[{"_1":2,"_3819":-5,"_3820":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_180":181,"_241":242,"_252":253},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_27":28,"_29":30,"_166":167,"_168":169,"_35":36,"_170":171,"_172":173,"_174":175,"_176":177,"_178":179},"id","27a84464-9dde-4fa9-b7d3-155be67d98c8_6","docId","27a84464-9dde-4fa9-b7d3-155be67d98c8","title","Artikel 401, WIB 92","articleNumber","401","slug","artikel-401","scope","2012-09-01","contents","Art. 401 is opgeheven vanaf 01.09.2012 (art. 18 en 21, W 07.11.2011 - B.S. 10.11.2011; Numac: 2011003370; inwerkingtreding: art. 2, 1°, KB 03.08.2012 - B.S. 10.08.2012)\n\n(...)","htmlContents","

Art. 401 is opgeheven vanaf 01.09.2012 (art. 18 en 21, W 07.11.2011 - B.S. 10.11.2011; Numac: 2011003370; inwerkingtreding: art. 2, 1°, KB 03.08.2012 - B.S. 10.08.2012)

(...)

","keywords",[25,26],"inning van de belasting","invordering","references",[],"referencedBy",[31,48,52,56,60,64,76,80,92,96,99,103,107,110,123,134,138,142,146,150,154,158,162],{"_7":32,"_11":33,"_15":34,"_35":36},"b6694809-b673-4751-886f-249eade87e84","Artikel 101, WIB 92","artikel-101","collection",{"_37":38,"_39":40,"_15":45},"code","WIB92","name",{"_41":42,"_43":44},"short","WIB 92","long","Wetboek van inkomstenbelastingen 1992",{"_43":46,"_41":47},"wetboek-inkomstenbelastingen-1992","wib92",{"_7":49,"_11":50,"_15":51,"_35":36},"058e4f67-9159-406d-ae95-f4fa9b78a444","Artikel 115, WIB 92","artikel-115",{"_7":53,"_11":54,"_15":55,"_35":36},"a8da8636-ae29-45f7-9265-752ed380d181","Artikel 145^25, WIB 92","artikel-145-25",{"_7":57,"_11":58,"_15":59,"_35":36},"16f28233-c882-4623-9df0-8657dc296c2d","Artikel 145^30, WIB 92","artikel-145-30",{"_7":61,"_11":62,"_15":63,"_35":36},"2c487610-ce4f-442b-8d47-66535b147a86","Artikel 400, WIB 92","artikel-400",{"_7":65,"_11":66,"_15":67,"_35":68},"39871a0a-c9b3-422d-bfd4-179a1f8ac70b","Artikel 49^1, KB/WIB 92 - opgeheven","artikel-49-1",{"_37":69,"_39":70,"_15":73},"KB/WIB92",{"_41":71,"_43":72},"KB/WIB 92","Koninklijk Besluit tot uitvoering van het WIB 92",{"_43":74,"_41":75},"koninklijk-besluit-wib-92","kbwib92",{"_7":77,"_11":78,"_15":79,"_35":68},"61b97161-80d9-4181-ab07-9e317d2c6480","Artikel 63^15, KB/WIB 92","artikel-63-15",{"_7":81,"_11":82,"_15":83,"_35":84},"4f14fb93-544b-4f73-96e3-ee8a38524aeb","Commentaar van art. 104, WIB 92","artikel-104",{"_37":85,"_39":86,"_15":89},"ComIB92",{"_41":87,"_43":88},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_43":90,"_41":91},"commentaar-wib-92","comib92",{"_7":93,"_11":94,"_15":95,"_35":84},"dd307710-a045-45c6-87b9-42b109757235","Commentaar van art. 145^24, WIB 92 (bijwerking)","artikel-145-24",{"_7":97,"_11":98,"_15":55,"_35":84},"8f21ead1-d474-407e-b57d-52040732fbb0","Commentaar van art. 145^25, WIB 92 (bijwerking)",{"_7":100,"_11":101,"_15":102,"_35":84},"eb186cd3-f7b0-44f7-960b-07365a1e3ada","Commentaar van art. 145^31, WIB 92 (bijwerking)","artikel-145-31",{"_7":104,"_11":105,"_15":106,"_35":84},"f17e0ad2-00ef-4ac9-b940-b7c6ed791064","Commentaar van art. 145^47, WIB 92 (bijwerking)","artikel-145-47",{"_7":108,"_11":109,"_15":16,"_35":84},"a84de1b2-f7d8-41c0-8061-1e5d523971b1","Commentaar van art. 401, WIB 92",{"_7":111,"_11":112,"_15":113,"_35":114},"3550d4f2-d0c2-4fbc-a5ea-e6f6c4d67448","Parlementaire vraag nr. 429 van mevrouw Pieters van 30.06.2004","parlementaire-vraag-nr-429-van-mevrouw-pieters-van-30-06-2004",{"_37":115,"_39":116,"_15":118,"_121":122},"PARL",{"_41":117,"_43":117},"Parlementaire vragen",{"_43":119,"_41":120},"parlementaire-vragen","pv","shouldPaginate",true,{"_7":124,"_11":125,"_15":126,"_35":127},"124bc7c4-2e45-4272-b9d7-2526c648c081","Aanschrijving