General Law on State Taxation

Original Language Title: Algemene wet inzake rijksbelastingen

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month, or Get a Day Pass for only USD$9.99.

Law of 2 July 1959 laying down detailed rules for the common application of the laws of the Member States relating to certain personal tax

We JULIANA, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc., etc., etc.

All of them, who will see or hear these, saluut! do know:

In this regard, we have taken the view that, in order to simplify the legislation on national taxes, it is desirable to regulate which of a number of taxes are common in a general law;

In this way, we, the Council of State, and with the mean consultations of the States-General, have been well-liked and understood to be right and to be understood as saying:

Chapter I. General provisions

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 1

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The provisions of this law apply in the Netherlands to the levying of taxes, tax rates, revision rates and administrative fines which can be determined or imposed by the tax law, as well as in the execution of the basic registration income, except for taxes, to the extent that, for an interested party, the Court of First Instance is open to the Court of First Instance after a judgment given by the inspector on objections relating to such taxes of Bonaire, Saint-Eustatius and Saba, as intended Chapter VIII of the Tax Act BES .

  • 2 'State taxes' means taxes which are levied by the State tax authorities.


Article 2

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 This law is governed by:

    • a. tax law: both this law and other legal provisions relating to the charge of the under Article 1 taxes falling;

    • (b) Bodies: associations and other legal persons, firms and companies, companies of legal persons and target assets.

  • 2 Where the Tax Act is spoken:

    • a. of association, including the form of cooperation with no legal personality which may be the object of an association with a society;

    • (b) in the case of a driver ' s body, including the managing partner of a company or a company and the domestic representative of a body not established in the Netherlands, and in the event of dissolution, he/she shall be Liquidation shall be carried out;

    • c. of Mogenity, including an equivalent administrative unit, shall be included;

    • d. Of State, including Mogenity;

    • Convention, including a double taxation system agreed with an administrative unit as referred to in subparagraph (c), and a double taxation scheme which has been introduced for the purposes of the relationship with one or more countries within the Kingdom;

    • f. of double taxation arrangements shall include arrangements for the prevention of double taxation agreed upon by an administrative unit referred to in subparagraph (c).

  • 3 The tax law is governed by the following:

    • a. Our Minister: Our Minister of Finance;

    • (b) Director, inspector or consignee: the staff member designated as such by ministerial arrangement;

    • c. open limited partnership: the limited partnership, where, outside the occurrence or empa, accession or replacement of members of the limited partnership may take place without the agreement of all the members, acting as command line;

    • ed.

      • 1 °. Kingdom: Kingdom of the Netherlands;

      • 2 °. Rich: the country of the Netherlands, the Netherlands and the BES islands;

      • 3 °. Netherlands: the part of the Kingdom of Europe, except that for the purposes of the taxation of income tax, payroll tax, corporation tax and insurance tax, the Netherlands also includes the exclusive economic zone of the Kingdom of the Netherlands. Kingdom, intended in Article 1 of the National Law on the exclusive economic zone , where it is adjacent to the territorial sea in the Netherlands;

      • 4 °. BES islands: the public bodies Bonaire, Sint Eustatius and Saba, including, with due regard to the Rijkswet to establish a maritime border between Curaçao and Bonaire and between Sint Maarten and Saba Part of the seabed and its subsoil situated outside the territorial sea of the BES islands, as far as the Kingdom is concerned under international law for the purpose of exploration and exploitation of natural resources to exercise sovereign rights as well as installations in, or above, or above that area, and other facilities for the purpose of exploration and exploitation of natural resources in that area;

    • e. tax attack: the provisional attack, the attack, the recovery attack and the post-charging attack, as well as the provisional conservation attack, the conservation attack and the conservation attack in the income tax, the bestowal and inheritance tax;

    • f. share: co-equity of a limited partnership in an open limited partnership;

    • g. Union Customs Code: Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (PbEU 2013, L 269);

    • h. Union Delegated Regulation (EU) Delegated Regulation: Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 2446/Annex of the European Parliament and of the Council of 30 June 2004 on the application 952/2013 of the European Parliament and of the Council laying down detailed rules on certain provisions of the Union Customs Code (PbEU 2015, L 343);

