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Artikel 40bis

Art. 40bis, met ingang van 09.03.2026 (Art.37, W. 10.02.2026, B.S. 27.02.2026, Numac: 2026001286)

\n\n

Van de belasting zijn vrijgesteld de intracommunautaire verwervingen van goederen waarvoor de afnemer van de goederen op grond van artikel 76, § 3, in ieder geval recht zou hebben op de volledige teruggave van de belasting die bij toepassing van de bepalingen van artikel 25ter zou verschuldigd zijn.

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[

Artikel 40bis

(Actuele tekst, met ingang van 01.01.1993) [het artikel werd ingevoegd (Art. 46, W 28.12.1992)]

\n\n

Van de belasting zijn vrijgesteld de intracommunautaire verwervingen van goederen waarvoor de afnemer van de goederen op grond van artikel 76, § 2, in ieder geval recht zou hebben op de volledige teruggave van de belasting die bij toepassing van de bepalingen van artikel 25ter zou verschuldigd zijn.

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