27:["$","main",null,{"className":"art-wrap","children":[["$","a",null,{"href":"/wetgeving/BWBR0007168","className":"art-back","children":["← ","Wbm"]}],["$","header",null,{"className":"art-header","children":[["$","div",null,{"className":"art-badges","children":[["$","span",null,{"className":"art-badge art-badge-sub","children":"Milieubelastingen"}],["$","span",null,{"className":"art-badge art-badge-nl","children":"NL"}]]}],["$","h1",null,{"className":"art-heading","children":["Art. ","18a"," ","Wbm"]}],["$","div",null,{"className":"art-meta","children":[["$","span",null,{"children":["Wet belastingen op milieugrondslag"," · "]}],["$","span",null,{"children":["Gewijzigd:"," ","9 juni 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 18a

1. Aan degene die voor 1 januari 2001 ontinktingsresidu ter definitieve verwijdering heeft afgegeven aan een inrichting, wordt op zijn verzoek door de inspecteur een teruggaaf verleend van de belasting op de betrokken hoeveelheid ontinktingsresidu.

2. Artikel 10a, tweede tot en met zesde lid, is van overeenkomstige toepassing.

"}}],["$","div",null,{"className":"art-banner","children":["Geconsolideerde brontekst ter informatie; aan deze weergave kunnen geen rechten worden ontleend."," ",["$","a",null,{"href":"https://wetten.overheid.nl/BWBR0007168","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. ","18a","."]}]]}],false,false]}]]}]]}]