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Artikel 25septies (actuele versie)

(Het artikel 25septies, werd opgeheven met ingang van 01.01.2013 (Art. 21, W 17.12.2012 (I), B.S. 21.12.2012 – Ed. 2))

\n\n

(Opgeheven)

","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",[41,42],{"_7":10,"_11":12,"_15":16,"_27":28},{"_7":43,"_11":44,"_15":45,"_27":28},"ef3b8616-bd30-41e7-b871-69d4b1ff8ac3","Artikel 39quater, Wetboek van de Btw","artikel-39quater","commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/eab6a3b2-ccc2-44bc-abf3-9dd08fec930e","version",2,"versionCount","rank",43,"allVersions",[60,66],{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":-5,"_61":62,"_63":64,"_27":28,"_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,"_27":28,"_49":50,"_51":52,"_53":73,"_55":54,"_56":57,"_65":-7},"eab6a3b2-ccc2-44bc-abf3-9dd08fec930e_1","01.01.1993","Artikel 25septies\n\n(De tekst van art. 25septies, werd ingevoegd met ingang van 01.01.1993 (Art. 26, W 28.12.1992, B.S. 31.12.1992))\n\n§ 1. Het belastbaar feit vindt plaats op het tijdstip waarop de intracommunautaire verwerving van goederen plaatsvindt.\n\n§ 2. De belasting wordt opeisbaar op de vijftiende van de maand volgend op die waarin het belastbaar feit heeft plaatsgevonden.\n\nDe belasting wordt evenwel opeisbaar op het tijdstip van het uitreiken van de in artikel 17, § 2, tweede lid, bedoelde factuur, wanneer deze aan de afnemer werd uitgereikt vóór de in het vorige lid bepaalde datum.","

Artikel 25septies

(De tekst van art. 25septies, werd ingevoegd met ingang van 01.01.1993 (Art. 26, W 28.12.1992, B.S. 31.12.1992))

\n\n

§ 1. Het belastbaar feit vindt plaats op het tijdstip waarop de intracommunautaire verwerving van goederen plaatsvindt.

\n\n

§ 2. De belasting wordt opeisbaar op de vijftiende van de maand volgend op die waarin het belastbaar feit heeft plaatsgevonden.

De belasting wordt evenwel opeisbaar op het tijdstip van het uitreiken van de in artikel 17, § 2, tweede lid, bedoelde factuur, wanneer deze aan de afnemer werd uitgereikt vóór de in het vorige lid bepaalde datum.

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