[{"_1":2,"_3747":-5,"_3748":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_104":105,"_157":158,"_166":167},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_29":30,"_31":32,"_90":91,"_92":93,"_37":38,"_94":95,"_96":97,"_98":99,"_100":101,"_102":103},"id","b243064f-b87d-44e4-8152-f2a43eddebac_1","docId","b243064f-b87d-44e4-8152-f2a43eddebac","title","Artikel 423, WIB 92","articleNumber","423","slug","artikel-423","scope","AJ 1992","contents","Art. 423 is van toepassing vanaf het aanslagjaar 1992 (art. 314, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\nHet voorrecht neemt rang onmiddellijk na die vermeld in de artikelen 19 en 20 der wet van 16 december 1851 en in artikel 23 van boek II van het Wetboek van koophandel. Het wordt uitgeoefend gedurende twee jaar, te rekenen vanaf de datum van de uitvoerbaarverklaring van het kohier.","htmlContents","

\nArt. 423 is van toepassing vanaf het aanslagjaar 1992 (art. 314, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

Het voorrecht neemt rang onmiddellijk na die vermeld in de artikelen 19 en 20 der wet van 16 december 1851 en in artikel 23 van boek II van het Wetboek van koophandel. Het wordt uitgeoefend gedurende twee jaar, te rekenen vanaf de datum van de uitvoerbaarverklaring van het kohier.

","keywords",[25,26,27,28],"inning van de belasting","invordering","rechten van de Schatkist","voorrecht van de Schatkist","references",[],"referencedBy",[33,50,62,65,69,82,86],{"_7":34,"_11":35,"_15":36,"_37":38},"b0c50e20-2fcc-44b6-95f9-457f7f53b06f","Artikel 424, WIB 92","artikel-424","collection",{"_39":40,"_41":42,"_15":47},"code","WIB92","name",{"_43":44,"_45":46},"short","WIB 92","long","Wetboek van inkomstenbelastingen 1992",{"_45":48,"_43":49},"wetboek-inkomstenbelastingen-1992","wib92",{"_7":51,"_11":52,"_15":53,"_37":54},"a164bee3-30db-4dc9-8db5-be44873cc68d","Commentaar van art. 422, WIB 92","artikel-422",{"_39":55,"_41":56,"_15":59},"ComIB92",{"_43":57,"_45":58},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_45":60,"_43":61},"commentaar-wib-92","comib92",{"_7":63,"_11":64,"_15":16,"_37":54},"ab21eb88-78d8-4b3c-b5d1-cfa444e23251","Commentaar van art. 423, WIB 92",{"_7":66,"_11":67,"_15":68,"_37":54},"a6abc245-307d-4b52-97ac-67dcd3f75026","Commentaar van art. 426, WIB 92","artikel-426",{"_7":70,"_11":71,"_15":72,"_37":73},"181563f6-4461-4fd7-aec2-1e0bdfe7ee20","Circulaire nr. AFZ/97-17 dd. 23.01.1997","circulaire-nr-afz-97-17-dd-23-01-1997",{"_39":74,"_41":75,"_15":77,"_80":81},"CIRC",{"_43":76,"_45":76},"Circulaires",{"_45":78,"_43":79},"circulaires","circ","shouldPaginate",true,{"_7":83,"_11":84,"_15":85,"_37":73},"ce70be0c-cf6f-467e-bd72-14a0454e4340","Circulaire nr. Ci.RH.882/457.392 van 24.01.1994","circulaire-nr-ci-rh-882-457-392-van-24-01-1994",{"_7":87,"_11":88,"_15":89,"_37":73},"d8271707-8ba9-4f66-a4e7-576445592d7f","Circulaire nr. AFZ/2002-0097 (AFZ 5/2003) van 14.03.2003","circulaire-nr-afz-2002-0097-afz-5-2003-van-14-03-2003","commentsOn",[],"commentedOnBy",{"_7":63,"_11":64,"_15":16,"_37":54},"source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/b243064f-b87d-44e4-8152-f2a43eddebac","version",1,"versionCount",6,"rank",738,"allVersions",[106,117,126,135,144,153],{"_7":107,"_9":10,"_11":12,"_13":14,"_15":16,"_17":108,"_19":109,"_21":110,"_23":111,"_112":113,"_114":115,"_37":38,"_94":95,"_96":97,"_98":101,"_100":101,"_102":103,"_116":-7},"b243064f-b87d-44e4-8152-f2a43eddebac_6","2020-01-01","Art. 423 wordt opgeheven vanaf 01.01.2020 (art. 62 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. 423 wordt opgeheven vanaf 01.01.2020 (art. 62 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)]

(...)

