[{"_1":2,"_1074":-5,"_1075":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_152":153,"_175":176,"_184":185},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":-5,"_24":25,"_39":40,"_139":140,"_141":-7,"_27":28,"_142":143,"_144":145,"_146":147,"_148":149,"_150":151},"id","4cbef7fa-98c3-430b-9ed8-32aa1a1db95c_1","docId","4cbef7fa-98c3-430b-9ed8-32aa1a1db95c","title","Artikel 4, Wetboek van de Btw","articleNumber","4","slug","artikel-4","scope","01.01.1971","contents","Artikel 4\n\n(De tekst van art. 4, werd ingevoegd met ingang van 01.01.1971 (W 03.07.1969))\n\nBelastingplichtige is ieder wiens werkzaamheid erin bestaat geregeld en zelfstandig, met of zonder winstoogmerk, hoofdzakelijk of aanvullend, leveringen van goederen of diensten te verrichten die in dit wetboek zijn omschreven.","htmlContents","

Artikel 4

(De tekst van art. 4, werd ingevoegd met ingang van 01.01.1971 (W 03.07.1969))

\n\n

Belastingplichtige is ieder wiens werkzaamheid erin bestaat geregeld en zelfstandig, met of zonder winstoogmerk, hoofdzakelijk of aanvullend, leveringen van goederen of diensten te verrichten die in dit wetboek zijn omschreven.

