{"id":11369,"date":"2020-01-20T18:54:07","date_gmt":"2020-01-20T17:54:07","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=11369"},"modified":"2020-01-20T18:55:11","modified_gmt":"2020-01-20T17:55:11","slug":"lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/","title":{"rendered":"L&rsquo;introduction du Code de recouvrement s&rsquo;applique aux autorit\u00e9s locales"},"content":{"rendered":"<p><strong>L&rsquo;introduction du Code de recouvrement amiable et forc\u00e9 des cr\u00e9ances fiscales et non-fiscales a provoqu\u00e9 de nombreuses tensions entre les autorit\u00e9s locales en mati\u00e8re de recouvrement. Ce code a compl\u00e8tement supprim\u00e9 une s\u00e9rie de dispositions du CIR 92 auquel se r\u00e9f\u00e9rait l&rsquo;ancien d\u00e9cret du 30 mai 2008 relatif \u00e0 la proc\u00e9dure d&rsquo;\u00e9tablissement, de recouvrement et de contentieux des imp\u00f4ts provinciaux et communaux. Le l\u00e9gislateur apporte maintenant plus de clart\u00e9.<\/strong><\/p>\n<p>L&rsquo;ancien article 11 du d\u00e9cret du 30 mai 2008 relatif \u00e0 l&rsquo;\u00e9tablissement, au recouvrement et \u00e0 la proc\u00e9dure de contestation des imp\u00f4ts provinciaux et communaux renvoyait aux r\u00e8gles de recouvrement du CIR 92 et les rendait applicables aux imp\u00f4ts provinciaux et communaux. Ces dispositions ont \u00e9t\u00e9 enti\u00e8rement supprim\u00e9es par le nouveau Code de recouvrement. Toutefois, cette disposition de r\u00e9f\u00e9rence n&rsquo;a pas \u00e9t\u00e9 modifi\u00e9e. Cela a provoqu\u00e9 beaucoup de tensions et de discussions sur les cons\u00e9quences au niveau local. Par exemple, il n\u2019est pas clair s\u2019il existe ou non une base juridique permettant aux provinces ou aux municipalit\u00e9s de percevoir leurs imp\u00f4ts.<\/p>\n<p>Le l\u00e9gislateur a r\u00e9pondu \u00e0 cela &#8211; juste \u00e0 temps &#8211; le D\u00e9cret Programme du 20 d\u00e9cembre 2019, entr\u00e9 en vigueur le 1er janvier 2020, comble cette lacune. L&rsquo;article 29 du D\u00e9cret Programme d\u00e9clare d\u00e9sormais \u00e9galement le Code de recouvrement applicable aux taxes provinciales et municipales. A l&rsquo;exception de la sous-section relative \u00e0 la responsabilit\u00e9 et aux obligations concernant l&rsquo;\u00e9tablissement d&rsquo;un acte ou d&rsquo;un certificat d&rsquo;h\u00e9ritier. Le moment o\u00f9 ce paragraphe s&rsquo;appliquera aux autorit\u00e9s locales reste un point d&rsquo;interrogation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;introduction du Code de recouvrement amiable et forc\u00e9 des cr\u00e9ances fiscales et non-fiscales a provoqu\u00e9 de nombreuses tensions entre les autorit\u00e9s locales en mati\u00e8re de&#8230;<\/p>\n","protected":false},"author":7,"featured_media":11366,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[134],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L&#039;introduction du Code de recouvrement s&#039;applique aux autorit\u00e9s locales | Lauwers Law<\/title>\n<meta name=\"description\" content=\"L&#039;introduction du Code de recouvrement amiable et forc\u00e9 des cr\u00e9ances fiscales et non-fiscales a provoqu\u00e9 de nombreuses tensions entre les autorit\u00e9s locales en mati\u00e8re de recouvrement. Le l\u00e9gislateur apporte maintenant plus de clart\u00e9.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L&#039;introduction du Code de recouvrement s&#039;applique aux autorit\u00e9s locales | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"L&#039;introduction du Code de recouvrement amiable et forc\u00e9 des cr\u00e9ances fiscales et non-fiscales a provoqu\u00e9 de nombreuses tensions entre les autorit\u00e9s locales en mati\u00e8re de recouvrement. Le l\u00e9gislateur apporte maintenant plus de clart\u00e9.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2020-01-20T17:54:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-01-20T17:55:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/money-PKYQSW2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Thierry Lauwers\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:site\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Thierry Lauwers\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/\",\"url\":\"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/\",\"name\":\"L'introduction du Code de recouvrement s'applique aux autorit\u00e9s locales | Lauwers Law\",\"isPartOf\":{\"@id\":\"https:\/\/lauwers-law.be\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/money-PKYQSW2.jpg\",\"datePublished\":\"2020-01-20T17:54:07+00:00\",\"dateModified\":\"2020-01-20T17:55:11+00:00\",\"author\":{\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a\"},\"description\":\"L'introduction du Code de recouvrement amiable et forc\u00e9 des cr\u00e9ances fiscales et non-fiscales a provoqu\u00e9 de nombreuses tensions entre les autorit\u00e9s locales en mati\u00e8re de recouvrement. Le l\u00e9gislateur apporte maintenant plus de clart\u00e9.