[{"_1":2,"_3770":-5,"_3771":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_108":109,"_179":180,"_187":188},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":24,"_29":30,"_31":32,"_86":87,"_88":89,"_37":90,"_98":99,"_100":101,"_102":103,"_104":105,"_106":107},"id","3970844b-6073-4374-9d0b-fde2a2d89d00_1","docId","3970844b-6073-4374-9d0b-fde2a2d89d00","title","Artikel 463, WIB 92","articleNumber","463","slug","artikel-463","scope","AJ 1992","contents","Art. 463 is van toepassing met ingang van het aanslagjaar 1992 (art. 350bis, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)\n\n\nDe ambtenaren van de Administratie der directe belastingen en van de Administratie van de bijzondere belastinginspectie mogen, op straffe van nietigheid van de akte van rechtspleging, slechts als getuige worden gehoord.","htmlContents","

Art. 463 is van toepassing met ingang van het aanslagjaar 1992 (art. 350bis, WIB; art. 1, KB 10.04.1992 - B.S. 30.07.1992; Numac: 1992003456)

\n
\n

De ambtenaren van de Administratie der directe belastingen en van de Administratie van de bijzondere belastinginspectie mogen, op straffe van nietigheid van de akte van rechtspleging, slechts als getuige worden gehoord.

","keywords",[25,26,27,28],"sanctie","strafrechtelijke sanctie","fiscale fraude","strafvordering","references",[],"referencedBy",[33,50,54,58,61,74,78,82],{"_7":34,"_11":35,"_15":36,"_37":38},"5c4b95da-b517-4001-88eb-b9e418a59784","Commentaar van art. 337, WIB 92","artikel-337","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":53,"_37":38},"b80d0473-9e41-4bfe-a39b-5b29a3bd7e7d","Commentaar van art. 444, WIB 92","artikel-444",{"_7":55,"_11":56,"_15":57,"_37":38},"ae56680b-b93e-4711-9901-830cc5108b2c","Commentaar van art. 449, WIB 92","artikel-449",{"_7":59,"_11":60,"_15":16,"_37":38},"a13fe121-9fc2-437a-87e7-01dc2176fcef","Commentaar van art. 463, WIB 92",{"_7":62,"_11":63,"_15":64,"_37":65},"1dade76d-b5e7-4fae-baa9-f60bf027e63d","Circulaire AFZ nr. 7/2010 d.d. 04.06.2010","circulaire-afz-nr-7-2010-d-d-04-06-2010",{"_39":66,"_41":67,"_15":69,"_72":73},"CIRC",{"_43":68,"_45":68},"Circulaires",{"_45":70,"_43":71},"circulaires","circ","shouldPaginate",true,{"_7":75,"_11":76,"_15":77,"_37":65},"c9b2b6d1-68ab-4e03-996e-6870ccc081d3","Circulaire nr. Ci.D.19/449.528 van 09.04.1993","circulaire-nr-ci-d-19-449-528-van-09-04-1993",{"_7":79,"_11":80,"_15":81,"_37":65},"23f8fb25-32b8-4da6-a678-2e7991c3b77d","Circulaire AFZ nr 9/2012 d.d. 23.10.2012 (AFZ/2012-0629)","circulaire-afz-nr-9-2012-d-d-23-10-2012-afz-2012-0629",{"_7":83,"_11":84,"_15":85,"_37":65},"f06d102d-4696-43db-bb68-f568c82543b4","Circulaire nr. Ci.D.19/460.156 van 22.04.1994","circulaire-nr-ci-d-19-460-156-van-22-04-1994","commentsOn",[],"commentedOnBy",{"_7":59,"_11":60,"_15":16,"_37":38},{"_39":91,"_41":92,"_15":95},"WIB92",{"_43":93,"_45":94},"WIB 92","Wetboek van inkomstenbelastingen 1992",{"_45":96,"_43":97},"wetboek-inkomstenbelastingen-1992","wib92","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/3970844b-6073-4374-9d0b-fde2a2d89d00","version",1,"versionCount",8,"rank",788,"allVersions",[110,121,130,139,148,157,166,175],{"_7":111,"_9":10,"_11":12,"_13":14,"_15":16,"_17":112,"_19":113,"_21":114,"_23":115,"_116":117,"_118":119,"_37":90,"_98":99,"_100":101,"_102":105,"_104":105,"_106":107,"_120":-7},"3970844b-6073-4374-9d0b-fde2a2d89d00_8","2022-04-04","Art. 463, vijfde lid, is van toepassing 10 dagen na publicatie van de wet in het Belgisch Staatsblad (04.04.2022) (art. 13, W 17.03.2022 - B.S. 25.03.2022; Numac: 2022020530)\n\n\nDe ambtenaren van de Algemene Administratie van de Fiscaliteit en de Algemene Administratie van de inning en de invordering en van de Algemene Administratie van de Bijzondere Belastinginspectie mogen, op straffe van nietigheid van de akte van rechtspleging, slechts als getuige worden gehoord.\n\nHet eerste lid is niet van toepassing op de krachtens artikel 71 van de wet van 28 december 1992 bij het parket gedetacheerde ambtenaren van die administraties.\n\nHet eerste lid is evenmin van toepassing op de ambtenaren van die administraties die, krachtens artikel 31 van de wet van 30 maart 1994 tot uitvoering van het globaal plan op het stuk van de fiscaliteit, ter beschikking zijn gesteld van de federale politie.\n\nHet eerste lid is niet van toepassing op de ambtenaren die deelnemen aan het in artikel 29, § 3, tweede lid, van het Wetboek van strafvordering bedoelde overleg.\n\nHet eerste lid is niet van toepassing op de ambtenaren zoals bedoeld in artikel 338quater, § 1, die bijstand leveren aan de gemengde multidisciplinaire onderzoeksteams bedoeld in artikel 338quater, § 2.","