","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",[41,42,46,50,54,58,62,66,70,74,78,82,86,90,94,98,102,106,110,114,118,122,135],{"_7":10,"_11":12,"_15":16,"_27":28},{"_7":43,"_11":44,"_15":45,"_27":28},"a7df8248-038d-4180-bc75-01b87e73c6d7","Artikel 19bis, Wetboek van de Btw","artikel-19bis",{"_7":47,"_11":48,"_15":49,"_27":28},"97fd8a70-b0e5-4b35-ad36-ef2fe37088ae","Artikel 21, Wetboek van de Btw","artikel-21",{"_7":51,"_11":52,"_15":53,"_27":28},"2330dedd-4b32-42ff-bba6-504753f1696d","Artikel 29, Wetboek van de Btw","artikel-29",{"_7":55,"_11":56,"_15":57,"_27":28},"c7e78f7a-bc39-45d7-894b-ba6e59edfa25","Artikel 50, Wetboek van de Btw","artikel-50",{"_7":59,"_11":60,"_15":61,"_27":28},"d922c979-6886-494c-b3ac-5941f2799837","Artikel 51ter, Wetboek van de Btw","artikel-51ter",{"_7":63,"_11":64,"_15":65,"_27":28},"773cb22d-053e-4d4d-ae1f-7ddadab87d78","Artikel 53, Wetboek van de Btw","artikel-53",{"_7":67,"_11":68,"_15":69,"_27":28},"9094cb20-6ee9-4f72-b895-f267c638247c","Artikel 53quater, Wetboek van de Btw","artikel-53quater",{"_7":71,"_11":72,"_15":73,"_27":28},"94b855fa-1105-42e6-9944-0310b45bc31e","Artikel 53quinquies, Wetboek van de Btw","artikel-53quinquies",{"_7":75,"_11":76,"_15":77,"_27":28},"f6abfe10-db3d-4bb2-8fbc-f2a9e144e0ae","Artikel 53sexies, Wetboek van de Btw","artikel-53sexies",{"_7":79,"_11":80,"_15":81,"_27":28},"ca16af57-a7fb-4011-90d9-a0e0acb074cd","Artikel 54bis, Wetboek van de Btw","artikel-54bis",{"_7":83,"_11":84,"_15":85,"_27":28},"eacb170c-3368-426a-b28d-140d2af6f6f7","Artikel 54ter, Wetboek van de Btw","artikel-54ter",{"_7":87,"_11":88,"_15":89,"_27":28},"5a8b5bb1-c8ae-4be9-ac38-3b14ad65bf26","Artikel 56, Wetboek van de Btw","artikel-56",{"_7":91,"_11":92,"_15":93,"_27":28},"0cd39ffd-676c-4846-b0c7-2328b1e94524","Artikel 56bis, Wetboek van de Btw","artikel-56bis",{"_7":95,"_11":96,"_15":97,"_27":28},"f96225d7-04f7-4b25-b142-a3fe60e31915","Artikel 57, Wetboek van de Btw","artikel-57",{"_7":99,"_11":100,"_15":101,"_27":28},"8f5916c2-1074-4512-84ed-b8758b55d139","Artikel 61, Wetboek van de Btw","artikel-61",{"_7":103,"_11":104,"_15":105,"_27":28},"bdb28a1d-763b-46e6-804c-a0266220616d","Artikel 62, Wetboek van de Btw","artikel-62",{"_7":107,"_11":108,"_15":109,"_27":28},"40f34865-d397-4cc7-8fc8-f2f7d9dc150d","Artikel 70, Wetboek van de Btw","artikel-70",{"_7":111,"_11":112,"_15":113,"_27":28},"eb519343-a93a-4726-ad8b-daaaf3608e3f","Artikel 73ter, Wetboek van de Btw","artikel-73ter",{"_7":115,"_11":116,"_15":117,"_27":28},"d6bdd9b5-2723-4c6f-a032-ccc3bd6e40f0","Artikel 88bis, Wetboek van de Btw","artikel-88bis",{"_7":119,"_11":120,"_15":121,"_27":28},"264982dd-408e-49e1-9410-bf44154c5c42","Artikel 93ter, Wetboek van de Btw","artikel-93ter",{"_7":123,"_11":124,"_15":125,"_27":126},"e6f240f2-41d7-4002-9848-00f47dd643c4","Circulaire 2023/C/34 betreffende de wijzigingen aangebracht aan het Btw-Wetboek en aan het koninklijk besluit nr. 20 middels de wet van 16.10.2022 houdende diverse bepalingen inzake belasting over de toegevoegde waarde","circulaire-2023-c-34-betreffende-de-wijzigingen-aangebracht-aan-het-btw-wetboek-en-aan-het-koninklijk-besluit-nr-20-middels-de-wet-van-16-10-2022-houdende-diverse-bepalingen-inzake-belasting-over-de-toegevoegde-waarde",{"_29":127,"_31":128,"_15":130,"_133":134},"CIRC",{"_33":129,"_35":129},"Circulaires",{"_35":131,"_33":132},"circulaires","circ","shouldPaginate",true,{"_7":136,"_11":137,"_15":138,"_27":126},"9da823e6-8a6d-4230-a31a-9a5b8ddad381","Circulaire AAFisc Nr. 36/2015 (nr. E.T.119.650) dd. 23.11.2015","circulaire-aafisc-nr-36-2015-nr-e-t-119-650-dd-23-11-2015","commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/4cbef7fa-98c3-430b-9ed8-32aa1a1db95c","version",1,"versionCount",3,"rank",6,"allVersions",[154,164,172],{"_7":155,"_9":10,"_11":12,"_13":14,"_15":16,"_17":156,"_19":157,"_21":158,"_23":-5,"_159":160,"_161":162,"_27":28,"_142":143,"_144":145,"_146":149,"_148":149,"_150":151,"_163":-7},"4cbef7fa-98c3-430b-9ed8-32aa1a1db95c_3","03.11.2022","Artikel 4 (actuele versie)\n\n(De tekst van art. 4, § 1, tweede lid, werd ingevoegd met ingang van 03.11.2022 (Art. 4, W 16.10.2022, B.S. 24.10.2022, Ed. 2, pg. 77534, Numac: 2022033779))\n\n§ 1. Belastingplichtige is eenieder die in de uitoefening van een economische activiteit geregeld en zelfstandig, met of zonder winstoogmerk, hoofdzakelijk of aanvullend, leveringen van goederen of diensten verricht die in dit Wetboek zijn omschreven, ongeacht op welke plaats de economische activiteit wordt uitgeoefend.\n\nDe in het eerste lid bedoelde voorwaarde dat de economische activiteit zelfstandig moet worden verricht, sluit loontrekkenden en andere personen van de belastingheffing uit, voor zover zij met hun werkgever een arbeidsovereenkomst hebben aangegaan of enige andere juridische band hebben waaruit een verhouding van ondergeschiktheid ontstaat ten aanzien van de arbeids- en bezoldigingsvoorwaarden en de verantwoordelijkheid van de werkgever.\n\n§ 2. De Koning kan, in de gevallen en volgens de regels die Hij bepaalt, de in België gevestigde personen die juridisch gezien wel zelfstandig zijn, doch financieel, economisch en organisatorisch nauw met elkaar verbonden zijn, voor de toepassing van dit Wetboek als één belastingplichtige aanmerken.","

