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Artikel 82 (actuele versie)

(De tekst van art. 82, werd gewijzigd (Art. 13, 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 teruggaaf van de belasting, van de nalatigheidsinteresten en van de administratieve geldboeten begint te verjaren vanaf de dag dat deze vordering ontstaat.

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Artikel 82

(De tekst van art. 82, werd gewijzigd met ingang van 06.04.1999 (Art. 54, W 15.03.1999))

\n\n

De vordering tot teruggaaf 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},"1e77d146-b6f3-4165-9ed6-aa5133c779ae_1","01.11.1980","Artikel 82\n\n(De tekst van art. 82, werd gewijzigd met ingang van 01.11.1980 (Art. 65, W 08.08.1980))\n\nDe vordering tot teruggaaf van de belasting, van de interesten en van de administratieve geldboeten verjaart door verloop van vijf jaar, te rekenen van de dag waarop ze is ontstaan.","

Artikel 82

(De tekst van art. 82, werd gewijzigd met ingang van 01.11.1980 (Art. 65, W 08.08.1980))

\n\n

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

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