nr. 9 dd. 31.07.1992","aanschrijving-nr-9-dd-31-07-1992",{"_37":128,"_39":129,"_15":131,"_121":122},"CIRC",{"_41":130,"_43":130},"Circulaires",{"_43":132,"_41":133},"circulaires","circ",{"_7":135,"_11":136,"_15":137,"_35":127},"69c11ff5-da97-4fe2-989d-ee23fa7b35e8","Circulaire nr. Ci.RH.82/625.425 (AAFisc Nr. 23/2013) d.d. 18.06.2013","circulaire-nr-ci-rh-82-625-425-aafisc-nr-23-2013-d-d-18-06-2013",{"_7":139,"_11":140,"_15":141,"_35":127},"ff1fd4cc-9e93-4120-9a34-5ca408c64364","Circulaire nr. AFZ/2007-0423-1 (AFZ 8/2007) dd. 26.06.2007","circulaire-nr-afz-2007-0423-1-afz-8-2007-dd-26-06-2007",{"_7":143,"_11":144,"_15":145,"_35":127},"f04b61b7-1611-4edc-b22f-327a70aad7a1","Circulaire nr. AFZ/2003-0515 (AFZ 1/2004) dd. 08.01.2004","circulaire-nr-afz-2003-0515-afz-1-2004-dd-08-01-2004",{"_7":147,"_11":148,"_15":149,"_35":127},"5f1d33db-9e11-46dc-b093-d8a835f48414","Circulaire nr. Ci.RH.331/554.678 (AOIF 2/2003) dd. 20.02.2003","circulaire-nr-ci-rh-331-554-678-aoif-2-2003-dd-20-02-2003",{"_7":151,"_11":152,"_15":153,"_35":127},"a9f6a11c-fbae-4852-ac39-789ddb129b7f","Circulaire nr. AFZ/99-0126 dd. 20.05.1999","circulaire-nr-afz-99-0126-dd-20-05-1999",{"_7":155,"_11":156,"_15":157,"_35":127},"b41106b2-f0c5-481c-8ea0-a70faa0c3ef9","Aanschrijving nr. 16 dd. 19.10.1992","aanschrijving-nr-16-dd-19-10-1992",{"_7":159,"_11":160,"_15":161,"_35":127},"3bb48452-8c72-4510-8c09-782ad528f615","Circulaire nr. AFZ 3/2007 (AFZ/2006-0362 - AFZ/2006-0718) dd. 15.02.2007","circulaire-nr-afz-3-2007-afz-2006-0362-afz-2006-0718-dd-15-02-2007",{"_7":163,"_11":164,"_15":165,"_35":127},"0c474d36-199b-4917-8b75-536e5b79c29b","Circulaire nr. Ci.RH.331/563.457 (AOIF 17/2005) van 14.04.2005","circulaire-nr-ci-rh-331-563-457-aoif-17-2005-van-14-04-2005","commentsOn",[],"commentedOnBy",{"_7":108,"_11":109,"_15":16,"_35":84},"source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/27a84464-9dde-4fa9-b7d3-155be67d98c8","version",6,"versionCount",7,"rank",705,"allVersions",[182,193,197,206,215,224,233],{"_7":183,"_9":10,"_11":12,"_13":14,"_15":16,"_17":184,"_19":185,"_21":186,"_23":187,"_188":189,"_190":191,"_35":36,"_170":171,"_172":173,"_174":177,"_176":177,"_178":179,"_192":-7},"27a84464-9dde-4fa9-b7d3-155be67d98c8_7","2020-01-01","Art. 401 wordt opgeheven vanaf 01.01.2020 (art. 57 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. 401 wordt opgeheven vanaf 01.01.2020 (art. 57 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":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":194,"_188":195,"_190":196,"_35":36,"_170":171,"_172":173,"_174":175,"_176":177,"_178":179,"_192":-7},[25,26],[],[],{"_7":198,"_9":10,"_11":12,"_13":14,"_15":16,"_17":199,"_19":200,"_21":201,"_23":202,"_188":203,"_190":204,"_35":36,"_170":171,"_172":173,"_174":205,"_176":177,"_178":179,"_192":-7},"27a84464-9dde-4fa9-b7d3-155be67d98c8_5","2009-01-01","Art. 401, § 3, is van toepassing vanaf 01.01.2009 (art. 140, 3°, en 146, progW 27.04.2007 - B.S. 08.05.2007; Numac: 2007201505 - err. B.S. 23.05.2007 - err. B.S. 08.10.2007; art. 146 gewijzigd door art. 2, W 21.12.2007 - B.S. 31.12.2007; Numac: 2007003611; art. 140, 3°, ingetrokken door art. 185 et 186, L 22.12.2008 - B.S. 29.12.2008; Numac: 2008021119 - err. B.S. 10.02.2009- err. B.S. 24.12.2009)\n\n[De Koning bepaalt de vereiste overgangsmaatregelen wanneer de betrokken overheidsdiensten tegen die datum nog niet kunnen beschikken over de passende informaticatoepassingen die nodig zijn voor de correcte uitvoering van hoofdstuk V van de programmawet van 27.04.2007; dit hoofdstuk wijzigt onder andere art. 401 van WIB 92 (art. 146, 2de lid)]\n\n§ 1. De registratie als aannemer en de schrapping ervan worden verricht onder de voorwaarden, in de gevallen en volgens de modaliteiten die de Koning bepaalt. Daartoe richt de Koning commissies op waarvan Hij de opdracht, de samenstelling en de werking bepaalt.