Renseignements à fournir par les receveurs
Auteur | Paul Vandenabeele |
Occupation de l'auteur | Chroniqueur juridique , La Dernière Heure |
Pages | 257-259 |
Page 257
Sans préjudice des lois particulières, les receveurs des droits de succession délivrent des copies ou des extraits des déclarations de succession :
1º à la demande des intéressés en nom direct, de leurs héritiers ou ayants cause;
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à la demande des tiers, moyennant une ordonnance du juge de paix.
La délivrance des pièces ci-dessus donne droit à une rétribution à fixer par le Ministre des finances (article 143).
Les receveurs des droits de succession sont tenus de faire connaître, sur sa simple demande, à toute personne, moyennant une rétribution à fixer par le Ministre des finances, les titres de propriété des biens immeubles situés dans le ressort de leur bureau (article 144).
Les receveurs des droits de succession sont tenus d'indiquer, moyennant une rétribution à fixer par le Ministre des finances, sur la réquisition des héritiers, légataires ou donataires soit Page 258 d'un époux décédé, soit d'un de ses représentants, les reprises et récompenses qui intéressent cet époux et qui procèdent de contrats translatifs de biens immeubles situés dans le ressort de leur bureau.
En ce cas, les receveurs peuvent exiger que les requérants leur fassent connaître la date du mariage ainsi que le régime matrimonial de l'époux dont il y a lieu de rechercher les reprises et les récompenses (article 145).
Les renseignements prévus aux articles 143 à 145 doivent être fournis également aux mandataires des intéressés, pourvu qu'il soit justifié du mandat (article 146).
Celui qui intervient à quelque titre que ce soit, dans l'application des lois fiscales ou qui a accès dans les bureaux de l'Administration de la taxe sur la valeur ajoutée, de l'enregistrement et des domaines, est tenu de garder, en dehors de l'exercice de ses fonctions, le secret le plus absolu au sujet de tout ce dont il a eu connaissance par suite de l'exécution de sa mission.
Les fonctionnaires de l'Administration de la taxe sur la valeur ajoutée, de l'enregistrement et des domaines, restent dans l'exercice de leurs fonctions, lorsqu'ils communiquent aux autres services...
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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