Art. 463, vijfde lid, is van toepassing 10 dagen na publicatie van de wet in het Belgisch Staatsblad (04.04.2022) (art. 13, W 17.03.2022 - B.S. 25.03.2022; Numac: 2022020530)

\n
\n

De ambtenaren van de Algemene Administratie van de Fiscaliteit en de Algemene Administratie van de inning en de invordering en van de Algemene Administratie van de Bijzondere Belastinginspectie mogen, op straffe van nietigheid van de akte van rechtspleging, slechts als getuige worden gehoord.

Het eerste lid is niet van toepassing op de krachtens artikel 71 van de wet van 28 december 1992 bij het parket gedetacheerde ambtenaren van die administraties.

Het eerste lid is evenmin van toepassing op de ambtenaren van die administraties die, krachtens artikel 31 van de wet van 30 maart 1994 tot uitvoering van het globaal plan op het stuk van de fiscaliteit, ter beschikking zijn gesteld van de federale politie.

Het eerste lid is niet van toepassing op de ambtenaren die deelnemen aan het in artikel 29, § 3, tweede lid, van het Wetboek van strafvordering bedoelde overleg.

Het eerste lid is niet van toepassing op de ambtenaren zoals bedoeld in artikel 338quater, § 1, die bijstand leveren aan de gemengde multidisciplinaire onderzoeksteams bedoeld in artikel 338quater, § 2.

",[25,26,27,28],"subjects",[],"referredBy",[],"validFrom",{"_7":122,"_9":10,"_11":12,"_13":14,"_15":16,"_17":123,"_19":124,"_21":125,"_23":126,"_116":127,"_118":128,"_37":90,"_98":99,"_100":101,"_102":129,"_104":105,"_106":107,"_120":-7},"3970844b-6073-4374-9d0b-fde2a2d89d00_7","2020-01-01","Art. 463, vierde lid, is van toepassing vanaf 01.01.2020 (art. 4 en 5, W 11.06.2020 - B.S. 19.06.2020; Numac: 2020041744)\n\n\nDe ambtenaren van de Algemene Administratie van de Fiscaliteit en de Algemene Administratie van de inning en de invordering en van de Algemene Administratie van de Bijzondere Belastinginspectie mogen, op straffe van nietigheid van de akte van rechtspleging, slechts als getuige worden gehoord.\n\nHet eerste lid is niet van toepassing op de krachtens artikel 71 van de wet van 28 december 1992 bij het parket gedetacheerde ambtenaren van die administraties.\n\nHet eerste lid is evenmin van toepassing op de ambtenaren van die administraties die, krachtens artikel 31 van de wet van 30 maart 1994 tot uitvoering van het globaal plan op het stuk van de fiscaliteit, ter beschikking zijn gesteld van de federale politie.\n\nHet eerste lid is niet van toepassing op de ambtenaren die deelnemen aan het in artikel 29, § 3, tweede lid, van het Wetboek van strafvordering bedoelde overleg.","

Art. 463, vierde lid, is van toepassing vanaf 01.01.2020 (art. 4 en 5, W 11.06.2020 - B.S. 19.06.2020; Numac: 2020041744)

\n
\n

Het eerste lid is niet van toepassing op de krachtens artikel 71 van de wet van 28 december 1992 bij het parket gedetacheerde ambtenaren van die administraties.

