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Artikel 93 (actuele versie)

(De tekst van art. 93, werd vervangen met ingang van 10.01.2005 (Art. 381, W 27.12.2004, B.S. 31.12.2004))

\n\n

Het verzoekschrift houdende voorziening in cassatie en het antwoord op de voorziening mag door een advocaat worden ondertekend en neergelegd.

","keywords","references",[26],{"_7":10,"_11":12,"_15":16,"_27":28},"collection",{"_29":30,"_31":32,"_15":36},"code","WBTW","name",{"_33":34,"_35":34},"short","Wetboek van de Btw","long",{"_35":37,"_33":38},"wetboek-btw","wbtw","referencedBy",[41],{"_7":10,"_11":12,"_15":16,"_27":28},"commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/067dd888-4a54-4518-a1b8-472a2f21aa56","version",4,"versionCount","rank",196,"allVersions",[56,62,70,78],{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":-5,"_57":58,"_59":60,"_27":28,"_45":46,"_47":48,"_49":50,"_51":50,"_52":53,"_61":-7},"subjects",[],"referredBy",[],"validFrom",{"_7":63,"_9":10,"_11":12,"_13":14,"_15":16,"_17":64,"_19":65,"_21":66,"_23":-5,"_57":67,"_59":68,"_27":28,"_45":46,"_47":48,"_49":69,"_51":50,"_52":53,"_61":-7},"067dd888-4a54-4518-a1b8-472a2f21aa56_3","01.01.2002","Artikel 93\n\n(De tekst van art. 93, werd vervangen met ingang van 01.01.2002 (Art. 4, W 10.12.2001))\n\nHet verzoekschrift houdende voorziening in cassatie mag door een advocaat worden ondertekend en neergelegd.","

Artikel 93

(De tekst van art. 93, werd vervangen met ingang van 01.01.2002 (Art. 4, W 10.12.2001))

\n\n

Het verzoekschrift houdende voorziening in cassatie mag door een advocaat worden ondertekend en neergelegd.

",[],[],3,{"_7":71,"_9":10,"_11":12,"_13":14,"_15":16,"_17":72,"_19":73,"_21":74,"_23":-5,"_57":75,"_59":76,"_27":28,"_45":46,"_47":48,"_49":77,"_51":50,"_52":53,"_61":-7},"067dd888-4a54-4518-a1b8-472a2f21aa56_2","06.04.1999","Artikel 93\n\n(De tekst van art. 93, werd vervangen met ingang van 06.04.1999 (Art. 63, W 15.03.1999))\n\nDe voorziening in cassatie wordt bij verzoekschrift ingediend dat, op straffe van nietigheid, een bondige uiteenzetting van de middelen en de aanduiding van de geschonden wetten bevat. Het verzoekschrift mag voor de eiser door een advocaat ondertekend en neergelegd worden.","

Artikel 93

(De tekst van art. 93, werd vervangen met ingang van 06.04.1999 (Art. 63, W 15.03.1999))

\n\n

De voorziening in cassatie wordt bij verzoekschrift ingediend dat, op straffe van nietigheid, een bondige uiteenzetting van de middelen en de aanduiding van de geschonden wetten bevat. Het verzoekschrift mag voor de eiser door een advocaat ondertekend en neergelegd worden.

",[],[],2,{"_7":79,"_9":10,"_11":12,"_13":14,"_15":16,"_17":80,"_19":81,"_21":82,"_23":-5,"_57":83,"_59":84,"_27":28,"_45":46,"_47":48,"_49":85,"_51":50,"_52":53,"_61":-7},"067dd888-4a54-4518-a1b8-472a2f21aa56_1","01.01.1971","Artikel 93\n\n(De tekst van art. 93, werd ingevoerd met ingang van 01.01.1971 (W 03.07.1969))\n\nWanneer een administratieve geldboete door de Minister van Financiën kwijtgescholden of verminderd is onder voorwaarde dat de verschuldigde belasting, de interesten en eventueel de verminderde geldboete binnen een bepaalde termijn worden voldaan, en de belastingschuldige, zonder die voorwaarden na te komen, een rechtsvordering heeft ingesteld en in zijn eis is afgewezen, wordt die belastingschuldige in zijn recht op kwijtschelding of vermindering van de geldboete hersteld indien hij in zijn bewijsvoering aan de eis van de Staat alleen een wetsovertreding heeft verweten.\n\nHet herstel van het recht op kwijtschelding of vermindering van de geldboete is onderworpen aan de voorwaarde dat de verschuldigde belasting, de interesten, eventueel de verminderde geldboete, alsmede de vervolgings- en gedingskosten door de belastingschuldige worden voldaan binnen twee maanden na de datum van de waarschuwing die de bevoegde ambtenaar hem bij aangetekend schrijven heeft toegezonden.","

Artikel 93

(De tekst van art. 93, werd ingevoerd met ingang van 01.01.1971 (W 03.07.1969))

\n\n

Wanneer een administratieve geldboete door de Minister van Financiën kwijtgescholden of verminderd is onder voorwaarde dat de verschuldigde belasting, de interesten en eventueel de verminderde geldboete binnen een bepaalde termijn worden voldaan, en de belastingschuldige, zonder die voorwaarden na te komen, een rechtsvordering heeft ingesteld en in zijn eis is afgewezen, wordt die belastingschuldige in zijn recht op kwijtschelding of vermindering van de geldboete hersteld indien hij in zijn bewijsvoering aan de eis van de Staat alleen een wetsovertreding heeft verweten.

Het herstel van het recht op kwijtschelding of vermindering van de geldboete is onderworpen aan de voorwaarde dat de verschuldigde belasting, de interesten, eventueel de verminderde geldboete, alsmede de vervolgings- en gedingskosten door de belastingschuldige worden voldaan binnen twee maanden na de datum van de waarschuwing die de bevoegde ambtenaar hem bij aangetekend schrijven heeft toegezonden.

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