\n\nBij gebrek aan een beslissing omtrent een aanvraag tot registratie binnen de door de Koning bepaalde termijn, is de aannemer die een aanvraag tot registratie bij de ad hoc Commissie heeft ingediend, automatisch geregistreerd.\n\nBovendien richt de Koning een stuurgroep op waarvan Hij de samenstelling en de werking bepaalt. De stuurgroep heeft als opdracht de eenvormigheid van de door de commissies getroffen beslissingen waarborgen, de goede werking van de secretariaten van de commissies regelen en de commissies bijstaan in geval van verhaal tegen een beslissing. De commissies behouden niettemin het recht de adviezen van de stuurgroep die betrekking hebben op algemene beginselen, te toetsen aan de feitelijke omstandigheden van elk individueel dossier.\n\nAlvorens hun ambt te aanvaarden leggen de leden van de commissie of van de stuurgroep in de handen van de voorzitter de eed af hun opdracht in volle onpartijdigheid te vervullen en de beraadslagingen waaraan zij deelnemen geheim te houden.\n\n§ 2. De beslissingen van de commissies zijn vanaf de kennisgeving aan de betrokkene bij een ter post aangetekend schrijven, uitvoerbaar bij voorraad.\n\nTegen deze beslissingen kan binnen twintig dagen na de in het eerste lid bedoelde kennisgeving een verhaal worden ingesteld. Dit verhaal wordt ingesteld voor de rechtbank van eerste aanleg overeenkomstig de algemene bevoegdheid welke aan deze rechtbank wordt toegekend door artikel 568 van het Gerechtelijk Wetboek.\n\nAlvorens dit verhaal wordt ingesteld, kan de betrokkene, binnen twintig dagen na de in het eerste lid bedoelde kennisgeving, bij een ter post aangetekend schrijven, aan de commissie vragen om te worden gehoord; hij kan zich op de zitting door een raadsman laten bijstaan of vertegenwoordigen. Wanneer de betrokkene of zijn raadsman niet verschijnt na bij een ter post aangetekend schrijven te zijn uitgenodigd om tijdens de zitting van de commissie zijn recht om te worden gehoord, uit te oefenen, wordt hij geacht aan dat recht te verzaken. De commissie bevestigt of herziet haar beslissing en de in het tweede lid vermelde verhaaltermijn van twintig dagen gaat slechts in op de dag waarop de betrokkene kennis is gegeven van die bevestiging of herziening.\n\nDe beslissingen van de commissies worden definitief indien binnen de in het tweede of het derde lid beoogde termijn, geen verhaal is ingesteld door de betrokkene of door of vanwege de door de Koning aangeduide Ministers. De bepalingen van artikel 53bis van het Gerechtelijk Wetboek zijn van toepassing op de berekening van die termijn.\n\n§ 3. De beslissingen tot registratie en de beslissingen tot schrapping van de registratie, met uitzondering van de motivering van deze laatste, worden bekendgemaakt door de invoeging of de schrapping van de hoedanigheid van geregistreerd aannemer op de website van de Kruispuntbank van Ondernemingen.\n\nHet beschikkend gedeelte van de in kracht van gewijsde gegane uitspraken over het in § 2, tweede lid, bedoelde verhaal wordt bovendien in het Belgisch Staatsblad bekendgemaakt.\n\nOnverminderd § 2, eerste lid, hebben de beslissingen tot schrapping van de registratie als aannemer tegenover derden slechts uitwerking met ingang van de dag volgend op hun bekendmaking op de website van de Kruispuntbank van Ondernemingen.","