",[25,26,27,28],"subjects",[],"referredBy",[],"validFrom",{"_7":118,"_9":10,"_11":12,"_13":14,"_15":16,"_17":119,"_19":120,"_21":121,"_23":122,"_112":123,"_114":124,"_37":38,"_94":95,"_96":97,"_98":125,"_100":101,"_102":103,"_116":-7},"b243064f-b87d-44e4-8152-f2a43eddebac_5","2012-01-09","Art. 423, tweede lid, is van toepassing vanaf 09.01.2012 (art. 21, W 28.12.2011 - B.S. 30.12.2011; Numac: 2011021115)\n\nHet voorrecht vermeld in artikel 422, neemt rang onmiddellijk na dat vermeld in artikel 19, 5°, van de wet van 16 december 1851.\n\nIn afwijking van het eerste lid, heeft het voorrecht inzake bedrijfsvoorheffing en roerende voorheffing en inzake de bijhorende interesten en kosten dezelfde rang als dat vermeld in artikel 19, 4°ter, van de wet van 16 december 1851.\n\nDe aanwending bij voorrang, vermeld in artikel 19 in fine van de wet van 16 december 1851, is van toepassing op de belastingen en op de voorheffingen vermeld in dit Wetboek.","

Art. 423, tweede lid, is van toepassing vanaf 09.01.2012 (art. 21, W 28.12.2011 - B.S. 30.12.2011; Numac: 2011021115)

Het voorrecht vermeld in artikel 422, neemt rang onmiddellijk na dat vermeld in artikel 19, 5°, van de wet van 16 december 1851.

In afwijking van het eerste lid, heeft het voorrecht inzake bedrijfsvoorheffing en roerende voorheffing en inzake de bijhorende interesten en kosten dezelfde rang als dat vermeld in artikel 19, 4°ter, van de wet van 16 december 1851.

De aanwending bij voorrang, vermeld in artikel 19 in fine van de wet van 16 december 1851, is van toepassing op de belastingen en op de voorheffingen vermeld in dit Wetboek.

",[25,26,27,28],[],[],5,{"_7":127,"_9":10,"_11":12,"_13":14,"_15":16,"_17":128,"_19":129,"_21":130,"_23":131,"_112":132,"_114":133,"_37":38,"_94":95,"_96":97,"_98":134,"_100":101,"_102":103,"_116":-7},"b243064f-b87d-44e4-8152-f2a43eddebac_4","2007-05-18","Art. 423, tweede lid, is van toepassing vanaf 18.05.2007 (art. 68, progW 27.04.2007 - B.S. 08.05.2007; Numac: 2007201505 - err. B.S. 23.05.2007 - err. B.S. 08.10.2007)\n\nHet voorrecht vermeld in artikel 422, neemt rang onmiddellijk na dat vermeld in artikel 19, 5°, van de wet van 16 december 1851.\n\nIn afwijking van het eerste lid, heeft het voorrecht inzake bedrijfsvoorheffing en roerende voorheffing dezelfde rang als dat vermeld in artikel 19, 4°ter, van de wet van 16 december 1851.\n\nDe aanwending bij voorrang, vermeld in artikel 19 in fine van de wet van 16 december 1851, is van toepassing op de belastingen en op de voorheffingen vermeld in dit Wetboek.","

\nArt. 423, tweede lid, is van toepassing vanaf 18.05.2007 (art. 68, progW 27.04.2007 - B.S. 08.05.2007; Numac: 2007201505 - err. B.S. 23.05.2007 - err. B.S. 08.10.2007)

Het voorrecht vermeld in artikel 422, neemt rang onmiddellijk na dat vermeld in artikel 19, 5°, van de wet van 16 december 1851.

In afwijking van het eerste lid, heeft het voorrecht inzake bedrijfsvoorheffing en roerende voorheffing dezelfde rang als dat vermeld in artikel 19, 4°ter, van de wet van 16 december 1851.

De aanwending bij voorrang, vermeld in artikel 19 in fine van de wet van 16 december 1851, is van toepassing op de belastingen en op de voorheffingen vermeld in dit Wetboek.

