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Artikel 5 (actuele versie)

(De tekst van art. 5, werd opgeheven met ingang van 01.01.1993\n(Art. 6, W 28.12.1992))

\n\n

(Opgeheven)

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Artikel 5

(De tekst van art. 5, werd gewijzigd met ingang van 01.01.1978\n(Art. 2, W 27.12.1977))

\n\n

Hij die leveringen van goederen of diensten verricht welke ingevolge artikel 44 van de belasting zijn vrijgesteld, is geen belastingplichtige voor de handelingen welke hij in de uitoefening van die werkzaamheid verricht.

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