Artikel 4 (actuele versie)

(De tekst van art. 4, § 1, tweede lid, werd ingevoegd met ingang van 03.11.2022 (Art. 4, W 16.10.2022, B.S. 24.10.2022, Ed. 2, pg. 77534, Numac: 2022033779))

\n\n

§ 1. Belastingplichtige is eenieder die in de uitoefening van een economische activiteit geregeld en zelfstandig, met of zonder winstoogmerk, hoofdzakelijk of aanvullend, leveringen van goederen of diensten verricht die in dit Wetboek zijn omschreven, ongeacht op welke plaats de economische activiteit wordt uitgeoefend.

De in het eerste lid bedoelde voorwaarde dat de economische activiteit zelfstandig moet worden verricht, sluit loontrekkenden en andere personen van de belastingheffing uit, voor zover zij met hun werkgever een arbeidsovereenkomst hebben aangegaan of enige andere juridische band hebben waaruit een verhouding van ondergeschiktheid ontstaat ten aanzien van de arbeids- en bezoldigingsvoorwaarden en de verantwoordelijkheid van de werkgever.

\n\n

§ 2. De Koning kan, in de gevallen en volgens de regels die Hij bepaalt, de in België gevestigde personen die juridisch gezien wel zelfstandig zijn, doch financieel, economisch en organisatorisch nauw met elkaar verbonden zijn, voor de toepassing van dit Wetboek als één belastingplichtige aanmerken.

","subjects",[],"referredBy",[],"validFrom",{"_7":165,"_9":10,"_11":12,"_13":14,"_15":16,"_17":166,"_19":167,"_21":168,"_23":-5,"_159":169,"_161":170,"_27":28,"_142":143,"_144":145,"_146":171,"_148":149,"_150":151,"_163":-7},"4cbef7fa-98c3-430b-9ed8-32aa1a1db95c_2","01.01.1993","Artikel 4\n\n(De tekst van art. 4, werd vervangen met ingang van 01.01.1993 (Art.5, W 28.12.1992))\n\n§ 1. Belastingplichtige is eenieder die in de uitoefening van een economische activiteit geregeld en zelfstandig, met of zonder winstoogmerk, hoofdzakelijk of aanvullend, leveringen van goederen of diensten verricht die in dit Wetboek zijn omschreven, ongeacht op welke plaats de economische activiteit wordt uitgeoefend.\n\n§ 2. De Koning kan, in de gevallen en volgens de regels die Hij bepaalt, de in België gevestigde personen die juridisch gezien wel zelfstandig zijn, doch financieel, economisch en organisatorisch nauw met elkaar verbonden zijn, voor de toepassing van dit Wetboek als één belastingplichtige aanmerken.","

Artikel 4

(De tekst van art. 4, werd vervangen met ingang van 01.01.1993 (Art.5, W 28.12.1992))

\n\n

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