",[25,26,27,28],[],[],4,{"_7":136,"_9":10,"_11":12,"_13":14,"_15":16,"_17":137,"_19":138,"_21":139,"_23":140,"_112":141,"_114":142,"_37":38,"_94":95,"_96":97,"_98":143,"_100":101,"_102":103,"_116":-7},"b243064f-b87d-44e4-8152-f2a43eddebac_3","1997-01-10","Art. 423, eerste en tweede lid, is van toepassing vanaf 10.01.1997 (art. 3, KB 12.12.1996 - B.S. 31.12.1996; Numac: 1996003654)\n\nHet voorrecht vermeld in artikel 422, neemt rang onmiddellijk na dat vermeld in artikel 19, 5°, van de wet van 16 december 1851. (...)\n\nIn afwijking van het eerste lid, heeft het voorrecht inzake bedrijfsvoorheffing dezelfde rang als dat vermeld in artikel 19, 4°ter, van de wet van 16 december 1851. (...)\n\nDe aanwending bij voorrang, vermeld in artikel 19 in fine van de wet van 16 december 1851, is van toepassing op de belastingen en op de voorheffingen vermeld in dit Wetboek.","

\nArt. 423, eerste en tweede lid, is van toepassing vanaf 10.01.1997 (art. 3, KB 12.12.1996 - B.S. 31.12.1996; Numac: 1996003654)

Het voorrecht vermeld in artikel 422, neemt rang onmiddellijk na dat vermeld in artikel 19, 5°, van de wet van 16 december 1851. (...)

In afwijking van het eerste lid, heeft het voorrecht inzake bedrijfsvoorheffing dezelfde rang als dat vermeld in artikel 19, 4°ter, van de wet van 16 december 1851. (...)

De aanwending bij voorrang, vermeld in artikel 19 in fine van de wet van 16 december 1851, is van toepassing op de belastingen en op de voorheffingen vermeld in dit Wetboek.

",[25,26,27,28],[],[],3,{"_7":145,"_9":10,"_11":12,"_13":14,"_15":16,"_17":146,"_19":147,"_21":148,"_23":149,"_112":150,"_114":151,"_37":38,"_94":95,"_96":97,"_98":152,"_100":101,"_102":103,"_116":-7},"b243064f-b87d-44e4-8152-f2a43eddebac_2","1993-08-05","Art. 423 is van toepassing vanaf 05.08.1993 (art. 18, W 22.07.1993 - B.S. 26.07.1993; Numac: 1993093510)\n\nHet voorrecht vermeld in artikel 422, neemt rang onmiddellijk na dat vermeld in artikel 19, 5°, van de wet van 16 december 1851. Het wordt uitgeoefend gedurende twee jaar, te rekenen vanaf de datum van de uitvoerbaarverklaring van het kohier.\n\nIn afwijking van het eerste lid, heeft het voorrecht inzake bedrijfsvoorheffing dezelfde rang als dat vermeld in artikel 19, 4°ter, van de wet van 16 december 1851. Het wordt uitgeoefend gedurende drie jaar te rekenen vanaf de eisbaarheid van de bedrijfsvoorheffing ingevolge artikel 412.\n\nDe aanwending bij voorrang, vermeld in artikel 19 in fine van de wet van 16 december 1851, is van toepassing op de belastingen en op de voorheffingen vermeld in dit Wetboek.","

\nArt. 423 is van toepassing vanaf 05.08.1993 (art. 18, W 22.07.1993 - B.S. 26.07.1993; Numac: 1993093510)

Het voorrecht vermeld in artikel 422, neemt rang onmiddellijk na dat vermeld in artikel 19, 5°, van de wet van 16 december 1851. Het wordt uitgeoefend gedurende twee jaar, te rekenen vanaf de datum van de uitvoerbaarverklaring van het kohier.

In afwijking van het eerste lid, heeft het voorrecht inzake bedrijfsvoorheffing dezelfde rang als dat vermeld in artikel 19, 4°ter, van de wet van 16 december 1851. Het wordt uitgeoefend gedurende drie jaar te rekenen vanaf de eisbaarheid van de bedrijfsvoorheffing ingevolge artikel 412.

De aanwending bij voorrang, vermeld in artikel 19 in fine van de wet van 16 december 1851, is van toepassing op de belastingen en op de voorheffingen vermeld in dit Wetboek.

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