[{"_1":2,"_3724":-5,"_3725":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_96":97,"_131":132,"_139":140},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_29":30,"_31":32,"_74":75,"_76":77,"_37":78,"_86":87,"_88":89,"_90":91,"_92":93,"_94":95},"id","b0c50e20-2fcc-44b6-95f9-457f7f53b06f_3","docId","b0c50e20-2fcc-44b6-95f9-457f7f53b06f","title","Artikel 424, WIB 92","articleNumber","424","slug","artikel-424","scope","1997-01-10","contents","Art. 424 wordt opgeheven vanaf 10.01.1997 (art. 4, KB 12.12.1996 - B.S. 31.12.1996; Numac: 1996003654)\n\n(...)","htmlContents","

Art. 424 wordt opgeheven vanaf 10.01.1997 (art. 4, KB 12.12.1996 - B.S. 31.12.1996; Numac: 1996003654)

(...)

","keywords",[25,26,27,28],"inning van de belasting","invordering","rechten van de Schatkist","voorrecht van de Schatkist","references",[],"referencedBy",[33,50,53,66,70],{"_7":34,"_11":35,"_15":36,"_37":38},"a164bee3-30db-4dc9-8db5-be44873cc68d","Commentaar van art. 422, WIB 92","artikel-422","collection",{"_39":40,"_41":42,"_15":47},"code","ComIB92","name",{"_43":44,"_45":46},"short","ComIB 92","long","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_45":48,"_43":49},"commentaar-wib-92","comib92",{"_7":51,"_11":52,"_15":16,"_37":38},"1c723114-0b54-4d7e-918b-d5722e36c14a","Commentaar van art. 424, WIB 92",{"_7":54,"_11":55,"_15":56,"_37":57},"ece6edc7-d923-448a-bb95-7290a0708b8a","Circulaire nr. Ci.RH.81/488.797 van 20.06.1997","circulaire-nr-ci-rh-81-488-797-van-20-06-1997",{"_39":58,"_41":59,"_15":61,"_64":65},"CIRC",{"_43":60,"_45":60},"Circulaires",{"_45":62,"_43":63},"circulaires","circ","shouldPaginate",true,{"_7":67,"_11":68,"_15":69,"_37":57},"181563f6-4461-4fd7-aec2-1e0bdfe7ee20","Circulaire nr. AFZ/97-17 dd. 23.01.1997","circulaire-nr-afz-97-17-dd-23-01-1997",{"_7":71,"_11":72,"_15":73,"_37":57},"92c28a44-082b-4a1a-b210-9f37252ca4f7","Circulaire nr. Ci.RH.884/458.433 dd. 25.08.1994","circulaire-nr-ci-rh-884-458-433-dd-25-08-1994","commentsOn",[],"commentedOnBy",{"_7":51,"_11":52,"_15":16,"_37":38},{"_39":79,"_41":80,"_15":83},"WIB92",{"_43":81,"_45":82},"WIB 92","Wetboek van inkomstenbelastingen 1992",{"_45":84,"_43":85},"wetboek-inkomstenbelastingen-1992","wib92","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/b0c50e20-2fcc-44b6-95f9-457f7f53b06f","version",3,"versionCount",4,"rank",739,"allVersions",[98,109,113,122],{"_7":99,"_9":10,"_11":12,"_13":14,"_15":16,"_17":100,"_19":101,"_21":102,"_23":103,"_104":105,"_106":107,"_37":78,"_86":87,"_88":89,"_90":93,"_92":93,"_94":95,"_108":-7},"b0c50e20-2fcc-44b6-95f9-457f7f53b06f_4","2020-01-01","Art. 424 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(...)","