    • Ha. Union Implementing Regulation: Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for the implementation of certain provisions of Regulation (EU) No (EU) No 326/2 of the European Parliament and of the Council of 952/2013 of the European Parliament and of the Council establishing the Union Customs Code (PbEU 2015, L 343);

    • child: first-degree blood relative and relative to the descending line;

    • j. Civil Service Number: the number, intended to be used in: Article 1 (b) of the general provisions Act civil service number ;

    • k. [ Red: expired;]

    • l. partner: person as intended in Article 5a ;

    • m. generally useful institution: an institution as referred to in Article 5b ;

    • n. Cultural institution: an institution as referred to in Article 5b, fourth paragraph ;

    • o. Socio-interest-interest institution: an institution as defined in Article 5c ;

    • p. "SBBI" support foundation: a foundation as referred to in Article 5d .

  • 4 The board of directors of taxes mentioned in the Tax Act is exercised by the officials designated by Our Minister.

  • 5 What is determined by this Law on or under this Law relating to the provisional attack, attack or recovery plan referred to in paragraph 3 of paragraph 3 shall apply mutatis mutandis in respect of the provisional measures referred to in that paragraph. 'conserving or conserving or conserving or' means of preservation ', with the exception of:

    • a. a provisional attack and, in the tax law, designated for this purpose are not charged with a conservation attack and a provisional conserving attack is not taken into account by an attack;

    • (b) a provisional attack on conservation is not taken into account in a terrorist attack but at the same time it lapses with the fixing of the conserving attack on the allocation of the deferral granted in respect of the provisional conserveral attack the security lodged, and the payments which may have been made on that provisional attack, to the attack on the conservation of the economy.

  • 6 Provisions of the tax law that bind legal effects to the entering, existence, termination or termination of a marriage are applicable mutatis mutandis to the concern, existence, termination of the marriage have been terminated from a registered partnership.

  • 7 For the purposes of applying the tax law and the provisions based thereon, a European cooperative society shall be treated as a European public limited company, except that for the purposes of the application of the the provisions referred to in that general measure of management shall be able to be assimilated to a cooperative in legal form.


Article 3

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The competence of a director, inspector or recipient is not determined according to a geographical breakdown of the Empire.

  • 2 A ministerial arrangement lays down rules on the main lines of the establishment of the tax authority and of the staff member concerned, Article 2, third paragraph, part b -and a taxable person.


Article 3a

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 2 The arrangements for electronic messaging shall be laid down in the case of ministerial arrangements.

  • 3 By ministerial arrangement, messages and groups of taxable persons or withholding agents for which, as well as circumstances are designated, the messaging may take place other than by electronic mail Away.


Article 4

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 Where a person lives and where a body is located is assessed according to the circumstances.

  • 2 For the purposes of the first paragraph, ships and aircraft which have their home port in the Netherlands shall be considered as part of the Netherlands.

  • 3 For the application of the legal provisions implementing Council Directive 2009 /133/EC of 19 October 2009 on the common tax regime applicable to mergers, divisions, partial divisions, transfers of assets and exchange of shares in relation to companies of different Member States and for the transfer of the registered office of an SE or an SCE from one Member State to another (PbEU 2009, L 310), Council Directive 2011 /96/EU of 30 November 2011 on the common tax regime for parent companies and Subsidiaries of different Member States (PbEU 2011, L 345) or Council Directive 2003 /49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments between related companies of the European Union (OJ 2003 /49/EC, p. Member States (PbEU 2003, L 157), by way of derogation from the first paragraph, and in so far as it results from the said Directives, is considered to be located in a Member State of the European Union if that body is determined by the tax law of that Member State is established in that Member State.

  • 4 An undertaking for collective investment in transferable securities as referred to in Article 1 of Directive 2009 /65/EU of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to institutions for collective investment in transferable securities (UCITS) (PbEU 2009, L 302), it shall be deemed to be established in the Member State or state of which the competent authority has authorised the establishment in accordance with Article 5 of that Directive.

