[{"_1":2,"_3708":-5,"_3709":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_87":88,"_122":123,"_131":132},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_30":31,"_53":54,"_73":74,"_75":76,"_36":37,"_77":78,"_79":80,"_81":82,"_83":84,"_85":86},"id","2534dd5f-9d62-465f-a237-a4decdc67033_1","docId","2534dd5f-9d62-465f-a237-a4decdc67033","title","Artikel 438, WIB 92","articleNumber","438","slug","artikel-438","scope","AJ 1992","contents","Art. 438 is van toepassing vanaf het aanslagjaar 1992 (art. 329, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\nDe in de artikelen 433 en 435 bedoelde berichten en inlichtingen dienen opgemaakt te worden overeenkomstig de door de Minister van Financiën bepaalde modellen.","htmlContents","

Art. 438 is van toepassing vanaf het aanslagjaar 1992 (art. 329, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

De in de artikelen 433 en 435 bedoelde berichten en inlichtingen dienen opgemaakt te worden overeenkomstig de door de Minister van Financiën bepaalde modellen.

","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},"b3f6dddd-3359-41bb-8624-cf7a0f1a9603","Artikel 433, WIB 92","artikel-433","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",[55,59,70],{"_7":56,"_11":57,"_15":58,"_36":37},"ffcace53-013b-48b0-9b8f-8af742568804","Artikel 439, WIB 92","artikel-439",{"_7":60,"_11":61,"_15":16,"_36":62},"4ce7a963-0de3-41d4-b0b6-db68b68d7c3f","Commentaar van art. 438, WIB 92",{"_38":63,"_40":64,"_15":67},"ComIB92",{"_42":65,"_44":66},"ComIB 92","Commentaar op het Wetboek van inkomstenbelastingen 1992",{"_44":68,"_42":69},"commentaar-wib-92","comib92",{"_7":71,"_11":72,"_15":58,"_36":62},"5b08ebf3-4cd9-4917-ae44-6241323bf6a2","Commentaar van art. 439, WIB 92","commentsOn",[],"commentedOnBy",{"_7":60,"_11":61,"_15":16,"_36":62},"source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/2534dd5f-9d62-465f-a237-a4decdc67033","version",1,"versionCount",4,"rank",753,"allVersions",[89,100,109,118],{"_7":90,"_9":10,"_11":12,"_13":14,"_15":16,"_17":91,"_19":92,"_21":93,"_23":94,"_95":96,"_97":98,"_36":37,"_77":78,"_79":80,"_81":84,"_83":84,"_85":86,"_99":-7},"2534dd5f-9d62-465f-a237-a4decdc67033_4","2020-01-01","Art. 438 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. 438 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":101,"_9":10,"_11":12,"_13":14,"_15":16,"_17":102,"_19":103,"_21":104,"_23":105,"_95":106,"_97":107,"_36":37,"_77":78,"_79":80,"_81":108,"_83":84,"_85":86,"_99":-7},"2534dd5f-9d62-465f-a237-a4decdc67033_3","2019-12-30","Art. 438 is van toepassing vanaf 30.12.2019 (art. 8 en 24, W 23.04.2020 - B.S. 11.05.2020; Numac: 2020040971)\n\nDe Federale Overheidsdienst Financiën vertegenwoordigd door de voorzitter van het Directiecomité is de verwerkingsverantwoordelijke in de zin van de Verordening (EU) 2016/679 van 27 april 2016 van het Europees Parlement en de Raad betreffende de bescherming van natuurlijke personen in verband met de verwerking van persoonsgegevens en betreffende het vrije verkeer van die gegevens en tot intrekking van Richtlijn 95/46/EG, en van de wet van 30 juli 2018 betreffende de bescherming van natuurlijke personen met betrekking tot de verwerking van persoonsgegevens, voor het verzamelen en opslaan van de gegevens die van de notarissen worden ontvangen in uitvoering van de artikelen 412bis en 433, het gebruik ervan om na te gaan of de personen die daarin worden vermeld, schuldenaars zijn van een zekere schuld aan de belastingadministratie, de kennisgeving van deze schulden, de mededeling van deze schulden aan de betrokken notarissen en, in voorkomend geval, het nemen van de nodige maatregelen voor de inschrijving van de wettelijke hypotheek.\n\nDe gegevens opgenomen in het bericht en de kennisgeving respectievelijk bedoeld in artikel 412bis, §§ 2 en 3, en in het bericht, de kennisgeving en de inlichting respectievelijk bedoeld in artikel 433, 434 en 435 worden door de Federale Overheidsdienst Financiën bewaard tot uiterlijk 31 december van het jaar volgend op het jaar waarin de verjaring plaatsvindt van alle handelingen nodig om de wettelijke hypotheek van de Schatkist te waarborgen of om aansprakelijkheidsvorderingen te kunnen instellen teneinde de invordering van de bedrijfsvoorheffing met betrekking tot de in artikel 272, tweede lid, vermelde meerwaarden, en van de inkomstenbelastingen en bijbehoren te verzekeren, die tot de bevoegdheid van de verwerkingsverantwoordelijke bedoeld in het eerste lid behoren en, in voorkomend geval, de volledige betaling van alle ermee verbonden bedragen gerealiseerd werd en de ermee verbonden procedures en administratieve en gerechtelijke beroepen definitief afgesloten zijn.","

