[{"_1":2,"_3767":-5,"_3768":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_143":144,"_187":188,"_199":200},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_27":28,"_50":51,"_129":130,"_131":132,"_33":34,"_133":134,"_135":136,"_137":138,"_139":140,"_141":142},"id","2c4e84ac-2aa8-4f53-a97f-8cc137a8798c_3","docId","2c4e84ac-2aa8-4f53-a97f-8cc137a8798c","title","Artikel 408, WIB 92","articleNumber","408","slug","artikel-408","scope","2011-05-16","contents","Art. 408 is van toepassing vanaf 16.05.2011 (art. 82, W 14.04.2011 - B.S. 06.05.2011; Numac: 2011201824)\n\nDe artikelen 402 tot 407 blijven van toepassing in geval van faillissement of elke andere samenloop van schuldeisers alsook bij cessie, beslag onder derden, inpandgeving, inbetalinggeving of in artikel 1798 van het Burgerlijk Wetboek bedoelde rechtstreekse vordering of een procedure van gerechtelijke reorganisatie.","htmlContents","

\nArt. 408 is van toepassing vanaf 16.05.2011 (art. 82, W 14.04.2011 - B.S. 06.05.2011; Numac: 2011201824)

De artikelen 402 tot 407 blijven van toepassing in geval van faillissement of elke andere samenloop van schuldeisers alsook bij cessie, beslag onder derden, inpandgeving, inbetalinggeving of in artikel 1798 van het Burgerlijk Wetboek bedoelde rechtstreekse vordering of een procedure van gerechtelijke reorganisatie.

","keywords",[25,26],"inning van de belasting","invordering","references",[29,46],{"_7":30,"_11":31,"_15":32,"_33":34},"0088d246-63b4-4fa7-9645-93fafbf27d20","Artikel 402, WIB 92","artikel-402","collection",{"_35":36,"_37":38,"_15":43},"code","WIB92","name",{"_39":40,"_41":42},"short","WIB 92","long","Wetboek van inkomstenbelastingen 1992",{"_41":44,"_39":45},"wetboek-inkomstenbelastingen-1992","wib92",{"_7":47,"_11":48,"_15":49,"_33":34},"1a1b47bf-2818-4953-a09a-6cd85a3e7f9b","Artikel 407, WIB 92","artikel-407","referencedBy",[52,56,60,64,76,87,91,94,98,101,114,125],{"_7":53,"_11":54,"_15":55,"_33":34},"2c487610-ce4f-442b-8d47-66535b147a86","Artikel 400, WIB 92","artikel-400",{"_7":57,"_11":58,"_15":59,"_33":34},"1efe8352-0f69-4336-a19f-2fa7126f0ff7","Artikel 404, WIB 92","artikel-404",{"_7":61,"_11":62,"_15":63,"_33":34},"870c8f94-d5cd-4464-8d65-6f436c4f534b","Artikel 405, WIB 92","artikel-405",{"_7":65,"_11":66,"_15":67,"_33":68},"f01881c6-64f3-4268-9688-7a6b8b57be33","Artikel 208, KB/WIB 92","artikel-208",{"_35":69,"_37":70,"_15":73},"KB/WIB92",{"_39":71,"_41":72},"KB/WIB 92","Koninklijk Besluit tot uitvoering van het WIB 92",{"_41":74,"_39":75},"koninklijk-besluit-wib-92","kbwib92",{"_7":77,"_11":78,"_15":55,"_33":79},"35ce0b5c-82d8-4962-abe6-be3d218f275d","Commentaar van art. 400, WIB 92 (bijwerking)",{"_35":80,"_37":81,"_15":84},"ComIB92",{"_39":82,"_41":83},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_41":85,"_39":86},"commentaar-wib-92","comib92",{"_7":88,"_11":89,"_15":90,"_33":79},"a84de1b2-f7d8-41c0-8061-1e5d523971b1","Commentaar van art. 401, WIB 92","artikel-401",{"_7":92,"_11":93,"_15":59,"_33":79},"58b7f334-2077-40d8-b597-fd2335df781c","Commentaar van art. 404, WIB 92",{"_7":95,"_11":96,"_15":97,"_33":79},"e3f52e86-6971-44f0-86c2-c6a52d9e72d7","Commentaar van art. 406, WIB 92","artikel-406",{"_7":99,"_11":100,"_15":16,"_33":79},"7ca1f96e-528b-479b-bfa9-ecf5a1e05736","Commentaar van art. 408, WIB 92",{"_7":102,"_11":103,"_15":104,"_33":105},"65dc2a1a-963c-4772-a7da-761b077638c8","Parlementaire vraag nr. 133 van J De Potter van 29.04.2008","parlementaire-vraag-nr-133-van-j-de-potter-van-29-04-2008",{"_35":106,"_37":107,"_15":109,"_112":113},"PARL",{"_39":108,"_41":108},"Parlementaire vragen",{"_41":110,"_39":111},"parlementaire-vragen","pv","shouldPaginate",true,{"_7":115,"_11":116,"_15":117,"_33":118},"47333ad0-eecf-4842-8f24-0524c3c0a6fb","Circulaire nr. 4 (E.T.103.925) dd. 04.03.2003","circulaire-nr-4-e-t-103-925-dd-04-03-2003",{"_35":119,"_37":120,"_15":122,"_112":113},"CIRC",{"_39":121,"_41":121},"Circulaires",{"_41":123,"_39":124},"circulaires","circ",{"_7":126,"_11":127,"_15":128,"_33":118},"a9f6a11c-fbae-4852-ac39-789ddb129b7f","Circulaire nr. AFZ/99-0126 dd. 20.05.1999","circulaire-nr-afz-99-0126-dd-20-05-1999","commentsOn",[],"commentedOnBy",{"_7":99,"_11":100,"_15":16,"_33":79},"source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/2c4e84ac-2aa8-4f53-a97f-8cc137a8798c","version",3,"versionCount",5,"rank",712,"allVersions",[145,156,165,169,178],{"_7":146,"_9":10,"_11":12,"_13":14,"_15":16,"_17":147,"_19":148,"_21":149,"_23":150,"_151":152,"_153":154,"_33":34,"_133":134,"_135":136,"_137":140,"_139":140,"_141":142,"_155":-7},"2c4e84ac-2aa8-4f53-a97f-8cc137a8798c_5","2020-01-01","Art. 408 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. 408 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":157,"_9":10,"_11":12,"_13":14,"_15":16,"_17":158,"_19":159,"_21":160,"_23":161,"_151":162,"_153":163,"_33":34,"_133":134,"_135":136,"_137":164,"_139":140,"_141":142,"_155":-7},"2c4e84ac-2aa8-4f53-a97f-8cc137a8798c_4","2013-08-01","Art. 408 is van toepassing vanaf 01.08.2013 (art. 41 en 62, 1ste lid, W 27.05.2013 - B.S. 22.07.2013; Numac: 2013009257)\n\nDe artikelen 402 tot 407 blijven van toepassing in geval van faillissement of elke andere samenloop van schuldeisers alsook bij cessie, beslag onder derden, inpandgeving, inbetalinggeving of in artikel 1798 van het Burgerlijk Wetboek bedoelde rechtstreekse vordering (...).","

