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Artikel 81 (actuele versie)

(De tekst van art. 81, werd gewijzigd (Art. 11, W 20.11.2022, B.S. 30.11.2022, pg. 88145, Numac: 2022034191) met ingang van 01.01.2023 (Art. 38, W 20.11.2022))

\n\n

De vordering tot voldoening van de belasting, van de nalatigheidsinteresten en van de administratieve geldboeten begint te verjaren vanaf de dag dat deze vordering ontstaat.

","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/c0a4acbd-a4d7-4928-97a2-c4b32431b920","version",3,"versionCount","rank",164,"allVersions",[56,62,70],{"_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},"c0a4acbd-a4d7-4928-97a2-c4b32431b920_2","06.04.1999","Artikel 81\n\n(De tekst van art. 81, werd vervangen met ingang van 06.04.1999 (Art. 52, W 15.03.1999))\n\nDe vordering tot voldoening van de belasting, van de interesten en van de administratieve geldboeten begint te verjaren vanaf de dag dat deze vordering ontstaat.","

Artikel 81

(De tekst van art. 81, werd vervangen met ingang van 06.04.1999 (Art. 52, W 15.03.1999))

\n\n

De vordering tot voldoening van de belasting, van de interesten en van de administratieve geldboeten begint te verjaren vanaf de dag dat deze vordering ontstaat.

",[],[],2,{"_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},"c0a4acbd-a4d7-4928-97a2-c4b32431b920_1","01.11.1980","Artikel 81\n\n(De tekst van art. 81, werd gewijzigd met ingang van 01.11.1980 (Art. 64, W 08.08.1980, B.S. 15.08.1980))\n\nDe vordering tot voldoening van de belasting, van de interesten en van de administratieve geldboeten verjaart door verloop van vijf jaar, te rekenen van de dag waarop zij is ontstaan.\n\nIndien de in artikel 59, § 2, bedoelde procedure uitwijst dat de belasting over een ontoereikende maatstaf werd voldaan, verjaart de vordering tot voldoening van de aanvullende belasting, van de interesten, van de administratieve geldboeten en van de procedurekosten, door verloop van twee jaar te rekenen van de laatste daad van die procedure.","

Artikel 81

(De tekst van art. 81, werd gewijzigd met ingang van 01.11.1980 (Art. 64, W 08.08.1980, B.S. 15.08.1980))

\n\n

De vordering tot voldoening van de belasting, van de interesten en van de administratieve geldboeten verjaart door verloop van vijf jaar, te rekenen van de dag waarop zij is ontstaan.

Indien de in artikel 59, § 2, bedoelde procedure uitwijst dat de belasting over een ontoereikende maatstaf werd voldaan, verjaart de vordering tot voldoening van de aanvullende belasting, van de interesten, van de administratieve geldboeten en van de procedurekosten, door verloop van twee jaar te rekenen van de laatste daad van die procedure.

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