Art. 438 is van toepassing vanaf 30.12.2019 (art. 8 en 24, W 23.04.2020 - B.S. 11.05.2020; Numac: 2020040971)

De Federale Overheidsdienst Financiën vertegenwoordigd door de voorzitter van het Directiecomité is de verwerkingsverantwoordelijke in de zin van de Verordening (EU) 2016/679 van 27 april 2016 van het Europees Parlement en de Raad betreffende de bescherming van natuurlijke personen in verband met de verwerking van persoonsgegevens en betreffende het vrije verkeer van die gegevens en tot intrekking van Richtlijn 95/46/EG, en van de wet van 30 juli 2018 betreffende de bescherming van natuurlijke personen met betrekking tot de verwerking van persoonsgegevens, voor het verzamelen en opslaan van de gegevens die van de notarissen worden ontvangen in uitvoering van de artikelen 412bis en 433, het gebruik ervan om na te gaan of de personen die daarin worden vermeld, schuldenaars zijn van een zekere schuld aan de belastingadministratie, de kennisgeving van deze schulden, de mededeling van deze schulden aan de betrokken notarissen en, in voorkomend geval, het nemen van de nodige maatregelen voor de inschrijving van de wettelijke hypotheek.

De gegevens opgenomen in het bericht en de kennisgeving respectievelijk bedoeld in artikel 412bis, §§ 2 en 3, en in het bericht, de kennisgeving en de inlichting respectievelijk bedoeld in artikel 433, 434 en 435 worden door de Federale Overheidsdienst Financiën bewaard tot uiterlijk 31 december van het jaar volgend op het jaar waarin de verjaring plaatsvindt van alle handelingen nodig om de wettelijke hypotheek van de Schatkist te waarborgen of om aansprakelijkheidsvorderingen te kunnen instellen teneinde de invordering van de bedrijfsvoorheffing met betrekking tot de in artikel 272, tweede lid, vermelde meerwaarden, en van de inkomstenbelastingen en bijbehoren te verzekeren, die tot de bevoegdheid van de verwerkingsverantwoordelijke bedoeld in het eerste lid behoren en, in voorkomend geval, de volledige betaling van alle ermee verbonden bedragen gerealiseerd werd en de ermee verbonden procedures en administratieve en gerechtelijke beroepen definitief afgesloten zijn.

",[25,26,27,28,29],[],[],3,{"_7":110,"_9":10,"_11":12,"_13":14,"_15":16,"_17":111,"_19":112,"_21":113,"_23":114,"_95":115,"_97":116,"_36":37,"_77":78,"_79":80,"_81":117,"_83":84,"_85":86,"_99":-7},"2534dd5f-9d62-465f-a237-a4decdc67033_2","2019-04-01","Art. 438 wordt opgeheven 10 dagen na publicatie van de wet in het Belgisch Staatsblad (01.04.2019) (art. 46, W 11.02.2019 - B.S. 22.03.2019; Numac: 2019040488)\n\n(...)","

Art. 438 wordt opgeheven 10 dagen na publicatie van de wet in het Belgisch Staatsblad (01.04.2019) (art. 46, W 11.02.2019 - B.S. 22.03.2019; Numac: 2019040488)

(...)

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