[{"_1":2,"_1044":-5,"_1045":-5},"loaderData",{"_3":4},"routes/app/document",{"_5":6,"_55":56,"_86":87,"_94":95},"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","a9c58df3-6608-4f46-8bd8-786ca16f7135_3","docId","a9c58df3-6608-4f46-8bd8-786ca16f7135","title","Artikel 90, Wetboek van de Btw","articleNumber","90","slug","artikel-90","scope","07.08.2006","contents","Artikel 90\n\n(De tekst van art. 90, werd hersteld met ingang van 07.08.2006 (Art. 12, W 20.07.2006, B.S. 28.07.2006))\n\nInzake de geschillen betreffende de toepassing van een belastingwet, kan de verschijning in persoon in naam van de Staat worden gedaan door elke ambtenaar van een belastingadministratie.","htmlContents","

Artikel 90

(De tekst van art. 90, werd hersteld met ingang van 07.08.2006 (Art. 12, W 20.07.2006, B.S. 28.07.2006))

\n\n

Inzake de geschillen betreffende de toepassing van een belastingwet, kan de verschijning in persoon in naam van de Staat worden gedaan door elke ambtenaar van een belastingadministratie.

","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/a9c58df3-6608-4f46-8bd8-786ca16f7135","version",3,"versionCount",4,"rank",191,"allVersions",[57,67,70,78],{"_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},"a9c58df3-6608-4f46-8bd8-786ca16f7135_4","10.01.2025","Artikel 90 (actuele versie)\n\n(De tekst van art. 90, werd vervangen (Art. 21, W 20.12.2024, B.S. 31.12.2024, pg. 144062, Numac: 2024011891) met ingang van 10.01.2025 (tiende dag na publicatie))\n\nInzake de geschillen betreffende de toepassing van een belastingwet, kunnen de verschijning in persoon in naam van de Staat alsook elke procedurehandeling worden gedaan door elke ambtenaar van een belastingadministratie.\n\nWanneer in toepassing van artikel 4bis van de voorafgaande titel van het Wetboek van strafvordering, de belastingadministratie tussenkomt in een strafzaak door middel van de burgerlijke vordering, kan de verschijning in persoon namens de Belgische Staat alsook elke procedurehandeling worden gedaan door elke ambtenaar van een belastingadministratie.","

Artikel 90 (actuele versie)

(De tekst van art. 90, werd vervangen (Art. 21, W 20.12.2024, B.S. 31.12.2024, pg. 144062, Numac: 2024011891) met ingang van 10.01.2025 (tiende dag na publicatie))

\n\n

Inzake de geschillen betreffende de toepassing van een belastingwet, kunnen de verschijning in persoon in naam van de Staat alsook elke procedurehandeling worden gedaan door elke ambtenaar van een belastingadministratie.

Wanneer in toepassing van artikel 4bis van de voorafgaande titel van het Wetboek van strafvordering, de belastingadministratie tussenkomt in een strafzaak door middel van de burgerlijke vordering, kan de verschijning in persoon namens de Belgische Staat alsook elke procedurehandeling worden gedaan door elke ambtenaar van een belastingadministratie.

","subjects",[],"referredBy",[],"validFrom",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":-5,"_62":68,"_64":69,"_27":28,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_66":-7},[],[],{"_7":71,"_9":10,"_11":12,"_13":14,"_15":16,"_17":72,"_19":73,"_21":74,"_23":-5,"_62":75,"_64":76,"_27":28,"_45":46,"_47":48,"_49":77,"_51":52,"_53":54,"_66":-7},"a9c58df3-6608-4f46-8bd8-786ca16f7135_2","01.01.1999","Artikel 90\n\n(De tekst van art. 90, werd opgeheven met ingang van 01.01.1999 (Art. 60, W 15.03.1999))\n\n(Opgeheven)","

Artikel 90

(De tekst van art. 90, werd opgeheven met ingang van 01.01.1999 (Art. 60, W 15.03.1999))

\n\n

(Opgeheven)

",[],[],2,{"_7":79,"_9":10,"_11":12,"_13":14,"_15":16,"_17":80,"_19":81,"_21":82,"_23":-5,"_62":83,"_64":84,"_27":28,"_45":46,"_47":48,"_49":85,"_51":52,"_53":54,"_66":-7},"a9c58df3-6608-4f46-8bd8-786ca16f7135_1","01.01.1971","Artikel 90\n\n(De tekst van art. 90, werd ingevoerd met ingang van 01.01.1971 (W 03.07.1969))\n\nDe vordering tot teruggaaf van de belasting, van de interesten en van de administratieve geldboeten, wordt ingesteld bij exploot met dagvaarding, betekend aan de Staat, meer bepaald aan de door de Koning aangewezen ambtenaar.\n\nDe vordering wordt aanhangig gemaakt bij de rechtbank waaronder het kantoor van die ambtenaar ressorteert.","

Artikel 90

(De tekst van art. 90, werd ingevoerd met ingang van 01.01.1971 (W 03.07.1969))

\n\n

De vordering tot teruggaaf van de belasting, van de interesten en van de administratieve geldboeten, wordt ingesteld bij exploot met dagvaarding, betekend aan de Staat, meer bepaald aan de door de Koning aangewezen ambtenaar.

De vordering wordt aanhangig gemaakt bij de rechtbank waaronder het kantoor van die ambtenaar ressorteert.

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