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Art. 379 is van toepassing met ingang van het aanslagjaar 1992 (art. 280, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

\n
\n

Het verzoekschrift en het origineel van de betekening moeten, op straffe van verval, binnen een termijn van veertig dagen, te rekenen van de kennisgeving van de beslissing aan belanghebbende, ter griffie van het Hof worden neergelegd.

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CI.RH.863/530.827 dd. 18.09.2000","circulaire-nr-ci-rh-863-530-827-dd-18-09-2000","commentsOn",[],"commentedOnBy",{"_7":74,"_11":75,"_15":16,"_36":53},"source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/88e164f2-1964-46ce-80fc-0f5568d93ef7","version",1,"versionCount",4,"rank",678,"allVersions",[156,167,176,185],{"_7":157,"_9":10,"_11":12,"_13":14,"_15":16,"_17":158,"_19":159,"_21":160,"_23":161,"_162":163,"_164":165,"_36":37,"_144":145,"_146":147,"_148":151,"_150":151,"_152":153,"_166":-7},"88e164f2-1964-46ce-80fc-0f5568d93ef7_4","2025-01-10","Art. 379 (vervangen) is van toepassing 10 dagen na publicatie van de wet in het Belgisch Staatsblad (10.01.2025) (art. 20, W 20.12.2024; B.S. 31.12.2024; Numac: 2024011891)\n\n\nInzake de geschillen betreffende de toepassing van een belastingwet, kunnen de verschijning in persoon in naam van de Staat alsook elke procedurehandeling worden gedaan door elke ambtenaar van een belastingadministratie.\n\nWanneer in toepassing van artikel 4bis van de voorafgaande titel van het Wetboek van strafvordering, de belastingadministratie tussenkomt in een strafzaak door middel van de burgerlijke vordering, kan de verschijning in persoon namens de Belgische Staat alsook elke procedurehandeling worden gedaan door elke ambtenaar van een belastingadministratie.","

Art. 379 (vervangen) is van toepassing 10 dagen na publicatie van de wet in het Belgisch Staatsblad (10.01.2025) (art. 20, W 20.12.2024; B.S. 31.12.2024; Numac: 2024011891)

\n
\n

Inzake de geschillen betreffende de toepassing van een belastingwet, kunnen de verschijning in persoon in naam van de Staat alsook elke procedurehandeling worden gedaan door elke ambtenaar van een belastingadministratie.

Wanneer in toepassing van artikel 4bis van de voorafgaande titel van het Wetboek van strafvordering, de belastingadministratie tussenkomt in een strafzaak door middel van de burgerlijke vordering, kan de verschijning in persoon namens de Belgische Staat alsook elke procedurehandeling worden gedaan door elke ambtenaar van een belastingadministratie.

",[25,26,27],"subjects",[],"referredBy",[],"validFrom",{"_7":168,"_9":10,"_11":12,"_13":14,"_15":16,"_17":169,"_19":170,"_21":171,"_23":172,"_162":173,"_164":174,"_36":37,"_144":145,"_146":147,"_148":175,"_150":151,"_152":153,"_166":-7},"88e164f2-1964-46ce-80fc-0f5568d93ef7_3","2001-04-01","Art. 379 is van toepassing met ingang van 01.04.2001 (art. 3, W 10.12.2001 - B.S. 22.12.2001; Numac: 2001003620)\n\n\nInzake de geschillen betreffende de toepassing van een belastingwet, kan de verschijning in persoon in naam van de Staat worden gedaan door elke ambtenaar van een belastingadministratie.","

Art. 379 is van toepassing met ingang van 01.04.2001 (art. 3, W 10.12.2001 - B.S. 22.12.2001; Numac: 2001003620)

\n
\n

Inzake de geschillen betreffende de toepassing van een belastingwet, kan de verschijning in persoon in naam van de Staat worden gedaan door elke ambtenaar van een belastingadministratie.

",[25,26,27],[],[],3,{"_7":177,"_9":10,"_11":12,"_13":14,"_15":16,"_17":178,"_19":179,"_21":180,"_23":181,"_162":182,"_164":183,"_36":37,"_144":145,"_146":147,"_148":184,"_150":151,"_152":153,"_166":-7},"88e164f2-1964-46ce-80fc-0f5568d93ef7_2","1999-03-01","Art. 379 is opgeheven met ingang van 01.03.1999 (art. 34, W 15.03.1999 - B.S. 27.03.1999; Numac: 1999003180)\n\n\n(...)","

Art. 379 is opgeheven met ingang van 01.03.1999 (art. 34, W 15.03.1999 - B.S. 27.03.1999; Numac: 1999003180)

\n
\n

(...)

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