Het eerste lid is niet van toepassing op de ambtenaren die deelnemen aan het in artikel 29, § 3, tweede lid, van het Wetboek van strafvordering bedoelde overleg.

",[25,26,27,28],[],[],7,{"_7":131,"_9":10,"_11":12,"_13":14,"_15":16,"_17":132,"_19":133,"_21":134,"_23":135,"_116":136,"_118":137,"_37":90,"_98":99,"_100":101,"_102":138,"_104":105,"_106":107,"_120":-7},"3970844b-6073-4374-9d0b-fde2a2d89d00_6","2014-05-16","Art. 463, eerste lid, treedt in werking op de dag van de bekendmaking in het Belgisch Staatsblad (art. 20 en 99, 1ste lid, W 25.04.2014 - B.S. 16.05.2014; Numac: 2014003219)\n\n\nDe ambtenaren van de Algemene Administratie van de Fiscaliteit en de Algemene Administratie van de inning en de invordering en van de Algemene Administratie van de Bijzondere Belastinginspectie mogen, op straffe van nietigheid van de akte van rechtspleging, slechts als getuige worden gehoord.\n\nHet eerste lid is niet van toepassing op de krachtens artikel 71 van de wet van 28 december 1992 bij het parket gedetacheerde ambtenaren van die administraties.\n\nHet eerste lid is evenmin van toepassing op de ambtenaren van die administraties die, krachtens artikel 31 van de wet van 30 maart 1994 tot uitvoering van het globaal plan op het stuk van de fiscaliteit, ter beschikking zijn gesteld van de federale politie.\n\nHet eerste lid is niet van toepassing op de ambtenaren die deelnemen aan het in artikel 29, derde lid, van het Wetboek van strafvordering bedoelde overleg.","

Art. 463, eerste lid, treedt in werking op de dag van de bekendmaking in het Belgisch Staatsblad (art. 20 en 99, 1ste lid, W 25.04.2014 - B.S. 16.05.2014; Numac: 2014003219)

\n
\n

Het eerste lid is niet van toepassing op de krachtens artikel 71 van de wet van 28 december 1992 bij het parket gedetacheerde ambtenaren van die administraties.

Het eerste lid is niet van toepassing op de ambtenaren die deelnemen aan het in artikel 29, derde lid, van het Wetboek van strafvordering bedoelde overleg.

",[25,26,27,28],[],[],6,{"_7":140,"_9":10,"_11":12,"_13":14,"_15":16,"_17":141,"_19":142,"_21":143,"_23":144,"_116":145,"_118":146,"_37":90,"_98":99,"_100":101,"_102":147,"_104":105,"_106":107,"_120":-7},"3970844b-6073-4374-9d0b-fde2a2d89d00_5","2012-11-01","Art. 463, vierde lid, is van toepassing met ingang van 01.11.2012 (art. 9, W 20.09.2012 - B.S. 22.10.2012; Numac: 2012009416)\n\n\nDe ambtenaren van de Administratie der directe belastingen en van de Administratie van de bijzondere belastinginspectie mogen, op straffe van nietigheid van de akte van rechtspleging, slechts als getuige worden gehoord.\n\nHet eerste lid is niet van toepassing op de krachtens artikel 71 van de wet van 28 december 1992 bij het parket gedetacheerde ambtenaren van die administraties.\n\nHet eerste lid is evenmin van toepassing op de ambtenaren van die administraties die, krachtens artikel 31 van de wet van 30 maart 1994 tot uitvoering van het globaal plan op het stuk van de fiscaliteit, ter beschikking zijn gesteld van de federale politie.\n\nHet eerste lid is niet van toepassing op de ambtenaren die deelnemen aan het in artikel 29, derde lid, van het Wetboek van strafvordering bedoelde overleg.","

Art. 463, vierde lid, is van toepassing met ingang van 01.11.2012 (art. 9, W 20.09.2012 - B.S. 22.10.2012; Numac: 2012009416)

\n
\n

Het eerste lid is niet van toepassing op de krachtens artikel 71 van de wet van 28 december 1992 bij het parket gedetacheerde ambtenaren van die administraties.

Het eerste lid is niet van toepassing op de ambtenaren die deelnemen aan het in artikel 29, derde lid, van het Wetboek van strafvordering bedoelde overleg.

