27:["$","main",null,{"className":"art-wrap","children":[["$","a",null,{"href":"/wetgeving/BWBR0002672","className":"art-back","children":["← ","Wet VPB 1969"]}],["$","header",null,{"className":"art-header","children":[["$","div",null,{"className":"art-badges","children":[["$","span",null,{"className":"art-badge art-badge-sub","children":"Vpb"}],["$","span",null,{"className":"art-badge art-badge-nl","children":"NL"}]]}],["$","h1",null,{"className":"art-heading","children":["Art. ","39"," ","Wet VPB 1969"]}],["$","div",null,{"className":"art-meta","children":[["$","span",null,{"children":["Wet op de vennootschapsbelasting 1969"," · "]}],["$","span",null,{"children":["Gewijzigd:"," ","6 januari 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 39

1. Deze wet treedt in werking met ingang van de tweede dag na de datum van uitgifte van het Staatsblad waarin zij is geplaatst.

2. Vervallen.

3. Deze wet kan worden aangehaald als: Wet op de vennootschapsbelasting 1969.

"}}],["$","div",null,{"className":"art-banner","children":["Geconsolideerde brontekst ter informatie; aan deze weergave kunnen geen rechten worden ontleend."," ",["$","a",null,{"href":"https://wetten.overheid.nl/BWBR0002672","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. ","39","."]}]]}],false,false]}]]}]]}]