Prescription
Auteur | Paul Vandenabeele |
Occupation de l'auteur | Chroniqueur juridique , La Dernière Heure |
Pages | 249-251 |
Page 249
Il y a prescription pour la demande :
1º des droits, intérêts et amendes dus sur une déclaration, après deux ans à compter du jour du dépôt de la déclaration;
2º de l'action en expertise de biens sujets à pareil contrôle et des droits, intérêts et amendes en cas d'insuffisance d'évaluation desdits biens, après deux ans; des droits, intérêts et amendes en cas d'insuffisance d'évaluation de biens non sujets à l'expertise, après dix ans; le tout à compter du jour du dépôt de la déclaration;
3º des droits, intérêts et amendes dus en cas d'absence de déclaration, ou d'omission de biens dans la déclaration, après dix ans à compter du jour où le délai fixé pour le dépôt de la déclaration par l'article 40 est expiré.
Si l'irrégularité porte sur un immeuble situé en Belgique ou sur des rentes et créances inscrites dans les registres tenus en Belgique par les conservateurs des hypothèques, ce délai est réduit à cinq ans.
En cas de décès en pays étranger, la prescription ne court que du jour de l'inscription de l'acte de décès aux registres de l'état civil du Royaume ou du jour auquel l'Administration a eu connaissance du décès par des actes enregistrés dans le Royaume;
4º des droits, intérêts et amendes, en cas d'inexactitude des faits indiqués dans la déclaration, autres que la valeur ou la consistance des biens, après cinq ans à compter du jour du dépôt de la déclaration; Page 250
5º des sommes éludées et, le cas échéant, des amendes encourues pour contravention à l'article 83, après cinq ans à compter du jour où les titres ont été offerts en paiement;
6º des amendes encourues pour contravention aux articles 34, 46, 95 à 103(1), et 107, après cinq ans à compter du jour où la contravention a été commise;
7º de l'amende établie par l'article 125, après deux ans à compter de la date de la signification de la contrainte.
Lorsqu'une offre de dation en paiement est faite conformément à l'article 83-3, le délai prévu à l'alinéa 1er, 1º, ne prend cours, en ce qui concerne les sommes qui ne sont pas acquittées par suite du refus ou de l'acceptation partielle de l'offre, qu'à compter du jour où l'offre est refusée ou est acceptée seulement pour partie soit quant aux biens, soit quant à la valeur (article 137).
Il y a prescription pour la demande en restitution des droits, intérêts et amendes, après cinq ans à compter du 1er janvier de l'année au cours de laquelle l'action est née (article 138).
La prescription de l'action en...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- Succession, comment la calculer?
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- Établissement des droits
- Remerciements
- Préface
- Actif imposable
- Préambule
- Évaluation de l' actif imposable
- Passif admissible
- Introduction
- Déclaration de succession
- Tarif des droits
- Exemptions
- Réductions
- Liquidation des droits
- Paiement des droits et amendes
- Garanties de l'Etat
- Obligations imposées à des tiers en vue d' assurer la juste perception des droits de succession dus par suite du décès d' habitants du royaume
- Moyens de preuve
- Pénalités
- Restitution des droits
- Prescription
- Poursuites et instances
- Renseignements à fournir par les receveurs
- Annexes
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