27:["$","main",null,{"className":"art-wrap","children":[["$","a",null,{"href":"/wetgeving/BWBR0002629","className":"art-back","children":["← ","Wet OB 1968"]}],["$","header",null,{"className":"art-header","children":[["$","div",null,{"className":"art-badges","children":[["$","span",null,{"className":"art-badge art-badge-sub","children":"BTW (omzetbelasting)"}],["$","span",null,{"className":"art-badge art-badge-nl","children":"NL"}]]}],["$","h1",null,{"className":"art-heading","children":["Art. ","14"," ","Wet OB 1968"]}],["$","div",null,{"className":"art-meta","children":[["$","span",null,{"children":["Wet op de omzetbelasting 1968"," · "]}],["$","span",null,{"children":["Gewijzigd:"," ","18 april 2026"]}]]}]]}],["$","div",null,{"className":"art-body","children":[["$","div",null,{"className":"art-text-col","children":[["$","h2",null,{"children":"Wettekst"}],["$","div",null,{"className":"law-body","dangerouslySetInnerHTML":{"__html":"

Artikel 14

1. De in een tijdvak verschuldigd geworden belasting moet op aangifte worden voldaan.

2. In afwijking in zover van het eerste lid wordt de belasting die verschuldigd is geworden door ondernemers als bedoeld in artikel 7, zesde lid , niet voldaan over een tijdvak.

"}}],["$","div",null,{"className":"art-banner","children":["Geconsolideerde brontekst ter informatie; aan deze weergave kunnen geen rechten worden ontleend."," ",["$","a",null,{"href":"https://wetten.overheid.nl/BWBR0002629","target":"_blank","rel":"noopener noreferrer","children":"Raadpleeg de officiële versie"}]," ","op ","wetten.overheid.nl","."]}],false]}],["$","div",null,{"className":"art-cases-col","children":[["$","section",null,{"className":"art-section","children":[["$","h2",null,{"children":"Jurisprudentie"}],["$","p",null,{"className":"art-empty","children":["Nog geen gepubliceerde uitspraken over art. ","14","."]}]]}],false,false]}]]}]]}]