\nArt. 401, § 3, is van toepassing vanaf 01.01.2009 (art. 140, 3°, en 146, progW 27.04.2007 - B.S. 08.05.2007; Numac: 2007201505 - err. B.S. 23.05.2007 - err. B.S. 08.10.2007; art. 146 gewijzigd door art. 2, W 21.12.2007 - B.S. 31.12.2007; Numac: 2007003611; art. 140, 3°, ingetrokken door art. 185 et 186, L 22.12.2008 - B.S. 29.12.2008; Numac: 2008021119 - err. B.S. 10.02.2009- err. B.S. 24.12.2009)

[De Koning bepaalt de vereiste overgangsmaatregelen wanneer de betrokken overheidsdiensten tegen die datum nog niet kunnen beschikken over de passende informaticatoepassingen die nodig zijn voor de correcte uitvoering van hoofdstuk V van de programmawet van 27.04.2007; dit hoofdstuk wijzigt onder andere art. 401 van WIB 92 (art. 146, 2de lid)]

§ 1. De registratie als aannemer en de schrapping ervan worden verricht onder de voorwaarden, in de gevallen en volgens de modaliteiten die de Koning bepaalt. Daartoe richt de Koning commissies op waarvan Hij de opdracht, de samenstelling en de werking bepaalt.

Bij gebrek aan een beslissing omtrent een aanvraag tot registratie binnen de door de Koning bepaalde termijn, is de aannemer die een aanvraag tot registratie bij de ad hoc Commissie heeft ingediend, automatisch geregistreerd.

Bovendien richt de Koning een stuurgroep op waarvan Hij de samenstelling en de werking bepaalt. De stuurgroep heeft als opdracht de eenvormigheid van de door de commissies getroffen beslissingen waarborgen, de goede werking van de secretariaten van de commissies regelen en de commissies bijstaan in geval van verhaal tegen een beslissing. De commissies behouden niettemin het recht de adviezen van de stuurgroep die betrekking hebben op algemene beginselen, te toetsen aan de feitelijke omstandigheden van elk individueel dossier.

Alvorens hun ambt te aanvaarden leggen de leden van de commissie of van de stuurgroep in de handen van de voorzitter de eed af hun opdracht in volle onpartijdigheid te vervullen en de beraadslagingen waaraan zij deelnemen geheim te houden.

