27:["$","main",null,{"className":"art-wrap","children":[["$","a",null,{"href":"/wetgeving/BWBR0005251","className":"art-back","children":["← ","Accijns"]}],["$","header",null,{"className":"art-header","children":[["$","div",null,{"className":"art-badges","children":[["$","span",null,{"className":"art-badge art-badge-sub","children":"Accijnzen"}],["$","span",null,{"className":"art-badge art-badge-nl","children":"NL"}]]}],["$","h1",null,{"className":"art-heading","children":["Art. ","85"," ","Accijns"]}],["$","div",null,{"className":"art-meta","children":[["$","span",null,{"children":["Wet op de accijns"," · "]}],["$","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 85

1. Bij algemene maatregel van bestuur kan, onder daarbij te stellen voorwaarden en beperkingen, worden bepaald dat accijnsgoederen voorhanden mogen zijn in een entrepot.

2. Bij ministeriële regeling kunnen nadere regels worden gesteld ten behoeve van de uitvoering van dit artikel.

"}}],["$","div",null,{"className":"art-banner","children":["Geconsolideerde brontekst ter informatie; aan deze weergave kunnen geen rechten worden ontleend."," ",["$","a",null,{"href":"https://wetten.overheid.nl/BWBR0005251","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. ","85","."]}]]}],false,false]}]]}]]}]