[{"_1":2,"_1045":-5,"_1046":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_58":59,"_90":91,"_98":99},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":-5,"_24":25,"_43":44,"_46":47,"_48":-7,"_30":31,"_49":50,"_51":52,"_53":54,"_55":54,"_56":57},"id","fe0f27d2-428e-4c72-ae48-1044c3911a23_4","docId","fe0f27d2-428e-4c72-ae48-1044c3911a23","title","Artikel 39ter, Wetboek van de Btw","articleNumber","39ter","slug","artikel-39ter","scope","01.07.2021","contents","Artikel 39ter (actuele versie)\n\n(De tekst van art. 39ter, werd hersteld met ingang van 01.07.2021 (Art. 10, W 02.04.2021, B.S. 13.04.2021, pg. 32957, Numac: 2021041096))\n\nZijn vrijgesteld van de belasting, de leveringen van goederen aan de belastingplichtige die geacht wordt die goederen te hebben ontvangen en geleverd overeenkomstig artikel 13bis, § 2.","htmlContents","

Artikel 39ter (actuele versie)

(De tekst van art. 39ter, werd hersteld met ingang van 01.07.2021 (Art. 10, W 02.04.2021, B.S. 13.04.2021, pg. 32957, Numac: 2021041096))

\n\n

Zijn vrijgesteld van de belasting, de leveringen van goederen aan de belastingplichtige die geacht wordt die goederen te hebben ontvangen en geleverd overeenkomstig artikel 13bis, § 2.

","keywords","references",[26,42],{"_7":27,"_11":28,"_15":29,"_30":31},"5badcaa0-6b08-4056-8244-666a85247d64","Artikel 13bis, Wetboek van de Btw","artikel-13bis","collection",{"_32":33,"_34":35,"_15":39},"code","WBTW","name",{"_36":37,"_38":37},"short","Wetboek van de Btw","long",{"_38":40,"_36":41},"wetboek-btw","wbtw",{"_7":10,"_11":12,"_15":16,"_30":31},"referencedBy",[45],{"_7":10,"_11":12,"_15":16,"_30":31},"commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/fe0f27d2-428e-4c72-ae48-1044c3911a23","version",4,"versionCount","rank",63,"allVersions",[60,66,74,82],{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":-5,"_61":62,"_63":64,"_30":31,"_49":50,"_51":52,"_53":54,"_55":54,"_56":57,"_65":-7},"subjects",[],"referredBy",[],"validFrom",{"_7":67,"_9":10,"_11":12,"_13":14,"_15":16,"_17":68,"_19":69,"_21":70,"_23":-5,"_61":71,"_63":72,"_30":31,"_49":50,"_51":52,"_53":73,"_55":54,"_56":57,"_65":-7},"fe0f27d2-428e-4c72-ae48-1044c3911a23_3","01.07.1999","Artikel 39ter\n\n(De tekst van art. 39ter, werd opgeheven met ingang van 01.07.1999 (Art. 1, KB 08.10.1999))\n\n(Opgeheven)","

Artikel 39ter

(De tekst van art. 39ter, werd opgeheven met ingang van 01.07.1999 (Art. 1, KB 08.10.1999))

\n\n

(Opgeheven)

",[],[],3,{"_7":75,"_9":10,"_11":12,"_13":14,"_15":16,"_17":76,"_19":77,"_21":78,"_23":-5,"_61":79,"_63":80,"_30":31,"_49":50,"_51":52,"_53":81,"_55":54,"_56":57,"_65":-7},"fe0f27d2-428e-4c72-ae48-1044c3911a23_2","01.04.1994","Artikel 39ter\n\n(De tekst van art. 39ter, § 2, werd gewijzigd met ingang van 01.04.1994 (Art.1, KB 20.06.1994))\n\n§ 1. Van de belasting zijn vrijgesteld de door verkooppunten verrichte leveringen van goederen die worden meegenomen in de persoonlijke bagage van reizigers die zich via een intracommunautaire vlucht of zeereis naar een andere Lid-Staat begeven.\n\nLeveringen van goederen aan boord van een vliegtuig of een vaartuig tijdens een intracommunautair reizigersvervoer worden gelijkgesteld met leveringen van goederen door verkooppunten.\n\n§ 2. De vrijstelling geldt uitsluitend voor leveringen van goederen :\n\n1° waarvan de totale waarde, per persoon en per reis, het bedrag niet overschrijdt dat door de Koning is vastgesteld;\n\n2° waarvan de hoeveelheid, per persoon en per reis, niet de grenzen overschrijdt die zijn vastgesteld in de door de Europese Gemeenschappen uitgevaardigde reglementering inzake het reizigersverkeer tussen derde landen en de Gemeenschap; de waarde van de binnen de in de vorige zin bedoelde kwantitatieve grenzen verrichte leveringen van goederen wordt voor de toepassing van 1 buiten beschouwing gelaten.\n\n§ 3. De Koning bepaalt de voorwaarden en modaliteiten voor de toepassing van deze vrijstelling.","

Artikel 39ter

(De tekst van art. 39ter, § 2, werd gewijzigd met ingang van 01.04.1994 (Art.1, KB 20.06.1994))

\n\n

§ 1. Van de belasting zijn vrijgesteld de door verkooppunten verrichte leveringen van goederen die worden meegenomen in de persoonlijke bagage van reizigers die zich via een intracommunautaire vlucht of zeereis naar een andere Lid-Staat begeven.

