[{"_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,"_30":31,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58},"id","8dc9a7bd-a45d-4432-a0e2-beb69a31cd3e_1","docId","8dc9a7bd-a45d-4432-a0e2-beb69a31cd3e","title","Artikel 87, Wetboek van de Btw","articleNumber","87","slug","artikel-87","scope","01.01.1971","contents","Artikel 87\n\n(De tekst van art. 87, werd ingevoegd met ingang van 01.01.1971 (W 03.07.1969))\n\nHet voorrecht neemt rang in onmiddellijk na de voorrechten die vermeld zijn in de artikelen 19 en 20 van de wet van 16 december 1851 en in artikel 23 van boek II van het Wetboek van Koophandel.","htmlContents","

Artikel 87

(De tekst van art. 87, werd ingevoegd met ingang van 01.01.1971 (W 03.07.1969))

\n\n

Het voorrecht neemt rang in onmiddellijk na de voorrechten die vermeld zijn in de artikelen 19 en 20 van de wet van 16 december 1851 en in artikel 23 van boek II van het Wetboek van Koophandel.

","keywords","references",[26,42],{"_7":27,"_11":28,"_15":29,"_30":31},"863db054-fc16-490c-9289-10bd96ff7aaa","Artikel 23, Wetboek van de Btw","artikel-23","collection",{"_32":33,"_34":35,"_15":39},"code","WBTW","name",{"_36":37,"_38":37},"short","Wetboek van de Btw","long",{"_38":40,"_36":41},"wetboek-btw","wbtw",{"_7":10,"_11":12,"_15":16,"_30":31},"referencedBy",[45],{"_7":10,"_11":12,"_15":16,"_30":31},"commentsOn",[],"commentedOnBy","source","FisconetPlus","sourceUrl","https://www.minfin.fgov.be/myminfin-web/pages/public/fisconet/document/8dc9a7bd-a45d-4432-a0e2-beb69a31cd3e","version",1,"versionCount",4,"rank",185,"allVersions",[61,71,79,87],{"_7":62,"_9":10,"_11":12,"_13":14,"_15":16,"_17":63,"_19":64,"_21":65,"_23":-5,"_66":67,"_68":69,"_30":31,"_49":50,"_51":52,"_53":56,"_55":56,"_57":58,"_70":-7},"8dc9a7bd-a45d-4432-a0e2-beb69a31cd3e_4","01.01.2020","Artikel 87 (actuele versie)\n\n(De tekst van art. 87, werd opgeheven met ingang van 01.01.2020 (Art. 18, 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 87 (actuele versie)

(De tekst van art. 87, werd opgeheven met ingang van 01.01.2020 (Art. 18, 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,"_30":31,"_49":50,"_51":52,"_53":78,"_55":56,"_57":58,"_70":-7},"8dc9a7bd-a45d-4432-a0e2-beb69a31cd3e_3","07.01.2007","Artikel 87\n\n(De tekst van art. 87, eerste lid, werd gewijzigd met ingang van 07.01.2007 (Art. 3, W 27.12.2006, B.S. 28.12.2006))\n\nHet voorrecht bedoeld in artikel 86, heeft dezelfde rang als dat bedoeld in artikel 19, 4°ter, van de wet van 16 december 1851.\n\nDe volgorde van het verhaal bepaald in artikel 19 van voornoemde wet is van toepassing op de in dit Wetboek bepaalde belasting.","

Artikel 87

(De tekst van art. 87, eerste lid, werd gewijzigd met ingang van 07.01.2007 (Art. 3, W 27.12.2006, B.S. 28.12.2006))

\n\n

Het voorrecht bedoeld in artikel 86, heeft dezelfde rang als dat bedoeld in artikel 19, 4°ter, van de wet van 16 december 1851.

De volgorde van het verhaal bepaald in artikel 19 van voornoemde wet is van toepassing op de in dit Wetboek bepaalde belasting.

",[],[],3,{"_7":80,"_9":10,"_11":12,"_13":14,"_15":16,"_17":81,"_19":82,"_21":83,"_23":-5,"_66":84,"_68":85,"_30":31,"_49":50,"_51":52,"_53":86,"_55":56,"_57":58,"_70":-7},"8dc9a7bd-a45d-4432-a0e2-beb69a31cd3e_2","05.08.1993","Artikel 87\n\n(De tekst van art. 87, werd vervangen met ingang van 05.08.1993 (Art. 28, W 22.07.1993))\n\nHet voorrecht bedoeld in artikel 86 neemt rang onmiddellijk na dat vermeld in artikel 19, 5°, van de wet van 16 december 1851.\n\nDe volgorde van het verhaal bepaald in artikel 19 van voornoemde wet is van toepassing op de in dit Wetboek bepaalde belasting.","

Artikel 87

(De tekst van art. 87, werd vervangen met ingang van 05.08.1993 (Art. 28, W 22.07.1993))

\n\n

Het voorrecht bedoeld in artikel 86 neemt rang onmiddellijk na dat vermeld in artikel 19, 5°, van de wet van 16 december 1851.

De volgorde van het verhaal bepaald in artikel 19 van voornoemde wet is van toepassing op de in dit Wetboek bepaalde belasting.

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