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Art. 397 is van toepassing met ingang van 16.07.1994 (art. 76, W 06.07.1994 - B.S. 16.07.1994; Numac: 1994003443)

De administratie of de instelling belast met het beheer van een goed van de Staat, van een Gemeenschap of van een Gewest is verantwoordelijk voor de betaling van de onroerende voorheffing die op dat goed betrekking heeft.

","keywords",[25,26],"inning van de belasting","invordering","references",[],"referencedBy",[31],{"_7":32,"_11":33,"_15":34,"_35":36},"eba0d83e-fcd8-40e8-a8ef-bc3d9146ac64","Commentaar van art. 251, WIB 92","artikel-251","collection",{"_37":38,"_39":40,"_15":45},"code","ComIB92","name",{"_41":42,"_43":44},"short","ComIB 92","long","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_43":46,"_41":47},"commentaar-wib-92","comib92","commentsOn",[],"commentedOnBy",{"_7":52,"_11":53,"_15":16,"_35":36},"04e29be8-77b1-4595-8ce9-230a544cfc51","Commentaar van art. 397, WIB 92",{"_37":55,"_39":56,"_15":59},"WIB92",{"_41":57,"_43":58},"WIB 92","Wetboek van inkomstenbelastingen 1992",{"_43":60,"_41":61},"wetboek-inkomstenbelastingen-1992","wib92","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/9674e7e6-555b-41db-8004-b3821ee70d44","version",2,"versionCount",3,"rank",698,"allVersions",[74,85,89],{"_7":75,"_9":10,"_11":12,"_13":14,"_15":16,"_17":76,"_19":77,"_21":78,"_23":79,"_80":81,"_82":83,"_35":54,"_62":63,"_64":65,"_66":69,"_68":69,"_70":71,"_84":-7},"9674e7e6-555b-41db-8004-b3821ee70d44_3","2020-01-01","Art. 397 wordt opgeheven vanaf 01.01.2020 (art. 52 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. 397 wordt opgeheven vanaf 01.01.2020 (art. 52 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)]

(...)

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Art. 397 is van toepassing met ingang van het aanslagjaar 1992 (art. 297bis, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

De administratie of de instelling belast met het beheer van een goed van de Staat is verantwoordelijk voor de betaling van de onroerende voorheffing die op dat goed betrekking heeft.

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