,"_21":141,"_23":142,"_128":143,"_130":144,"_37":102,"_110":111,"_112":113,"_114":145,"_116":117,"_118":119,"_132":-7},"fdfe2fab-5522-4051-b892-d411587d1015_2","1999-03-01","Art. 378 is van toepassing vanaf 01.03.1999 (art. 34, W 15.03.1999 - B.S. 27.03.1999; Numac: 1999003180)\n\nDe voorziening in cassatie wordt ingesteld bij verzoekschrift, dat op straffe van nietigheid, een bondige uiteenzetting van de middelen en de aanduiding van de geschonden wetten bevat. Het verzoekschrift mag voor de eiser door een advocaat ondertekend en neergelegd worden.","

Art. 378 is van toepassing vanaf 01.03.1999 (art. 34, W 15.03.1999 - B.S. 27.03.1999; Numac: 1999003180)

De voorziening in cassatie wordt ingesteld bij verzoekschrift, dat op straffe van nietigheid, een bondige uiteenzetting van de middelen en de aanduiding van de geschonden wetten bevat. Het verzoekschrift mag voor de eiser door een advocaat ondertekend en neergelegd worden.

",[25,26,27,28],[],[],2,{"_7":147,"_9":10,"_11":12,"_13":14,"_15":16,"_17":148,"_19":149,"_21":150,"_23":151,"_128":152,"_130":153,"_37":102,"_110":111,"_112":113,"_114":154,"_116":117,"_118":119,"_132":-7},"fdfe2fab-5522-4051-b892-d411587d1015_1","AJ 1992","Art. 378 is van toepassing met ingang van het aanslagjaar 1992 (art. 279, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\nDe voorziening wordt ingesteld bij een in persoon of door een advocaat opgemaakt verzoekschrift dat ter griffie van het Hof van beroep wordt afgegeven en bij gerechtsdeurwaardersexploot wordt betekend aan de directeur der belastingen bedoeld in artikel 366.\n\nDe in artikel 377 bedoelde nieuwe bezwaren mogen worden geformuleerd of wel in de voorziening, of wel in een geschrift dat aan de griffie van het Hof van beroep wordt afgegeven en dit op straf van verval binnen de termijn gesteld in artikel 381.","

Art. 378 is van toepassing met ingang van het aanslagjaar 1992 (art. 279, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

De voorziening wordt ingesteld bij een in persoon of door een advocaat opgemaakt verzoekschrift dat ter griffie van het Hof van beroep wordt afgegeven en bij gerechtsdeurwaardersexploot wordt betekend aan de directeur der belastingen bedoeld in artikel 366.

De in artikel 377 bedoelde nieuwe bezwaren mogen worden geformuleerd of wel in de voorziening, of wel in een geschrift dat aan de griffie van het Hof van beroep wordt afgegeven en dit op straf van verval binnen de termijn gesteld in artikel 381.

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