§ 2. De beslissingen van de commissies zijn vanaf de kennisgeving aan de betrokkene bij een ter post aangetekend schrijven, uitvoerbaar bij voorraad.

Tegen deze beslissingen kan binnen twintig dagen na de in het eerste lid bedoelde kennisgeving een verhaal worden ingesteld. Dit verhaal wordt ingesteld voor de rechtbank van eerste aanleg overeenkomstig de algemene bevoegdheid welke aan deze rechtbank wordt toegekend door artikel 568 van het Gerechtelijk Wetboek.

Alvorens dit verhaal wordt ingesteld, kan de betrokkene, binnen twintig dagen na de in het eerste lid bedoelde kennisgeving, bij een ter post aangetekend schrijven, aan de commissie vragen om te worden gehoord; hij kan zich op de zitting door een raadsman laten bijstaan of vertegenwoordigen. Wanneer de betrokkene of zijn raadsman niet verschijnt na bij een ter post aangetekend schrijven te zijn uitgenodigd om tijdens de zitting van de commissie zijn recht om te worden gehoord, uit te oefenen, wordt hij geacht aan dat recht te verzaken. De commissie bevestigt of herziet haar beslissing en de in het tweede lid vermelde verhaaltermijn van twintig dagen gaat slechts in op de dag waarop de betrokkene kennis is gegeven van die bevestiging of herziening.

De beslissingen van de commissies worden definitief indien binnen de in het tweede of het derde lid beoogde termijn, geen verhaal is ingesteld door de betrokkene of door of vanwege de door de Koning aangeduide Ministers. De bepalingen van artikel 53bis van het Gerechtelijk Wetboek zijn van toepassing op de berekening van die termijn.

§ 3. De beslissingen tot registratie en de beslissingen tot schrapping van de registratie, met uitzondering van de motivering van deze laatste, worden bekendgemaakt door de invoeging of de schrapping van de hoedanigheid van geregistreerd aannemer op de website van de Kruispuntbank van Ondernemingen.

Het beschikkend gedeelte van de in kracht van gewijsde gegane uitspraken over het in § 2, tweede lid, bedoelde verhaal wordt bovendien in het Belgisch Staatsblad bekendgemaakt.

Onverminderd § 2, eerste lid, hebben de beslissingen tot schrapping van de registratie als aannemer tegenover derden slechts uitwerking met ingang van de dag volgend op hun bekendmaking op de website van de Kruispuntbank van Ondernemingen.