Leveringen van goederen aan boord van een vliegtuig of een vaartuig tijdens een intracommunautair reizigersvervoer worden gelijkgesteld met leveringen van goederen door verkooppunten.

\n\n

§ 2. De vrijstelling geldt uitsluitend voor leveringen van goederen :

1° waarvan de totale waarde, per persoon en per reis, het bedrag niet overschrijdt dat door de Koning is vastgesteld;

2° waarvan de hoeveelheid, per persoon en per reis, niet de grenzen overschrijdt die zijn vastgesteld in de door de Europese Gemeenschappen uitgevaardigde reglementering inzake het reizigersverkeer tussen derde landen en de Gemeenschap; de waarde van de binnen de in de vorige zin bedoelde kwantitatieve grenzen verrichte leveringen van goederen wordt voor de toepassing van 1 buiten beschouwing gelaten.

\n\n

§ 3. De Koning bepaalt de voorwaarden en modaliteiten voor de toepassing van deze vrijstelling.

",[],[],2,{"_7":83,"_9":10,"_11":12,"_13":14,"_15":16,"_17":84,"_19":85,"_21":86,"_23":-5,"_61":87,"_63":88,"_30":31,"_49":50,"_51":52,"_53":89,"_55":54,"_56":57,"_65":-7},"fe0f27d2-428e-4c72-ae48-1044c3911a23_1","01.01.1993","Artikel 39ter\n\n(De tekst van art. 39ter, werd ingevoegd met ingang van 01.01.1993 (Art. 44, W 28.12.1992))\n\n§ 1. Van de belasting zijn vrijgesteld, de door verkooppunten verrichte leveringen van goederen die worden meegenomen in de persoonlijke bagage van reizigers die zich via een intracommunautaire vlucht of zeereis naar een andere Lid-Staat begeven.\n\nLeveringen van goederen aan boord van een vliegtuig of een vaartuig tijdens een intracommunautair reizigersvervoer worden gelijkgesteld met leveringen van goederen door verkooppunten.\n\n§ 2. De vrijstelling geldt uitsluitend voor leveringen van goederen:\n\n1° waarvan de totale waarde, per persoon en per reis, niet de grenzen overschrijdt die zijn vastgesteld in de door de Europese Gemeenschappen uitgevaardigde reglementering inzake het reizigersverkeer tussen derde landen en de Gemeenschap; overschrijdt de totale waarde van verscheidene goederen of van verscheidene leveringen van goederen, per persoon en per reis, deze grenzen, dan wordt de vrijstelling tot deze bedragen verleend, met dien verstande dat de waarde van een goed niet mag worden gesplitst;\n\n2° waarvan de hoeveelheid, per persoon en per reis, niet de grenzen overschrijdt die zijn vastgesteld in de door de Europese Gemeenschappen uitgevaardigde reglementering inzake het reizigersverkeer tussen derde landen en de Gemeenschap; de waarde van de binnen de in de vorige zin bedoelde kwantitatieve grenzen verrichte leveringen van goederen wordt voor de toepassing van 1 buiten beschouwing gelaten.\n\n§ 3. De Koning bepaalt de voorwaarden en modaliteiten voor de toepassing van deze vrijstelling.","

Artikel 39ter

(De tekst van art. 39ter, werd ingevoegd met ingang van 01.01.1993 (Art. 44, W 28.12.1992))

\n\n

§ 1. Van de belasting zijn vrijgesteld, de door verkooppunten verrichte leveringen van goederen die worden meegenomen in de persoonlijke bagage van reizigers die zich via een intracommunautaire vlucht of zeereis naar een andere Lid-Staat begeven.

Leveringen van goederen aan boord van een vliegtuig of een vaartuig tijdens een intracommunautair reizigersvervoer worden gelijkgesteld met leveringen van goederen door verkooppunten.

\n\n

§ 2. De vrijstelling geldt uitsluitend voor leveringen van goederen:

1° waarvan de totale waarde, per persoon en per reis, niet de grenzen overschrijdt die zijn vastgesteld in de door de Europese Gemeenschappen uitgevaardigde reglementering inzake het reizigersverkeer tussen derde landen en de Gemeenschap; overschrijdt de totale waarde van verscheidene goederen of van verscheidene leveringen van goederen, per persoon en per reis, deze grenzen, dan wordt de vrijstelling tot deze bedragen verleend, met dien verstande dat de waarde van een goed niet mag worden gesplitst;

\n\n

§ 3. De Koning bepaalt de voorwaarden en modaliteiten voor de toepassing van deze vrijstelling.

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