[{"_1":2,"_3710":-5,"_3711":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_82":83,"_117":118,"_124":125},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_27":28,"_29":30,"_61":62,"_63":-7,"_35":64,"_72":73,"_74":75,"_76":77,"_78":79,"_80":81},"id","48ddecd8-e43a-4734-94e1-47669086d225_2","docId","48ddecd8-e43a-4734-94e1-47669086d225","title","Artikel 394bis, WIB 92","articleNumber","394bis","slug","artikel-394bis","scope","1999-04-06","contents","Art. 394bis is opgeheven met ingang van 06.04.1999 (art. 35, W 15.03.1999 - B.S. 27.03.1999; Numac: 1999003180)\n\n(...)","htmlContents","

Art. 394bis is opgeheven met ingang van 06.04.1999 (art. 35, W 15.03.1999 - B.S. 27.03.1999; Numac: 1999003180)

(...)

","keywords",[25,26],"inning van de belasting","invordering","references",[],"referencedBy",[31,49,53,57],{"_7":32,"_11":33,"_15":34,"_35":36},"56b0dfa7-a646-4c4b-b6b3-958722c72740","Circulaire nr. AFZ/99-0792 dd. 11.10.1999","circulaire-nr-afz-99-0792-dd-11-10-1999","collection",{"_37":38,"_39":40,"_15":44,"_47":48},"code","CIRC","name",{"_41":42,"_43":42},"short","Circulaires","long",{"_43":45,"_41":46},"circulaires","circ","shouldPaginate",true,{"_7":50,"_11":51,"_15":52,"_35":36},"d200f1f9-8ed6-43e2-9e26-ca5ec88593ca","Circulaire nr. Ci.D.19/444.905 dd. 08.08.1994 - 23e aflevering","circulaire-nr-ci-d-19-444-905-dd-08-08-1994-23e-aflevering",{"_7":54,"_11":55,"_15":56,"_35":36},"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":58,"_11":59,"_15":60,"_35":36},"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","commentsOn",[],"commentedOnBy",{"_37":65,"_39":66,"_15":69},"WIB92",{"_41":67,"_43":68},"WIB 92","Wetboek van inkomstenbelastingen 1992",{"_43":70,"_41":71},"wetboek-inkomstenbelastingen-1992","wib92","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/48ddecd8-e43a-4734-94e1-47669086d225","version",2,"versionCount",4,"rank",695,"allVersions",[84,95,104,108],{"_7":85,"_9":10,"_11":12,"_13":14,"_15":16,"_17":86,"_19":87,"_21":88,"_23":89,"_90":91,"_92":93,"_35":64,"_72":73,"_74":75,"_76":79,"_78":79,"_80":81,"_94":-7},"48ddecd8-e43a-4734-94e1-47669086d225_4","2020-01-01","Art. 394bis wordt opgeheven vanaf 01.01.2020 (art. 49 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[Overgangsbepaling: Deze wet is niet van toepassing:\n\n1° op het administratieve dwangbevel inzake belasting over de toegevoegde waarde dat ter kennis werd gebracht of werd betekend voor de datum van haar inwerkingtreding;\n\n2° op het administratieve dwangbevel inzake diverse rechten en taksen dat betekend werd voor de datum van haar inwerkingtreding;\n\n3° op het administratieve dwangbevel inzake rolrechten dat betekend werd voor de datum van haar inwerkingtreding;\n\n4° op het administratieve dwangbevel inzake niet-fiscale schuldvorderingen dat ter kennis werd gebracht of werd betekend voor de datum van haar inwerkingtreding;\n\n5° op fiscale en niet-fiscale schuldvorderingen opgenomen in een kohier, een bijzonder kohier of een innings- en invorderingsregister, uitvoerbaar verklaard voor de datum van haar inwerkingtreding;\n\n6° op fiscale en niet-fiscale schuldvorderingen, andere dan deze waarvan de inning en de invordering verzekerd zijn in toepassing van de wet van 21 februari 2003 tot oprichting van een Dienst voor alimentatievorderingen bij de FOD Financiën, die het voorwerp hebben uitgemaakt van een in kracht van gewijsde getreden rechterlijke beslissing houdende veroordeling tot hun betaling, voor de datum van haar inwerkingtreding (art. 138, W 13.04.2019 - B.S. 30.04.2019; Numac: 2019041000)]\n\n(...)","

Art. 394bis wordt opgeheven vanaf 01.01.2020 (art. 49 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)]

[Overgangsbepaling: Deze wet is niet van toepassing:

1° op het administratieve dwangbevel inzake belasting over de toegevoegde waarde dat ter kennis werd gebracht of werd betekend voor de datum van haar inwerkingtreding;

2° op het administratieve dwangbevel inzake diverse rechten en taksen dat betekend werd voor de datum van haar inwerkingtreding;

3° op het administratieve dwangbevel inzake rolrechten dat betekend werd voor de datum van haar inwerkingtreding;

