[{"_1":2,"_3708":-5,"_3709":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_93":94,"_119":120,"_128":129},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_30":31,"_53":54,"_79":80,"_81":82,"_36":37,"_83":84,"_85":86,"_87":88,"_89":90,"_91":92},"id","d984286d-9b53-4efd-8e26-d847d9b27cdc_1","docId","d984286d-9b53-4efd-8e26-d847d9b27cdc","title","Artikel 436, WIB 92","articleNumber","436","slug","artikel-436","scope","AJ 1992","contents","Art. 436, is van toepassing vanaf het aanslagjaar 1992 (art. 327, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\nDe inschrijvingen genomen na de in artikel 435, derde lid, bedoelde termijn, of tot zekerheid van belastingen die niet overeenkomstig artikel 434 werden ter kennis gegeven, kunnen niet worden ingeroepen tegen de hypothecaire schuldeisers, noch tegen de verkrijger die handlichting ervan zal kunnen vorderen.","htmlContents","

\nArt. 436, is van toepassing vanaf het aanslagjaar 1992 (art. 327, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

De inschrijvingen genomen na de in artikel 435, derde lid, bedoelde termijn, of tot zekerheid van belastingen die niet overeenkomstig artikel 434 werden ter kennis gegeven, kunnen niet worden ingeroepen tegen de hypothecaire schuldeisers, noch tegen de verkrijger die handlichting ervan zal kunnen vorderen.

","keywords",[25,26,27,28,29],"inning van de belasting","invordering","rechten van de Schatkist","notaris","aansprakelijkheid van de notaris","references",[32,49],{"_7":33,"_11":34,"_15":35,"_36":37},"ecafbe41-82b4-49a2-b7ce-9f020cb14e5b","Artikel 434, WIB 92","artikel-434","collection",{"_38":39,"_40":41,"_15":46},"code","WIB92","name",{"_42":43,"_44":45},"short","WIB 92","long","Wetboek van inkomstenbelastingen 1992",{"_44":47,"_42":48},"wetboek-inkomstenbelastingen-1992","wib92",{"_7":50,"_11":51,"_15":52,"_36":37},"ef6695a9-8b96-4704-a980-7c19e1b63986","Artikel 435, WIB 92","artikel-435","referencedBy",[55,66],{"_7":56,"_11":57,"_15":16,"_36":58},"9c8a48f1-3d6f-4208-9a8e-67c92d8d527b","Commentaar van art. 436, WIB 92",{"_38":59,"_40":60,"_15":63},"ComIB92",{"_42":61,"_44":62},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_44":64,"_42":65},"commentaar-wib-92","comib92",{"_7":67,"_11":68,"_15":69,"_36":70},"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",{"_38":71,"_40":72,"_15":74,"_77":78},"CIRC",{"_42":73,"_44":73},"Circulaires",{"_44":75,"_42":76},"circulaires","circ","shouldPaginate",true,"commentsOn",[],"commentedOnBy",{"_7":56,"_11":57,"_15":16,"_36":58},"source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/d984286d-9b53-4efd-8e26-d847d9b27cdc","version",1,"versionCount",3,"rank",751,"allVersions",[95,106,115],{"_7":96,"_9":10,"_11":12,"_13":14,"_15":16,"_17":97,"_19":98,"_21":99,"_23":100,"_101":102,"_103":104,"_36":37,"_83":84,"_85":86,"_87":90,"_89":90,"_91":92,"_105":-7},"d984286d-9b53-4efd-8e26-d847d9b27cdc_3","2020-01-01","Art. 436 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. 436 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)]

(...)

",[25,26,27,28,29],"subjects",[],"referredBy",[],"validFrom",{"_7":107,"_9":10,"_11":12,"_13":14,"_15":16,"_17":108,"_19":109,"_21":110,"_23":111,"_101":112,"_103":113,"_36":37,"_83":84,"_85":86,"_87":114,"_89":90,"_91":92,"_105":-7},"d984286d-9b53-4efd-8e26-d847d9b27cdc_2","2007-03-01","Art. 436 is van toepassing vanaf 01.03.2007 (art. 4, KB 25.02.2007 - B.S. 28.02.2007; Numac: 2007003091; en art. 17, W 24.07.2008 - B.S. 07.08.2008; Numac: 2008202687)\n\nDe inschrijvingen genomen na de in artikel 435, § 3, eerste lid, bedoelde termijn, of tot zekerheid van belastingen die niet overeenkomstig artikel 434 werden ter kennis gegeven, kunnen niet worden ingeroepen tegen de hypothecaire schuldeisers, noch tegen de verkrijger die handlichting ervan zal kunnen vorderen.","

Art. 436 is van toepassing vanaf 01.03.2007 (art. 4, KB 25.02.2007 - B.S. 28.02.2007; Numac: 2007003091; en art. 17, W 24.07.2008 - B.S. 07.08.2008; Numac: 2008202687)

De inschrijvingen genomen na de in artikel 435, § 3, eerste lid, bedoelde termijn, of tot zekerheid van belastingen die niet overeenkomstig artikel 434 werden ter kennis gegeven, kunnen niet worden ingeroepen tegen de hypothecaire schuldeisers, noch tegen de verkrijger die handlichting ervan zal kunnen vorderen.

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