15 APRIL 2018. - Wet tot wijziging van artikel 375 van het Wetboek van de inkomstenbelastingen 1992 (1)
FILIP, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
De Kamer van volksvertegenwoordigers heeft aangenomen en Wij bekrachtigen hetgeen volgt :
Artikel 1. Deze wet regelt een aangelegenheid als bedoeld in artikel 74 van de Grondwet.
Art. 2. In artikel 374, eerste lid, van het Wetboek van de inkomstenbelastingen 1992, laatstelijk gewijzigd bij de wet van 27 april 2016, worden de woorden "het bezwaarschrift" vervangen door de woorden "het bezwaarschrift of het verzoek tot rechtzetting".
Art. 3. In artikel 375 van het hetzelfde Wetboek, laatstelijk gewijzigd bij de wet van 25 december 2017, wordt een paragraaf 1/1 ingevoegd, luidende :
" § 1/1. In afwijking van paragraaf 1 kan de belastingschuldige of zijn echtgenoot op wiens goederen de aanslag wordt ingevorderd, de adviseur-generaal van de administratie belast met de vestiging van de inkomstenbelastingen of de door hem gedelegeerde ambtenaar schriftelijk en gemotiveerd verzoeken zijn beslissing recht te zetten. Het verzoek dient te worden ingediend binnen een termijn van drie maanden te rekenen van de derde werkdag volgend op de verzending van de kennisgeving van de beslissing over het bezwaarschrift. Het verzoek is onontvankelijk wanneer de belastingschuldige voorafgaand aan het verzoek tot rechtzetting een vordering bij de rechtbank van eerste aanleg heeft ingesteld.
De adviseur-generaal of zijn gedelegeerde kan de in paragraaf 1 genomen beslissing geheel of gedeeltelijk rechtzetten. Hij doet tevens gemotiveerd uitspraak over de aangevoerde grieven tegen de in paragraaf 1 genomen beslissing.
De kennisgeving van de met rede omklede beslissing genomen bij toepassing van het tweede lid geschiedt bij ter post aangetekende brief. De beslissing is onherroepelijk wanneer geen vordering is ingesteld bij de rechtbank van eerste aanleg binnen de in artikel 1385undecies, vijfde lid, van het Gerechtelijk Wetboek vermelde termijn.".
Art. 4. Artikel 1385undecies van het Gerechtelijk Wetboek...
Pour continuer la lecture
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