[{"_1":2,"_3696":-5,"_3697":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_82":83,"_108":109,"_116":117},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_30":31,"_53":54,"_66":67,"_68":69,"_36":37,"_72":73,"_74":75,"_76":77,"_78":79,"_80":81},"id","ffcace53-013b-48b0-9b8f-8af742568804_1","docId","ffcace53-013b-48b0-9b8f-8af742568804","title","Artikel 439, WIB 92","articleNumber","439","slug","artikel-439","scope","AJ 1992","contents","Art. 439 is van toepassing vanaf het aanslagjaar 1992 (art. 330, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\nDe artikelen 433 tot 438 zijn van toepassing op elke persoon die bevoegd is om de authenticiteit te verlenen aan de in artikel 433 bedoelde akten.","htmlContents","

Art. 439 is van toepassing vanaf het aanslagjaar 1992 (art. 330, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

De artikelen 433 tot 438 zijn van toepassing op elke persoon die bevoegd is om de authenticiteit te verlenen aan de in artikel 433 bedoelde akten.

","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},"2534dd5f-9d62-465f-a237-a4decdc67033","Artikel 438, WIB 92","artikel-438","referencedBy",[55],{"_7":56,"_11":57,"_15":35,"_36":58},"87ea159b-49d2-4de9-b2a5-b1fdde9bed96","Commentaar van art. 433, 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","commentsOn",[],"commentedOnBy",{"_7":70,"_11":71,"_15":16,"_36":58},"5b08ebf3-4cd9-4917-ae44-6241323bf6a2","Commentaar van art. 439, WIB 92","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/ffcace53-013b-48b0-9b8f-8af742568804","version",1,"versionCount",3,"rank",754,"allVersions",[84,95,104],{"_7":85,"_9":10,"_11":12,"_13":14,"_15":16,"_17":86,"_19":87,"_21":88,"_23":89,"_90":91,"_92":93,"_36":37,"_72":73,"_74":75,"_76":79,"_78":79,"_80":81,"_94":-7},"ffcace53-013b-48b0-9b8f-8af742568804_3","2020-01-01","Art. 439 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. 439 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)]

(...)

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Art. 439 is van toepassing 10 dagen na publicatie van de wet in het Belgisch Staatsblad (01.04.2019) (art. 47, W 11.02.2019 - B.S. 22.03.2019; Numac: 2019040488)

De artikelen 433 tot 437 zijn van toepassing op elke persoon die bevoegd is om de authenticiteit te verlenen aan de in artikel 433 bedoelde akten.

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