[{"_1":2,"_1045":-5,"_1046":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_59":60,"_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,"_27":28,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58},"id","cf26b11a-6c46-4f47-8a80-963aed2fb0d6_2","docId","cf26b11a-6c46-4f47-8a80-963aed2fb0d6","title","Artikel 84bis, Wetboek van de Btw","articleNumber","84bis","slug","artikel-84bis","scope","16.05.2016","contents","Artikel 84bis\n\n(De tekst van art. 84bis, werd gewijzigd met ingang van 16.05.2016 (Art. 41, W 27.04.2016, B.S. 06.05.2016, pg. 30290))\n\nIn bijzondere gevallen mag de bevoegde adviseur-generaal van de administratie belast met de belasting over de toegevoegde waarde, onder door hem bepaalde voorwaarden, vrijstelling verlenen voor alle in artikel 91, §§ 1 en 2, bedoelde interesten of voor een deel ervan.","htmlContents","

Artikel 84bis

(De tekst van art. 84bis, werd gewijzigd met ingang van 16.05.2016 (Art. 41, W 27.04.2016, B.S. 06.05.2016, pg. 30290))

\n\n

In bijzondere gevallen mag de bevoegde adviseur-generaal van de administratie belast met de belasting over de toegevoegde waarde, onder door hem bepaalde voorwaarden, vrijstelling verlenen voor alle in artikel 91, §§ 1 en 2, bedoelde interesten of voor een deel ervan.

","keywords","references",[26,39],{"_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",{"_7":40,"_11":41,"_15":42,"_27":28},"87160bad-16b2-40ce-9abf-756a527f77a9","Artikel 91, Wetboek van de Btw","artikel-91","referencedBy",[45],{"_7":10,"_11":12,"_15":16,"_27":28},"commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/cf26b11a-6c46-4f47-8a80-963aed2fb0d6","version",2,"versionCount",4,"rank",171,"allVersions",[61,71,79,82],{"_7":62,"_9":10,"_11":12,"_13":14,"_15":16,"_17":63,"_19":64,"_21":65,"_23":-5,"_66":67,"_68":69,"_27":28,"_49":50,"_51":52,"_53":56,"_55":56,"_57":58,"_70":-7},"cf26b11a-6c46-4f47-8a80-963aed2fb0d6_4","01.01.2020","Artikel 84bis (actuele versie)\n\n(De tekst van art. 84bis, werd opgeheven met ingang van 01.01.2020 (Art. 6, W 13.04.2019, B.S. 30.04.2019, pg. 41412). Deze wetswijziging is niet van toepassing op het administratieve dwangbevel inzake belasting over de toegevoegde waarde dat ter kennis werd gebracht of werd betekend vóór de datum van haar inwerkingtreding (Art. 138, W 13.04.2019))\n\n(Opgeheven) (1)\n\n(1) Het artikel zoals van kracht vóór 01.01.2020, blijft evenwel van toepassing op het administratieve dwangbevel dat ter kennis werd gebracht of werd betekend vóór 01.01.2020.\n\nDe Wet tot invoering van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen van 13.04.2019 is niet van toepassing op het administratieve dwangbevel inzake belasting over de toegevoegde waarde dat ter kennis werd gebracht of werd betekend voor de datum van haar inwerkingtreding (art. 138, 1°); op fiscale en niet-fiscale schuldvorderingen opgenomen in een kohier, een bijzonder kohier of een innings- en invorderingsregister, uitvoerbaar verklaard voor de datum van haar inwerkingtreding (art. 138, 5°); op fiscale en niet-fiscale schuldvorderingen, andere dan deze waarvan de inning en de invordering verzekerd zijn in toepassing van de wet van 21 februari 2003 tot oprichting van een Dienst voor alimentatievorderingen bij de FOD Financiën, die het voorwerp hebben uitgemaakt van een in kracht van gewijsde getreden rechterlijke beslissing houdende veroordeling tot hun betaling, voor de datum van haar inwerkingtreding (art. 138, 6°).","

Artikel 84bis (actuele versie)

(De tekst van art. 84bis, werd opgeheven met ingang van 01.01.2020 (Art. 6, W 13.04.2019, B.S. 30.04.2019, pg. 41412). Deze wetswijziging is niet van toepassing op het administratieve dwangbevel inzake belasting over de toegevoegde waarde dat ter kennis werd gebracht of werd betekend vóór de datum van haar inwerkingtreding (Art. 138, W 13.04.2019))

\n\n

(Opgeheven) (1)

\n\n

(1) Het artikel zoals van kracht vóór 01.01.2020, blijft evenwel van toepassing op het administratieve dwangbevel dat ter kennis werd gebracht of werd betekend vóór 01.01.2020.

