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\nArt. 381 is van toepassing met ingang van het aanslagjaar 1992 (art. 282, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

\n
\n

De eiser die gebruik wil maken van nieuwe stukken, is gehouden deze neer te leggen ter griffie van het Hof, binnen zestig dagen na neerlegging van de uitgifte en van de stukken, bedoeld in artikel 380, door de directeur der belastingen.

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\nArt. 381 (hersteld) is van toepassing 10 dagen na publicatie van de wet in het Belgisch Staatsblad (10.12.2022) (art. 90, W 20.11.2022 - B.S. 30.11.2022; Numac: 2022034191; erratum B.S. 05.12.2022)

\n
\n

In geval van niet-naleving door de belastingplichtige of door een derde van de verplichtingen opgenomen in respectievelijk Titel VII, Hoofdstuk III, Afdeling I of Afdeling II, kan de fiscale administratie van de in het tweede lid bevoegde rechter eisen dat de betrokken belastingplichtige of de derde veroordeeld wordt tot betaling van een dwangsom in overeenstemming met de artikelen 1385bis tot 1385nonies van het Gerechtelijk Wetboek.

De vordering wordt aanhangig gemaakt bij de rechter die bevoegd is om te oordelen over de toepassing van de belastingwet zoals bedoeld in artikel 569, eerste lid, 32°, van het Gerechtelijk Wetboek en deze vordering wordt ingesteld en behandeld zoals in kort geding.

De dwangsom kan gevorderd worden wanneer de onderzoekingen uitgevoerd worden op vraag van een Staat waarmee België een overeenkomst tot voorkoming van dubbele belasting heeft gesloten, of waarmee België een akkoord heeft gesloten inzake de uitwisseling van inlichtingen met betrekking tot belastingaangelegenheden, of die samen met België deelneemt aan een ander bilateraal of multilateraal gesloten juridisch instrument, op voorwaarde dat deze overeenkomst, dit akkoord of dit juridisch instrument de uitwisseling van inlichtingen met betrekking tot belastingaangelegenheden tussen de akkoord sluitende Staten mogelijk maakt.

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\nArt. 381 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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