",[25,26],[],[],5,{"_7":207,"_9":10,"_11":12,"_13":14,"_15":16,"_17":208,"_19":209,"_21":210,"_23":211,"_188":212,"_190":213,"_35":36,"_170":171,"_172":173,"_174":214,"_176":177,"_178":179,"_192":-7},"27a84464-9dde-4fa9-b7d3-155be67d98c8_4","2008-01-01","Art. 401, § 1, nieuw tweede lid, en § 2, vijfde lid, is van toepassing vanaf 01.01.2008 (art. 140, 1° en 2°, en 146, progW 27.04.2007 - B.S. 08.05.2007; Numac: 2007201505 - err. B.S. 23.05.2007 - err. B.S. 08.10.2007)\n\n[De Koning bepaalt de vereiste overgangsmaatregelen wanneer de betrokken overheidsdiensten tegen die datum nog niet kunnen beschikken over de passende informaticatoepassingen die nodig zijn voor de correcte uitvoering van hoofdstuk V van de programmawet van 27.04.2007; dit hoofdstuk wijzigt onder andere art. 401 van WIB 92 (art. 146, 2de lid)]\n\n§ 1. De registratie als aannemer en de schrapping ervan worden verricht onder de voorwaarden, in de gevallen en volgens de modaliteiten die de Koning bepaalt. Daartoe richt de Koning commissies op waarvan Hij de opdracht, de samenstelling en de werking bepaalt.\n\nBij gebrek aan een beslissing omtrent een aanvraag tot registratie binnen de door de Koning bepaalde termijn, is de aannemer die een aanvraag tot registratie bij de ad hoc Commissie heeft ingediend, automatisch geregistreerd.\n\nBovendien richt de Koning een stuurgroep op waarvan Hij de samenstelling en de werking bepaalt. De stuurgroep heeft als opdracht de eenvormigheid van de door de commissies getroffen beslissingen waarborgen, de goede werking van de secretariaten van de commissies regelen en de commissies bijstaan in geval van verhaal tegen een beslissing. De commissies behouden niettemin het recht de adviezen van de stuurgroep die betrekking hebben op algemene beginselen, te toetsen aan de feitelijke omstandigheden van elk individueel dossier.\n\nAlvorens hun ambt te aanvaarden leggen de leden van de commissie of van de stuurgroep in de handen van de voorzitter de eed af hun opdracht in volle onpartijdigheid te vervullen en de beraadslagingen waaraan zij deelnemen geheim te houden.\n\n§ 2. De beslissingen van de commissies zijn vanaf de kennisgeving aan de betrokkene bij een ter post aangetekend schrijven, uitvoerbaar bij voorraad.\n\nTegen deze beslissingen kan binnen twintig dagen na de in het eerste lid bedoelde kennisgeving een verhaal worden ingesteld. Dit verhaal wordt ingesteld voor de rechtbank van eerste aanleg overeenkomstig de algemene bevoegdheid welke aan deze rechtbank wordt toegekend door artikel 568 van het Gerechtelijk Wetboek.\n\nAlvorens dit verhaal wordt ingesteld, kan de betrokkene, binnen twintig dagen na de in het eerste lid bedoelde kennisgeving, bij een ter post aangetekend schrijven, aan de commissie vragen om te worden gehoord; hij kan zich op de zitting door een raadsman laten bijstaan of vertegenwoordigen. Wanneer de betrokkene of zijn raadsman niet verschijnt na bij een ter post aangetekend schrijven te zijn uitgenodigd om tijdens de zitting van de commissie zijn recht om te worden gehoord, uit te oefenen, wordt hij geacht aan dat recht te verzaken. De commissie bevestigt of herziet haar beslissing en de in het tweede lid vermelde verhaaltermijn van twintig dagen gaat slechts in op de dag waarop de betrokkene kennis is gegeven van die bevestiging of herziening.\n\nDe beslissingen van de commissies worden definitief indien binnen de in het tweede of het derde lid beoogde termijn, geen verhaal is ingesteld door de betrokkene of door of vanwege de door de Koning aangeduide Ministers. De bepalingen van artikel 53bis van het Gerechtelijk Wetboek zijn van toepassing op de berekening van die termijn.\n\n§ 3. De beslissingen tot registratie en de beslissingen tot schrapping, met uitzondering van de motivering van deze laatsten, en het beschikkend gedeelte van de in kracht van gewijsde gegane uitspraken over het in § 2, tweede lid, bedoelde verhaal worden in het Belgisch Staatsblad gepubliceerd. De publicatie van de registratie als aannemer vermeldt de toegekende categorieën van werken en of de aannemer al dan niet de hoedanigheid van werkgever heeft.\n\nOnverminderd § 2, eerste lid, hebben de beslissingen tot schrapping van de registratie als aannemer tegenover derden slechts uitwerking met ingang van de tiende dag van de eerste maand volgend op de bekendmaking van die beslissingen in het Belgische Staatsblad.","

\nArt. 401, § 1, nieuw tweede lid, en § 2, vijfde lid, is van toepassing vanaf 01.01.2008 (art. 140, 1° en 2°, en 146, progW 27.04.2007 - B.S. 08.05.2007; Numac: 2007201505 - err. B.S. 23.05.2007 - err. B.S. 08.10.2007)

§ 2. De beslissingen van de commissies zijn vanaf de kennisgeving aan de betrokkene bij een ter post aangetekend schrijven, uitvoerbaar bij voorraad.

§ 3. De beslissingen tot registratie en de beslissingen tot schrapping, met uitzondering van de motivering van deze laatsten, en het beschikkend gedeelte van de in kracht van gewijsde gegane uitspraken over het in § 2, tweede lid, bedoelde verhaal worden in het Belgisch Staatsblad gepubliceerd. De publicatie van de registratie als aannemer vermeldt de toegekende categorieën van werken en of de aannemer al dan niet de hoedanigheid van werkgever heeft.

