[{"_1":2,"_1036":-5,"_1037":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_55":56,"_78":79,"_86":87},"docVersion",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":-5,"_24":25,"_39":40,"_42":43,"_44":-7,"_27":28,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54},"id","47bba13f-1be6-42c6-9f17-b629dae0874e_1","docId","47bba13f-1be6-42c6-9f17-b629dae0874e","title","Artikel 78, Wetboek van de Btw","articleNumber","78","slug","artikel-78","scope","01.01.1971","contents","Artikel 78\n\n(De tekst van art. 78, werd ingevoerd met ingang van 01.01.1971 (W 03.07.1969))\n\nWanneer de leverancier, de dienstverrichter of de schuldenaar van de ter zake van invoer geheven belasting een belastingplichtige is, wordt het ingevolge artikel 77 terug te geven bedrag toegerekend op de belasting die ter zake van later verrichte handelingen opeisbaar wordt.","htmlContents","

Artikel 78

(De tekst van art. 78, werd ingevoerd met ingang van 01.01.1971 (W 03.07.1969))

\n\n

Wanneer de leverancier, de dienstverrichter of de schuldenaar van de ter zake van invoer geheven belasting een belastingplichtige is, wordt het ingevolge artikel 77 terug te geven bedrag toegerekend op de belasting die ter zake van later verrichte handelingen opeisbaar wordt.

","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/47bba13f-1be6-42c6-9f17-b629dae0874e","version",1,"versionCount",3,"rank",161,"allVersions",[57,67,75],{"_7":58,"_9":10,"_11":12,"_13":14,"_15":16,"_17":59,"_19":60,"_21":61,"_23":-5,"_62":63,"_64":65,"_27":28,"_45":46,"_47":48,"_49":52,"_51":52,"_53":54,"_66":-7},"47bba13f-1be6-42c6-9f17-b629dae0874e_3","01.01.2004","Artikel 78 (actuele versie)\n\n(De tekst van art. 78, werd gewijzigd met ingang van 01.01.2004 (Art. 14, W 28.01.2004, B.S. 10.02.2004))\n\nWanneer degene die goederen levert, diensten verricht, intracommunautaire verwervingen van goederen verricht of schuldenaar is van de ter zake van invoer geheven belasting een belastingplichtige is of een niet-belastingplichtige rechtspersoon die, al naar het geval, gehouden zijn tot de indiening van de in de artikelen 53, § 1, eerste lid, 2°, of 53ter, 1°, bepaalde aangifte, wordt het ingevolge artikel 77 terug te geven bedrag toegerekend op de belasting die ter zake van later verrichte handelingen verschuldigd wordt.","

Artikel 78 (actuele versie)

(De tekst van art. 78, werd gewijzigd met ingang van 01.01.2004 (Art. 14, W 28.01.2004, B.S. 10.02.2004))

\n\n

Wanneer degene die goederen levert, diensten verricht, intracommunautaire verwervingen van goederen verricht of schuldenaar is van de ter zake van invoer geheven belasting een belastingplichtige is of een niet-belastingplichtige rechtspersoon die, al naar het geval, gehouden zijn tot de indiening van de in de artikelen 53, § 1, eerste lid, 2°, of 53ter, 1°, bepaalde aangifte, wordt het ingevolge artikel 77 terug te geven bedrag toegerekend op de belasting die ter zake van later verrichte handelingen verschuldigd wordt.

","subjects",[],"referredBy",[],"validFrom",{"_7":68,"_9":10,"_11":12,"_13":14,"_15":16,"_17":69,"_19":70,"_21":71,"_23":-5,"_62":72,"_64":73,"_27":28,"_45":46,"_47":48,"_49":74,"_51":52,"_53":54,"_66":-7},"47bba13f-1be6-42c6-9f17-b629dae0874e_2","01.01.1993","Artikel 78\n\n(De tekst van art. 78, werd vervangen met ingang van 01.01.1993 (Art. 89, W 28.12.1992))\n\nWanneer degene die goederen levert, diensten verricht, intracommunautaire verwervingen van goederen verricht of schuldenaar is van de ter zake van invoer geheven belasting een belastingplichtige is of een niet-belastingplichtige rechtspersoon die, al naar het geval, gehouden zijn tot de indiening van de in artikel 53, eerste lid, 3°, of 53ter, 1°, bepaalde aangifte, wordt het ingevolge artikel 77 terug te geven bedrag toegerekend op de belasting die ter zake van later verrichte handelingen verschuldigd wordt.","

Artikel 78

(De tekst van art. 78, werd vervangen met ingang van 01.01.1993 (Art. 89, W 28.12.1992))

\n\n

Wanneer degene die goederen levert, diensten verricht, intracommunautaire verwervingen van goederen verricht of schuldenaar is van de ter zake van invoer geheven belasting een belastingplichtige is of een niet-belastingplichtige rechtspersoon die, al naar het geval, gehouden zijn tot de indiening van de in artikel 53, eerste lid, 3°, of 53ter, 1°, bepaalde aangifte, wordt het ingevolge artikel 77 terug te geven bedrag toegerekend op de belasting die ter zake van later verrichte handelingen verschuldigd wordt.

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