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"}]]}],["$","h1",null,{"className":"art-heading","children":["Art. ","6"," ","IW 1990"]}],["$","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 6

1. De bepalingen van deze wet strekken zich niet alleen uit tot de rijksbelastingen, maar ook tot de opcenten, de betalingskorting, de renten en de kosten.

2. Onder opcenten worden verstaan niet alleen die welke ten behoeve van het Rijk, doch ook die welke ten behoeve van andere openbare lichamen worden geheven.

"}}],["$","div",null,{"className":"art-banner","children":["Geconsolideerde brontekst ter informatie; aan deze weergave kunnen geen rechten worden ontleend."," ",["$","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. ","6","."]}]]}],false,false]}]]}]]}]