  • 5 An alternative investment institution as referred to in Article 4, first paragraph, part k, of Directive 2011 /61/EU of the European Parliament and of the Council of 8 June 2011 on alternative investment fund managers and amending the Directives 2003 /41/EC and 2009 /65/EC and of Regulations (EC) No 1408/71 1060/2009 and (EU) No 1095/2010 (PbEU 2011, L 174) shall be deemed to be located in the home Member State referred to in Article 4, first paragraph, part p, of that Directive, if:

    • (a) the body was established or entered into the law of that Member State; and

    • b. the purpose and actual activity of the body consists solely of the investment of assets, which is intended to be Article 28 of the Law on Corporate Tax 1969 .


Article 5

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The establishment of a tax offence shall be carried out by means of the establishment of a banknote by the inspector in this respect. The day drawing of the bill shall be the day drawing of the fixing of the tax attack. The inspector shall notify the recipient of the notice on the recovery of the resulting tax attack.

  • 2 The first paragraph shall apply mutatis mutandis in relation to the adoption by the inspector of a decision or of making pronouns to-whether or not further-fixing a liability due or to be paid back under the tax law; Amount.


Article 5a

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • The following shall be considered as a partner:

    • a. the spouse;

    • b. the unmarried majority-year-old person with whom the unmarried majority-year-old has entered into a notarial contract of society and with whom he is registered at the same residence in the basic registration persons or by type of person and application corresponding registration outside the Netherlands.

  • 2 The person considered to be a partner under the first paragraph for part of the calendar year shall also be regarded as a partner in the other periods of the calendar year in so far as he or she is at the same residence address as the Taxable person is registered in the basic registration persons or a registration corresponding to their nature and scope outside the Netherlands.

  • 3 For the purposes of applying the first paragraph, a person who is separated from the table and bed shall be considered to be unmarried. Detailed rules may be laid down for the implementation of this paragraph by means of a ministerial arrangement.

  • 4 By way of derogation from the first paragraph, a person shall no longer be considered to be a partner in the case of:

    • a. a request, as intended in Article 150 , respectively 169 of Book 1 of the Civil Code divorce or separation of the table and bed respectively; and

    • b. he no longer is registered at the same residence address in the basic registration persons or a registration corresponding to their nature and application outside the Netherlands, as the taxable person.

  • 5 A person may at any time have only one partner. In cases where a person has more than one spouse, only the spouse is considered to be a partner from the oldest undertaking. In the case of more than one notary social contract, only the oldest social contract shall be taken into account. A notarial social contract with more than one person shall not be taken into account.

  • 6 By ministerial arrangement rules may be laid down on the basis of which a person who does not reside in the Netherlands is deemed to be registered at his address in a kind and form of registration with the basic registration persons outside the Netherlands.

  • 7 Persons who were partners under the first paragraph, part b, continue to qualify as partners after the registration provided for in that section at the same residence address is no longer possible as a result of admission to a nursing home or care home due to medical reasons or age of one of them, as long as after the end of that tender at the same residence address, neither a third person is identified as a partner. The first sentence shall no longer apply if one of them is informed by a written notification to the inspector that they no longer wish to be considered partners. Detailed rules may be laid down for the implementation of this paragraph by means of a ministerial arrangement.


Article 5b

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 A general utility which is a good institution is:

    • a. an institution-other than a company with shares distributed in shares, a cooperative, a mutual guarantee company or any other entity in which the securities may be issued-which:

      • 1 °. exclusively or substantially the purpose of the general purpose;

      • 2. to make its data publicly available on the Internet by electronic means;

      • 3 °. meets the conditions to be laid down by ministerial arrangement;

      • 4 ° is located in the Kingdom, in another Member State of the European Union or in a State designated by ministerial arrangement; and

      • 5 °. the inspector has been identified as such;

    • b. A non-resident institution in the Kingdom, in another Member State of the European Union or in a State designated by ministerial arrangement, designated by our Minister as such, if and as long as it fulfils the conditions to be fulfilled by the Minister conditions.

  • 3 As a general utility within the meaning of this Article, the following shall be regarded as:

    • a. welfare;

    • b. culture;

    • c. education, science and research;

    • d. the protection of nature and the environment, including the promotion of sustainability;

    • e. Health care;

    • f. youth and elderly care;

    • g. development cooperation;

    • h. Animal welfare;

    • Religion, life contemplation and spirituality;

    • j. the promotion of the democratic rule of law;

    • k. Housing;

    • l. a combination of the abovementioned objectives, and

    • m. provide financial or otherwise support to an overall utility.