De Wet tot invoering van het Wetboek van de minnelijke en gedwongen invordering van fiscale en niet-fiscale schuldvorderingen van 13.04.2019 is niet van toepassing op het administratieve dwangbevel inzake belasting over de toegevoegde waarde dat ter kennis werd gebracht of werd betekend voor de datum van haar inwerkingtreding (art. 138, 1°); op fiscale en niet-fiscale schuldvorderingen opgenomen in een kohier, een bijzonder kohier of een innings- en invorderingsregister, uitvoerbaar verklaard voor de datum van haar inwerkingtreding (art. 138, 5°); op fiscale en niet-fiscale schuldvorderingen, andere dan deze waarvan de inning en de invordering verzekerd zijn in toepassing van de wet van 21 februari 2003 tot oprichting van een Dienst voor alimentatievorderingen bij de FOD Financiën, die het voorwerp hebben uitgemaakt van een in kracht van gewijsde getreden rechterlijke beslissing houdende veroordeling tot hun betaling, voor de datum van haar inwerkingtreding (art. 138, 6°).

","subjects",[],"referredBy",[],"validFrom",{"_7":72,"_9":10,"_11":12,"_13":14,"_15":16,"_17":73,"_19":74,"_21":75,"_23":-5,"_66":76,"_68":77,"_27":28,"_49":50,"_51":52,"_53":78,"_55":56,"_57":58,"_70":-7},"cf26b11a-6c46-4f47-8a80-963aed2fb0d6_3","01.04.2019","Artikel 84bis\n\n(De tekst van art. 84bis, werd gewijzigd met ingang van 01.04.2019 (Art. 4, W 26.11.2018, B.S. 04.12.2018, pg. 93842). Art. 19, W 26.11.2018: “Deze wet is niet van toepassing op het dwangbevel dat ter kennis werd gegeven of betekend werd vóór de datum van haar inwerkingtreding.”) (2)\n\nIn bijzondere gevallen mag de bevoegde adviseur-generaal van de administratie belast met de belasting over de toegevoegde waarde, onder door hem bepaalde voorwaarden, vrijstelling verlenen voor alle in artikel 91, § § 1 tot 2bis, bedoelde interesten of voor een deel ervan.\n\n(2) Deze versie is niet van toepassing op het dwangbevel dat ter kennis werd gegeven of betekend werd vóór 01.04.2019 (Art. 19, W 26.11.2018, B.S. 04.12.2018, pg. 93842)","

Artikel 84bis

(De tekst van art. 84bis, werd gewijzigd met ingang van 01.04.2019 (Art. 4, W 26.11.2018, B.S. 04.12.2018, pg. 93842). Art. 19, W 26.11.2018: “Deze wet is niet van toepassing op het dwangbevel dat ter kennis werd gegeven of betekend werd vóór de datum van haar inwerkingtreding.”) (2)

\n\n

In bijzondere gevallen mag de bevoegde adviseur-generaal van de administratie belast met de belasting over de toegevoegde waarde, onder door hem bepaalde voorwaarden, vrijstelling verlenen voor alle in artikel 91, § § 1 tot 2bis, bedoelde interesten of voor een deel ervan.

\n\n

(2) Deze versie is niet van toepassing op het dwangbevel dat ter kennis werd gegeven of betekend werd vóór 01.04.2019 (Art. 19, W 26.11.2018, B.S. 04.12.2018, pg. 93842)

",[],[],3,{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":-5,"_66":80,"_68":81,"_27":28,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_70":-7},[],[],{"_7":83,"_9":10,"_11":12,"_13":14,"_15":16,"_17":84,"_19":85,"_21":86,"_23":-5,"_66":87,"_68":88,"_27":28,"_49":50,"_51":52,"_53":89,"_55":56,"_57":58,"_70":-7},"cf26b11a-6c46-4f47-8a80-963aed2fb0d6_1","04.08.1986","Artikel 84bis\n\n(De tekst van art. 84bis werd ingevoegd (Art. 74, W 04.08.1986))\n\nIn bijzondere gevallen mag de bevoegde gewestelijke directeur van de belasting over de toegevoegde waarde, registratie en domeinen, onder door hem bepaalde voorwaarden, vrijstelling verlenen voor alle in artikel 91, §§ 1 en 2, bedoelde interesten of voor een deel ervan.","

Artikel 84bis

(De tekst van art. 84bis werd ingevoegd (Art. 74, W 04.08.1986))

\n\n

In bijzondere gevallen mag de bevoegde gewestelijke directeur van de belasting over de toegevoegde waarde, registratie en domeinen, onder door hem bepaalde voorwaarden, vrijstelling verlenen voor alle in artikel 91, §§ 1 en 2, bedoelde interesten of voor een deel ervan.

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