4° op het administratieve dwangbevel inzake niet-fiscale schuldvorderingen dat ter kennis werd gebracht of werd betekend voor de datum van haar inwerkingtreding;

5° op fiscale en niet-fiscale schuldvorderingen opgenomen in een kohier, een bijzonder kohier of een innings- en invorderingsregister, uitvoerbaar verklaard voor de datum van haar inwerkingtreding;

6° op fiscale en niet-fiscale schuldvorderingen, andere dan deze waarvan de inning en de invordering verzekerd zijn in toepassing van de wet van 21 februari 2003 tot oprichting van een Dienst voor alimentatievorderingen bij de FOD Financiën, die het voorwerp hebben uitgemaakt van een in kracht van gewijsde getreden rechterlijke beslissing houdende veroordeling tot hun betaling, voor de datum van haar inwerkingtreding (art. 138, W 13.04.2019 - B.S. 30.04.2019; Numac: 2019041000)]

(...)

",[25,26],"subjects",[],"referredBy",[],"validFrom",{"_7":96,"_9":10,"_11":12,"_13":14,"_15":16,"_17":97,"_19":98,"_21":99,"_23":100,"_90":101,"_92":102,"_35":64,"_72":73,"_74":75,"_76":103,"_78":79,"_80":81,"_94":-7},"48ddecd8-e43a-4734-94e1-47669086d225_3","2005-02-01","Art. 394bis is van toepassing op zakelijke-zekerheidsovereenkomsten en op leningen betreffende financiële instrumenten afgesloten vanaf 01.02.2005 (art. 65, W 15.12.2004 - B.S. 01.02.2005; Numac: 2005003036)\n\nArtikel 2, § 2, eerste lid, is niet van toepassing op de bepalingen die betrekking hebben op de invordering van de belasting.","

Art. 394bis is van toepassing op zakelijke-zekerheidsovereenkomsten en op leningen betreffende financiële instrumenten afgesloten vanaf 01.02.2005 (art. 65, W 15.12.2004 - B.S. 01.02.2005; Numac: 2005003036)

Artikel 2, § 2, eerste lid, is niet van toepassing op de bepalingen die betrekking hebben op de invordering van de belasting.

",[25,26],[],[],3,{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":105,"_90":106,"_92":107,"_35":64,"_72":73,"_74":75,"_76":77,"_78":79,"_80":81,"_94":-7},[25,26],[],[],{"_7":109,"_9":10,"_11":12,"_13":14,"_15":16,"_17":110,"_19":111,"_21":112,"_23":113,"_90":114,"_92":115,"_35":64,"_72":73,"_74":75,"_76":116,"_78":79,"_80":81,"_94":-7},"48ddecd8-e43a-4734-94e1-47669086d225_1","1992-08-10","Art. 394bis is van toepassing met ingang van 10.08.1992 (art. 37, W 28.07.1992 - B.S. 31.07.1992; Numac: 1992003462)\n\nDe directeur der belastingen of de door hem gedelegeerde ambtenaar kan ten aanzien van de echtgenoot die feitelijk gescheiden leeft, op gemotiveerd verzoek van deze laatste, de invordering van de belasting betreffende de inkomsten van de andere echtgenoot beperken tot wat deze verschuldigd zou zijn geweest indien hij als zijn rechten van bezwaar en van ontheffing van ambtswege, vermeld in de artikelen 366 en 376, uitgeoefend zou hebben.\n\nHet verzoek moet op straffe van verval schriftelijk worden ingediend bij de directeur der belastingen van de provincie of het gewest in wiens ambtsgebied de aanslag is gevestigd, binnen zes maanden na het verzenden van de aanmaning tot betalen door de ontvanger.\n\nIn afwachting van de beslissing kan de directeur der belastingen ten aanzien van de verzoeker de invordering doen uitstellen in de mate en onder de voorwaarden door hem te bepalen.","

Art. 394bis is van toepassing met ingang van 10.08.1992 (art. 37, W 28.07.1992 - B.S. 31.07.1992; Numac: 1992003462)

De directeur der belastingen of de door hem gedelegeerde ambtenaar kan ten aanzien van de echtgenoot die feitelijk gescheiden leeft, op gemotiveerd verzoek van deze laatste, de invordering van de belasting betreffende de inkomsten van de andere echtgenoot beperken tot wat deze verschuldigd zou zijn geweest indien hij als zijn rechten van bezwaar en van ontheffing van ambtswege, vermeld in de artikelen 366 en 376, uitgeoefend zou hebben.

Het verzoek moet op straffe van verval schriftelijk worden ingediend bij de directeur der belastingen van de provincie of het gewest in wiens ambtsgebied de aanslag is gevestigd, binnen zes maanden na het verzenden van de aanmaning tot betalen door de ontvanger.

In afwachting van de beslissing kan de directeur der belastingen ten aanzien van de verzoeker de invordering doen uitstellen in de mate en onder de voorwaarden door hem te bepalen.

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