  • A generally useful institution, which focuses exclusively or almost exclusively on culture, may also request that it be considered as a cultural institution.

  • 5 An institution carrying out activities aimed at afforking the public housing as referred to in paragraph 3 (k) may only be considered as a general utility, if it is at the base of that institution. Article 19 of the Housing Act is authorised by Royal Decree as an institution which is in the interests of the public housing establishment.

  • 6 It is regarded as a general utility, or as a cultural institution, at the request of the institution. The inspector shall decide on the application for an objection, where appropriate, under conditions to be lodged by the inspector. By way of derogation from the first sentence, the inspector may make a category of institutions or group of institutions subject to a single objection to the institutions referred to in the first paragraph, even without a decision being taken by the Court of First Member States. For that purpose, the institutions shall be required to do so.

  • 7 An institution referred to in paragraph 1 shall not be regarded as such by the inspector in the case of an objection as such with effect from the moment when that institution no longer has exclusive or almost exclusively a general rule. It shall no longer satisfy the conditions laid down in the ministerial arrangement or where it is no longer established as indicated in the first paragraph. An institution referred to in paragraph 4 shall not be regarded as such by the inspector in the case of an objection as such with effect from the date on which it is no longer solely or exclusively directed at the institution of the institution. Culture. The date of revocation may be before the date of the day drawing of the Decision.

  • 8 An institution shall also be regarded as a non-inspector, or no longer, to be regarded as a general utility where the institution, a driver of that institution, is a person in direct management of that institution or a person who is responsible for that institution; Institution of vision shall be irrevocably sentenced by a Dutch judge for the purpose of committing a crime as intended for the purpose of Article 67, first paragraph, of the Code of Criminal Procedure , provided that:

    • a. Offence has been committed in the capacity of a driver, actually leading or visual person of the institution;

    • b. not yet four calendar years have passed since the sentencing, and

    • (c) a serious infringement of the legal order has been given to the offence given to the nature of or consistency with other offences committed by the general purpose or to those persons referred to by the general purpose.

  • 9 A ministerial arrangement shall lay down rules on the information referred to in paragraph 1 (a) (2), which shall be made public, as well as on the way in which such information is made publicly available via the Internet.

  • 10 For the purposes of applying the fourth and sixth to eighth paragraphs, detailed rules may be laid down by means of a ministerial arrangement.


Article 5c

Compare Versions Save Relationships (...) (External Link) Permanent Link

A social interest institution is an institution:

  • a. In accordance with its rules, it represents a social interest;

  • b. which has not been subject to a profit tax or is exempted from it;

  • (c) who, to the members of the institution of the institution determining the policy in relation to the work carried out by those members, does not grant any remuneration other than an allowance for expenses incurred and a non-return payment;

  • d. which is established in the Kingdom, in another Member State of the European Union or in a State designated by ministerial arrangement.


Article 5d

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 A support foundation, SBBI, is a foundation which fulfils the conditions to be laid down by ministerial regulation and which was set up exclusively for the purpose of raising money in support of a social-interest institution for the benefit of a purpose to be indicated by ministerial arrangement.

  • 2 The draft of a ministerial arrangement referred to in paragraph 1 shall be submitted to the Chambers of the States-General at least four weeks prior to the adoption of the arrangement.


Article 5e

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 If, between spouses or former spouses, a right to compensation or a duty is made on the basis of Article 87 of Book 1 of the Civil Code , the spouse, the former spouse, shall be deemed to be present in the underlying good or part thereof with the right of reimbursement in respect of which no relevant tax law is relevant to the tax law.

Chapter II. Declaration

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 6

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The inspector, who, in his opinion, is liable to be liable to tax or withholding tax, may be liable to tax in respect of taxes which are levied or paid on the basis of the tax law as a result of the attack, or on the basis of a declaration, or on the basis of the declaration. inviting them to return. Where the tax law identifies matters of a third party as matters of the person suspected to be tax-liable or withholding tax, the inspector may also invite the third party to make a declaration. A ministerial arrangement shall lay down rules on the manner in which the call for a declaration shall be made.

  • 2 The person lodging an application to the inspector shall in any case be invited to make a declaration.