\nArt. 424 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":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":110,"_104":111,"_106":112,"_37":78,"_86":87,"_88":89,"_90":91,"_92":93,"_94":95,"_108":-7},[25,26,27,28],[],[],{"_7":114,"_9":10,"_11":12,"_13":14,"_15":16,"_17":115,"_19":116,"_21":117,"_23":118,"_104":119,"_106":120,"_37":78,"_86":87,"_88":89,"_90":121,"_92":93,"_94":95,"_108":-7},"b0c50e20-2fcc-44b6-95f9-457f7f53b06f_2","1993-08-05","Art. 424, eerste lid, is van toepassing vanaf 05.08.1993 (art. 19, W 22.07.1993 - B.S. 24.07.1993; Numac: 1993093510)\n\nBij beslaglegging op inkomsten of goederen voor het verstrijken van de in artikel 423 bepaalde termijnen, blijft het voorrecht tot de tegeldemaking van die inkomsten of goederen gehandhaafd.\n\nMet beslaglegging wordt gelijkgesteld, het verzoek van de bevoegde ontvanger der belastingen, bij ter post aangetekende brief gedaan aan de pachters, huurders, ontvangers, agenten, huismeesters, notarissen, gerechtsdeurwaarders, griffiers, curators, vertegenwoordigers en andere bewaarnemers en schuldenaars van inkomsten, sommen, waarden of roerende goederen, om op het bedrag van de fondsen of waarden die zij verschuldigd zijn of die zich in hun handen bevinden, ter ontlasting van de belastingschuldigen te betalen tot beloop van alle of een deel van de door deze laatste verschuldigde belastingen.\n\nDe uitwerking van dat verzoek strekt zich uit tot de voorwaardelijke schuldvorderingen of die met tijdsbepaling op welk tijdstip zij ook opeisbaar worden.","

Art. 424, eerste lid, is van toepassing vanaf 05.08.1993 (art. 19, W 22.07.1993 - B.S. 24.07.1993; Numac: 1993093510)

Bij beslaglegging op inkomsten of goederen voor het verstrijken van de in artikel 423 bepaalde termijnen, blijft het voorrecht tot de tegeldemaking van die inkomsten of goederen gehandhaafd.

Met beslaglegging wordt gelijkgesteld, het verzoek van de bevoegde ontvanger der belastingen, bij ter post aangetekende brief gedaan aan de pachters, huurders, ontvangers, agenten, huismeesters, notarissen, gerechtsdeurwaarders, griffiers, curators, vertegenwoordigers en andere bewaarnemers en schuldenaars van inkomsten, sommen, waarden of roerende goederen, om op het bedrag van de fondsen of waarden die zij verschuldigd zijn of die zich in hun handen bevinden, ter ontlasting van de belastingschuldigen te betalen tot beloop van alle of een deel van de door deze laatste verschuldigde belastingen.

De uitwerking van dat verzoek strekt zich uit tot de voorwaardelijke schuldvorderingen of die met tijdsbepaling op welk tijdstip zij ook opeisbaar worden.

",[25,26,27,28],[],[],2,{"_7":123,"_9":10,"_11":12,"_13":14,"_15":16,"_17":124,"_19":125,"_21":126,"_23":127,"_104":128,"_106":129,"_37":78,"_86":87,"_88":89,"_90":130,"_92":93,"_94":95,"_108":-7},"b0c50e20-2fcc-44b6-95f9-457f7f53b06f_1","AJ 1992","Art. 424 is van toepassing vanaf het aanslagjaar 1992 (art. 315, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\nBij beslaglegging op inkomsten of goederen voor het verstrijken van de in artikel 423 bepaalde termijn, blijft het voorrecht tot de tegeldemaking van die inkomsten of goederen gehandhaafd.\n\nMet beslaglegging wordt gelijkgesteld, het verzoek van de bevoegde ontvanger der belastingen, bij ter post aangetekende brief gedaan aan de pachters, huurders, ontvangers, agenten, huismeesters, notarissen, gerechtsdeurwaarders, griffiers, curators, vertegenwoordigers en andere bewaarnemers en schuldenaars van inkomsten, sommen, waarden of roerende goederen, om op het bedrag van de fondsen of waarden die zij verschuldigd zijn of die zich in hun handen bevinden, ter ontlasting van de belastingschuldigen te betalen tot beloop van alle of een deel van de door deze laatste verschuldigde belastingen.\n\nDe uitwerking van dat verzoek strekt zich uit tot de voorwaardelijke schuldvorderingen of die met tijdsbepaling op welk tijdstip zij ook opeisbaar worden.","

Art. 424 is van toepassing vanaf het aanslagjaar 1992 (art. 315, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

Bij beslaglegging op inkomsten of goederen voor het verstrijken van de in artikel 423 bepaalde termijn, blijft het voorrecht tot de tegeldemaking van die inkomsten of goederen gehandhaafd.

De uitwerking van dat verzoek strekt zich uit tot de voorwaardelijke schuldvorderingen of die met tijdsbepaling op welk tijdstip zij ook opeisbaar worden.

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