Onverminderd § 2, eerste lid, hebben de beslissingen tot schrapping van de registratie als aannemer tegenover derden slechts uitwerking met ingang van de tiende dag van de eerste maand volgend op de bekendmaking van die beslissingen in het Belgische Staatsblad.

",[25,26],[],[],4,{"_7":216,"_9":10,"_11":12,"_13":14,"_15":16,"_17":217,"_19":218,"_21":219,"_23":220,"_188":221,"_190":222,"_35":36,"_170":171,"_172":173,"_174":223,"_176":177,"_178":179,"_192":-7},"27a84464-9dde-4fa9-b7d3-155be67d98c8_3","1999-01-01","Art. 401 is van toepassing vanaf 01.01.1999 (art. 5 en 13, 1ste lid, KB 26.12.1998 - B.S. 31.12.1998; Numac: 1998022867)\n\n§ 1. De registratie als aannemer en de schrapping ervan worden verricht onder de voorwaarden, in de gevallen en volgens de modaliteiten die de Koning bepaalt. Daartoe richt de Koning commissies op waarvan Hij de opdracht, de samenstelling en de werking bepaalt.\n\nBovendien richt de Koning een stuurgroep op waarvan Hij de samenstelling en de werking bepaalt. De stuurgroep heeft als opdracht de eenvormigheid van de door de commissies getroffen beslissingen waarborgen, de goede werking van de secretariaten van de commissies regelen en de commissies bijstaan in geval van verhaal tegen een beslissing. De commissies behouden niettemin het recht de adviezen van de stuurgroep die betrekking hebben op algemene beginselen, te toetsen aan de feitelijke omstandigheden van elk individueel dossier.\n\nAlvorens hun ambt te aanvaarden leggen de leden van de commissie of van de stuurgroep in de handen van de voorzitter de eed af hun opdracht in volle onpartijdigheid te vervullen en de beraadslagingen waaraan zij deelnemen geheim te houden.\n\n§ 2. De beslissingen van de commissies zijn vanaf de kennisgeving aan de betrokkene bij een ter post aangetekend schrijven, uitvoerbaar bij voorraad.\n\nTegen deze beslissingen kan binnen twintig dagen na de in het eerste lid bedoelde kennisgeving een verhaal worden ingesteld. Dit verhaal wordt ingesteld voor de rechtbank van eerste aanleg overeenkomstig de algemene bevoegdheid welke aan deze rechtbank wordt toegekend door artikel 568 van het Gerechtelijk Wetboek.\n\nAlvorens dit verhaal wordt ingesteld, kan de betrokkene, binnen twintig dagen na de in het eerste lid bedoelde kennisgeving, bij een ter post aangetekend schrijven, aan de commissie vragen om te worden gehoord; hij kan zich op de zitting door een raadsman laten bijstaan of vertegenwoordigen. Wanneer de betrokkene of zijn raadsman niet verschijnt na bij een ter post aangetekend schrijven te zijn uitgenodigd om tijdens de zitting van de commissie zijn recht om te worden gehoord, uit te oefenen, wordt hij geacht aan dat recht te verzaken. De commissie bevestigt of herziet haar beslissing en de in het tweede lid vermelde verhaaltermijn van twintig dagen gaat slechts in op de dag waarop de betrokkene kennis is gegeven van die bevestiging of herziening.\n\nDe beslissingen van de commissies worden definitief indien binnen de in het tweede of het derde lid beoogde termijn, geen verhaal is ingesteld door de betrokkene of door of vanwege de door de Koning aangeduide Ministers.\n\n§ 3. De beslissingen tot registratie en de beslissingen tot schrapping, met uitzondering van de motivering van deze laatsten, en het beschikkend gedeelte van de in kracht van gewijsde gegane uitspraken over het in § 2, tweede lid, bedoelde verhaal worden in het Belgisch Staatsblad gepubliceerd. De publicatie van de registratie als aannemer vermeldt de toegekende categorieën van werken en of de aannemer al dan niet de hoedanigheid van werkgever heeft.\n\nOnverminderd § 2, eerste lid, hebben de beslissingen tot schrapping van de registratie als aannemer tegenover derden slechts uitwerking met ingang van de tiende dag van de eerste maand volgend op de bekendmaking van die beslissingen in het Belgische Staatsblad.","

\nArt. 401 is van toepassing vanaf 01.01.1999 (art. 5 en 13, 1ste lid, KB 26.12.1998 - B.S. 31.12.1998; Numac: 1998022867)

§ 2. De beslissingen van de commissies zijn vanaf de kennisgeving aan de betrokkene bij een ter post aangetekend schrijven, uitvoerbaar bij voorraad.

