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"}]]}],["$","h1",null,{"className":"art-heading","children":["Art. ","5"," ","IW 1990"]}],["$","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 5

1. Bij ministeriële regeling wordt bepaald welke directeur, inspecteur of ontvanger bevoegd is.

2. Degene die de ontvanger betrekt, dan wel door de ontvanger wordt betrokken, in een rechtsgeding, kan zich niet beroepen op de wettelijke bepalingen betreffende de vraag welke ontvanger bevoegd is.

"}}],["$","div",null,{"className":"art-banner","children":["Geconsolideerde brontekst ter informatie; aan deze weergave kunnen geen rechten worden ontleend."," ",["$","a",null,{"href":"https://wetten.overheid.nl/BWBR0004770","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. ","5","."]}]]}],false,false]}]]}]]}]