27:["$","main",null,{"className":"art-wrap","children":[["$","a",null,{"href":"/wetgeving/BWBR0004770","className":"art-back","children":["← ","IW 1990"]}],["$","header",null,{"className":"art-header","children":[["$","div",null,{"className":"art-badges","children":[["$","span",null,{"className":"art-badge art-badge-sub","children":"Formeel recht & invordering"}],["$","span",null,{"className":"art-badge art-badge-nl","children":"NL"}]]}],["$","h1",null,{"className":"art-heading","children":["Art. ","1"," ","IW 1990"]}],["$","div",null,{"className":"art-meta","children":[["$","span",null,{"children":["Invorderingswet 1990"," · "]}],["$","span",null,{"children":["Gewijzigd:"," ","3 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 1

1. Deze wet geldt bij de invordering van rijksbelastingen.

2. Op deze wet zijn artikel 3:40 , hoofdstuk 4 , afdeling 5.2 , de hoofdstukken 6 en 7 en afdeling 10.2.1 van de Algemene wet bestuursrecht niet van toepassing.

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