\",\"breadcrumb\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/#primaryimage\",\"url\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/money-PKYQSW2.jpg\",\"contentUrl\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/money-PKYQSW2.jpg\",\"width\":1024,\"height\":683,\"caption\":\"money\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/lauwers-law.be\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"L&rsquo;introduction du Code de recouvrement s&rsquo;applique aux autorit\u00e9s locales\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/lauwers-law.be\/#website\",\"url\":\"https:\/\/lauwers-law.be\/\",\"name\":\"Lauwers Law\",\"description\":\"Avocats en Droit Fiscal\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/lauwers-law.be\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a\",\"name\":\"Thierry Lauwers\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g\",\"caption\":\"Thierry Lauwers\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"L'introduction du Code de recouvrement s'applique aux autorit\u00e9s locales | Lauwers Law","description":"L'introduction du Code de recouvrement amiable et forc\u00e9 des cr\u00e9ances fiscales et non-fiscales a provoqu\u00e9 de nombreuses tensions entre les autorit\u00e9s locales en mati\u00e8re de recouvrement. Le l\u00e9gislateur apporte maintenant plus de clart\u00e9.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/","og_locale":"fr_FR","og_type":"article","og_title":"L'introduction du Code de recouvrement s'applique aux autorit\u00e9s locales | Lauwers Law","og_description":"L'introduction du Code de recouvrement amiable et forc\u00e9 des cr\u00e9ances fiscales et non-fiscales a provoqu\u00e9 de nombreuses tensions entre les autorit\u00e9s locales en mati\u00e8re de recouvrement. Le l\u00e9gislateur apporte maintenant plus de clart\u00e9.","og_url":"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/","og_site_name":"Lauwers Law","article_published_time":"2020-01-20T17:54:07+00:00","article_modified_time":"2020-01-20T17:55:11+00:00","og_image":[{"width":1024,"height":683,"url":"https:\/\/lauwers-law.be\/wp-content\/uploads\/money-PKYQSW2.jpg","type":"image\/jpeg"}],"author":"Thierry Lauwers","twitter_card":"summary_large_image","twitter_creator":"@lauwersthierry","twitter_site":"@lauwersthierry","twitter_misc":{"\u00c9crit par":"Thierry Lauwers","Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/","url":"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/","name":"L'introduction du Code de recouvrement s'applique aux autorit\u00e9s locales | Lauwers Law","isPartOf":{"@id":"https:\/\/lauwers-law.be\/#website"},"primaryImageOfPage":{"@id":"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/#primaryimage"},"image":{"@id":"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/#primaryimage"},"thumbnailUrl":"https:\/\/lauwers-law.be\/wp-content\/uploads\/money-PKYQSW2.jpg","datePublished":"2020-01-20T17:54:07+00:00","dateModified":"2020-01-20T17:55:11+00:00","author":{"@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a"},"description":"L'introduction du Code de recouvrement amiable et forc\u00e9 des cr\u00e9ances fiscales et non-fiscales a provoqu\u00e9 de nombreuses tensions entre les autorit\u00e9s locales en mati\u00e8re de recouvrement. Le l\u00e9gislateur apporte maintenant plus de clart\u00e9.","breadcrumb":{"@id":"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/#primaryimage","url":"https:\/\/lauwers-law.be\/wp-content\/uploads\/money-PKYQSW2.jpg","contentUrl":"https:\/\/lauwers-law.be\/wp-content\/uploads\/money-PKYQSW2.jpg","width":1024,"height":683,"caption":"money"},{"@type":"BreadcrumbList","@id":"https:\/\/lauwers-law.be\/fr\/lintroduction-du-code-de-recouvrement-sapplique-aux-autorites-locales\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/lauwers-law.be\/fr\/"},{"@type":"ListItem","position":2,"name":"L&rsquo;introduction du Code de recouvrement s&rsquo;applique aux autorit\u00e9s locales"}]},{"@type":"WebSite","@id":"https:\/\/lauwers-law.be\/#website","url":"https:\/\/lauwers-law.be\/","name":"Lauwers Law","description":"Avocats en Droit Fiscal","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/lauwers-law.be\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a","name":"Thierry Lauwers","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g","caption":"Thierry Lauwers"}}]}},"_links":{"self":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/11369\/"}],"collection":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/users\/7\/"}],"replies":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/comments\/?post=11369"}],"version-history":[{"count":0,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/11369\/revisions\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/11366\/"}],"wp:attachment":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/?parent=11369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/categories\/?post=11369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/tags\/?post=11369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}