",[25,26],[],[],3,{"_7":225,"_9":10,"_11":12,"_13":14,"_15":16,"_17":226,"_19":227,"_21":228,"_23":229,"_188":230,"_190":231,"_35":36,"_170":171,"_172":173,"_174":232,"_176":177,"_178":179,"_192":-7},"27a84464-9dde-4fa9-b7d3-155be67d98c8_2","AJ 1992","Art. 401, tweede en derde (franse tekst) lid, is van toepassing vanaf aanslagjaar 1992 (art. 77 en 91, 2de lid, W 06.07.1994 - B.S. 16.07.1994; Numac: 1994003443)\n\nDe registratie als aannemer en de schrapping ervan worden verricht onder de voorwaarden, in de gevallen en volgens de modaliteiten die de Koning bepaalt. Daartoe kan de Koning inzonderheid besluiten tot de oprichting van commissies, waarvan Hij de opdracht, de samenstelling en de werking bepaalt.\n\nAlvorens hun ambt te aanvaarden leggen de leden van de commissie in de handen van de voorzitter de eed af hun opdracht in volle onpartijdigheid te vervullen en de beraadslagingen waaraan zij deelnemen geheim te houden.\n\nDe registratiebeslissingen worden gepubliceerd in het Belgisch Staatsblad; ze geven duidelijk de toegelaten categorieen van werken en de categorie van het aantal werknemers aan die de aannemer mag tewerkstellen.","

\nArt. 401, tweede en derde (franse tekst) lid, is van toepassing vanaf aanslagjaar 1992 (art. 77 en 91, 2de lid, W 06.07.1994 - B.S. 16.07.1994; Numac: 1994003443)

De registratie als aannemer en de schrapping ervan worden verricht onder de voorwaarden, in de gevallen en volgens de modaliteiten die de Koning bepaalt. Daartoe kan de Koning inzonderheid besluiten tot de oprichting van commissies, waarvan Hij de opdracht, de samenstelling en de werking bepaalt.

Alvorens hun ambt te aanvaarden leggen de leden van de commissie in de handen van de voorzitter de eed af hun opdracht in volle onpartijdigheid te vervullen en de beraadslagingen waaraan zij deelnemen geheim te houden.

De registratiebeslissingen worden gepubliceerd in het Belgisch Staatsblad; ze geven duidelijk de toegelaten categorieen van werken en de categorie van het aantal werknemers aan die de aannemer mag tewerkstellen.

",[25,26],[],[],2,{"_7":234,"_9":10,"_11":12,"_13":14,"_15":16,"_17":226,"_19":235,"_21":236,"_23":237,"_188":238,"_190":239,"_35":36,"_170":171,"_172":173,"_174":240,"_176":177,"_178":179,"_192":-7},"27a84464-9dde-4fa9-b7d3-155be67d98c8_1","Art. 401 is van toepassing vanaf aanslagjaar 1992 (art. 299bis, § 2, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\nDe registratie als aannemer en de schrapping ervan worden verricht onder de voorwaarden, in de gevallen en volgens de modaliteiten die de Koning bepaalt. Daartoe kan de Koning inzonderheid besluiten tot de oprichting van commissies, waarvan Hij de opdracht, de samenstelling en de werking bepaalt.\n\nDe registratiebeslissingen worden gepubliceerd in het Belgisch Staatsblad; ze geven duidelijk de toegelaten categorieen van werken en de categorie van het aantal werknemers aan die de aannemer mag tewerkstellen.","

\nArt. 401 is van toepassing vanaf aanslagjaar 1992 (art. 299bis, § 2, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

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