Art. 408 is van toepassing vanaf 01.08.2013 (art. 41 en 62, 1ste lid, W 27.05.2013 - B.S. 22.07.2013; Numac: 2013009257)

",[25,26],[],[],4,{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":166,"_151":167,"_153":168,"_33":34,"_133":134,"_135":136,"_137":138,"_139":140,"_141":142,"_155":-7},[25,26],[],[],{"_7":170,"_9":10,"_11":12,"_13":14,"_15":16,"_17":171,"_19":172,"_21":173,"_23":174,"_151":175,"_153":176,"_33":34,"_133":134,"_135":136,"_137":177,"_139":140,"_141":142,"_155":-7},"2c4e84ac-2aa8-4f53-a97f-8cc137a8798c_2","1999-01-01","Art. 408 is van toepassing vanaf 01.01.1999 (art. 12, KB 26.12.1998 - B.S. 31.12.1998; Numac: 1998022867)\n\nDe artikelen 402 tot 407 blijven van toepassing in geval van faillissement of elke andere samenloop van schuldeisers alsook bij cessie, beslag onder derden, inpandgeving, inbetalinggeving of in artikel 1798 van het Burgerlijk Wetboek bedoelde rechtstreekse vordering.","

\nArt. 408 is van toepassing vanaf 01.01.1999 (art. 12, KB 26.12.1998 - B.S. 31.12.1998; Numac: 1998022867)

",[25,26],[],[],2,{"_7":179,"_9":10,"_11":12,"_13":14,"_15":16,"_17":180,"_19":181,"_21":182,"_23":183,"_151":184,"_153":185,"_33":34,"_133":134,"_135":136,"_137":186,"_139":140,"_141":142,"_155":-7},"2c4e84ac-2aa8-4f53-a97f-8cc137a8798c_1","AJ 1992","Art. 408 is van toepassing met ingang van het aanslagjaar 1992 (art. 299ter, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\n§ 1. De artikelen 405 tot 407 blijven van toepassing in geval van faillissement of elke andere samenloop van schuldeisers alsook bij cessie, beslag onder derden, inpandgeving en inbetalinggeving.\n\n§ 2. De in § 1 vermelde artikelen zijn niet van toepassing op:\n\n1° het verbouwen, het inrichten, het herstellen, het onderhouden of het reinigen van een bestaande individuele woongelegenheid;\n\n2° het bouwen van een eengezinswoning die anders dan in groepsverband wordt opgericht op initiatief en voor rekening van een particulier. De Koning omschrijft het begrip groepsverband.\n\nDe artikelen 405 tot 407 zijn evenmin van toepassing op particulieren ten aanzien van de enige woongelegenheid die zij laten oprichten.","

\nArt. 408 is van toepassing met ingang van het aanslagjaar 1992 (art. 299ter, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

§ 1. De artikelen 405 tot 407 blijven van toepassing in geval van faillissement of elke andere samenloop van schuldeisers alsook bij cessie, beslag onder derden, inpandgeving en inbetalinggeving.

§ 2. De in § 1 vermelde artikelen zijn niet van toepassing op:

1° het verbouwen, het inrichten, het herstellen, het onderhouden of het reinigen van een bestaande individuele woongelegenheid;

2° het bouwen van een eengezinswoning die anders dan in groepsverband wordt opgericht op initiatief en voor rekening van een particulier. De Koning omschrijft het begrip groepsverband.

De artikelen 405 tot 407 zijn evenmin van toepassing op particulieren ten aanzien van de enige woongelegenheid die zij laten oprichten.

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