",[25,26,27,28],[],[],5,{"_7":149,"_9":10,"_11":12,"_13":14,"_15":16,"_17":150,"_19":151,"_21":152,"_23":153,"_116":154,"_118":155,"_37":90,"_98":99,"_100":101,"_102":156,"_104":105,"_106":107,"_120":-7},"3970844b-6073-4374-9d0b-fde2a2d89d00_4","2001-01-01","Art. 463, derde lid, is van toepassing met ingang van 01.01.2001 (art. 3 en 9, W 13.03.2002 - B.S. 29.03.2002; Numac: 2002003155)\n\n\nDe ambtenaren van de Administratie der directe belastingen en van de Administratie van de bijzondere belastinginspectie mogen, op straffe van nietigheid van de akte van rechtspleging, slechts als getuige worden gehoord.\n\nHet eerste lid is niet van toepassing op de krachtens artikel 71 van de wet van 28 december 1992 bij het parket gedetacheerde ambtenaren van die administraties.\n\nHet eerste lid is evenmin van toepassing op de ambtenaren van die administraties die, krachtens artikel 31 van de wet van 30 maart 1994 tot uitvoering van het globaal plan op het stuk van de fiscaliteit, ter beschikking zijn gesteld van de federale politie.","

Art. 463, derde lid, is van toepassing met ingang van 01.01.2001 (art. 3 en 9, W 13.03.2002 - B.S. 29.03.2002; Numac: 2002003155)

\n
\n

Het eerste lid is niet van toepassing op de krachtens artikel 71 van de wet van 28 december 1992 bij het parket gedetacheerde ambtenaren van die administraties.

",[25,26,27,28],[],[],4,{"_7":158,"_9":10,"_11":12,"_13":14,"_15":16,"_17":159,"_19":160,"_21":161,"_23":162,"_116":163,"_118":164,"_37":90,"_98":99,"_100":101,"_102":165,"_104":105,"_106":107,"_120":-7},"3970844b-6073-4374-9d0b-fde2a2d89d00_3","1994-04-10","Art. 463, derde lid, is van toepassing met ingang van 10.04.1994 (art. 24, W 30.03.1994 - B.S. 31.03.1994; Numac: 1994003236)\n\n\nDe ambtenaren van de Administratie der directe belastingen en van de Administratie van de bijzondere belastinginspectie mogen, op straffe van nietigheid van de akte van rechtspleging, slechts als getuige worden gehoord.\n\nHet eerste lid is niet van toepassing op de krachtens artikel 71 van de wet van 28 december 1992 bij het parket gedetacheerde ambtenaren van die administraties.\n\nHet eerste lid is evenmin van toepassing op de ambtenaren van die administraties, die krachtens artikel 31 van de wet van 30 maart 1994 tot uitvoering van het globaal plan op het stuk van de fiscaliteit, ter beschikking zijn gesteld van de Centrale Dienst voor de bestrijding van de georganiseerde economische en financiële delinkwentie.","

Art. 463, derde lid, is van toepassing met ingang van 10.04.1994 (art. 24, W 30.03.1994 - B.S. 31.03.1994; Numac: 1994003236)

\n
\n

Het eerste lid is niet van toepassing op de krachtens artikel 71 van de wet van 28 december 1992 bij het parket gedetacheerde ambtenaren van die administraties.

Het eerste lid is evenmin van toepassing op de ambtenaren van die administraties, die krachtens artikel 31 van de wet van 30 maart 1994 tot uitvoering van het globaal plan op het stuk van de fiscaliteit, ter beschikking zijn gesteld van de Centrale Dienst voor de bestrijding van de georganiseerde economische en financiële delinkwentie.

",[25,26,27,28],[],[],3,{"_7":167,"_9":10,"_11":12,"_13":14,"_15":16,"_17":168,"_19":169,"_21":170,"_23":171,"_116":172,"_118":173,"_37":90,"_98":99,"_100":101,"_102":174,"_104":105,"_106":107,"_120":-7},"3970844b-6073-4374-9d0b-fde2a2d89d00_2","1993-01-10","Art. 463, tweede lid, is van toepassing met ingang van 10.01.1993 (art. 25, W 28.12.1992 - B.S. 31.12.1992; Numac: 1992003810 - err. B.S. 18.02.1993)\n\n\nDe ambtenaren van de Administratie der directe belastingen en van de Administratie van de bijzondere belastinginspectie mogen, op straffe van nietigheid van de akte van rechtspleging, slechts als getuige worden gehoord.\n\nHet eerste lid is niet van toepassing op de krachtens artikel 71 van de wet van 28 december 1992 bij het parket gedetacheerde ambtenaren van die administraties.","

Art. 463, tweede lid, is van toepassing met ingang van 10.01.1993 (art. 25, W 28.12.1992 - B.S. 31.12.1992; Numac: 1992003810 - err. B.S. 18.02.1993)

\n
\n

Het eerste lid is niet van toepassing op de krachtens artikel 71 van de wet van 28 december 1992 bij het parket gedetacheerde ambtenaren van die administraties.

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