15 AVRIL 2018. - Loi modifiant l'article 375 du Code des impôts sur les revenus 1992 (1)
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
La Chambre des représentants a adopté et Nous sanctionnons ce qui suit :
Article 1er. La présente loi règle une matière visée à l'article 74 de la Constitution.
Art. 2. Dans l'article 374, alinéa 1er, du Code des impôts sur les revenus 1992, modifié en dernier lieu par la loi du 27 avril 2016, les mots "de la réclamation" sont remplacés par les mots "de la réclamation ou de la demande de rectification".
Art. 3. Dans l'article 375 du même Code, modifié en dernier lieu par la loi du 25 décembre 2017, il est inséré un paragraphe 1er /1 rédigé comme suit :
" § 1er/1. Par dérogation au paragraphe 1er, le redevable ou son conjoint, sur les biens duquel l'imposition est mise en recouvrement, peut faire la demande écrite et motivée au conseiller général de l'administration qui a l'établissement de l'impôt sur les revenus dans ses attributions ou au fonctionnaire délégué par lui de rectifier sa décision. La demande doit être introduite dans un délai de trois mois à compter du troisième jour ouvrable suivant l'envoi de la notification de la décision relative à la réclamation. La demande est irrecevable lorsque le redevable a introduit une action auprès du tribunal de première instance préalablement à la demande de rectification.
Le conseiller général ou son délégué peut rectifier en tout ou en partie la décision visée au paragraphe 1er. Il statue également par décision motivée sur les griefs formulés contre la décision visée au paragraphe 1er.
La décision motivée prise en application de l'alinéa 2 est notifiée par lettre recommandée à la poste. Cette décision est irrévocable à défaut d'intentement d'une action auprès du tribunal de première instance, dans le délai fixé par l'article 1385undecies, alinéa 5, du Code judiciaire.".
Art. 4. L'article 1385undecies du Code judiciaire, modifié en dernier lieu par la loi du 10 juillet...
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