  • 3 In the case of a ministerial arrangement, the person who is in the circumstances described above may be required to request the lodging of the declaration within a period to be set.


Article 7

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • (1) In the call for declarations, particulars shall be required and the presentation or transmission of documents and other data media or their contents, the knowledge of which is to be used for the purpose of charging the tax on the goods or for the purposes of the application of the information. It may be important.

  • 2 Modest and other data carriers shall not, for the purposes of the first paragraph, be documents and other data media which are to be drawn up in order to prove to third parties.


Article 8

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 Each person who has been invited to return is declared to be declared by:

    • (a) to complete, sign and submit, to sign, to sign and to forward, and to transmit, the information requested in the invitation, without reservation, to any ministerial arrangement; and

    • (b) to provide for the delivery or transmission of any documents or other data media, or their contents, as requested in the invitation, by means of a ministerial order.

  • 3 Upon receipt of the declaration, a acknowledgement of receipt shall be issued on request.

  • 4 In the case of ministerial arrangements, the cases and the conditions under which the inspector may waive the obligation to obtain the information required in the call for declaration and other data media may be determined by the whether to supply or transmit the contents thereof.


Article 9

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 In respect of taxes which are levied by reason of the tax law as a result of the tax law, the inspector shall be sent to the inspector within a period of at least one month after inviting the inspector to make a declaration.

  • 2 The inspector may extend the period prescribed by him. He may attach to the extension conditions, inter alia, that prior to a date to be determined by him, particulars to be provided for the imposition of a provisional attack shall be laid down by a ministerial order.

  • 3 The inspector may, within the period referred to in the first or second paragraph of the first subparagraph, inform the taxable person within a period of time to be lodged by him.


Article 10

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 With regard to taxes which are required to be fulfilled or removed pursuant to the tax law on declaration, the declaration shall be made to the inspector or the consignee specified in the call for declaration.

  • 2 The declaration relates to a period of time, it shall be made within a period fixed by the inspector at least one month after the end of the period. If the declaration does not cover a period of time, it shall be made within a period of at least one month laid down by the inspector.

  • 3 The inspector may, under conditions to be laid down by the inspector, defer the lodging of a declaration.


Article 10a

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 In cases to be referred to in the general management measure, taxable persons or withholding agents may be obliged to inform the inspector on his own initiative of any inaccuracies or incompleteness of the taxation of interest Information and information which have become known or have become known.

  • 2 In the case of a general measure of management, rules may be laid down regarding the time limit and the manner in which the notification referred to in the first paragraph must be communicated.

  • 3 In the case of a general measure of management, failure to comply with the obligation referred to in paragraphs 1 and 2 may be regarded as an infringement. Failure to comply with that obligation is due to intent or gross misconduct on the part of the taxable person or withholding agent, which shall be an offence in respect of which the inspector may impose an administrative fine of not more than 100. a percentage of the amount of tax which, as a result of the failure to comply with the obligation referred to in paragraphs 1 and 2, has not been or would have been levied.

Chapter III. Levy of tax on attack

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 11

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The attack shall be determined by the inspector.

  • 2 The inspector may deviate from his own motion on the basis of the decision to determine the attack on the declaration.

  • 3 The power to establish the attack shall expire on three years from the date on which the tax liability was incurred. If an extension has been granted for the lodging of a declaration, the period shall be extended for the duration of that deferral.

  • For the purposes of applying the third paragraph, tax debt, the size of which may be fixed at the end of the period to which the tax is levied, shall be deemed to have been incurred at the time of expiry of that period.


Article 12

Compare Versions Save Relationships (...) (External Link) Permanent Link

The inspector shall take the decision not to impose an attack on him or her on the basis of a decision which is subject to an objection.


Article 13

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 Where the size of the tax debt can first be determined after the end of the period to which the tax is charged, the inspector may, in accordance with the rules to be laid down by ministerial order, impose a provisional attack on the taxable person. impose up to no more than the amount on which the attack, with the application of the Article 15 prescribed the reckoning of the provisional attacks and the pre-tax charges set out in the Tax Act, presumably it will be determined. A provisional attack on a positive amount shall not be established prior to the start of the period for which the tax is levied.

  • 2 A preliminary attack to a negative amount fixed for or during the period is indicated as a provisional refund.

  • 3 A preliminary attack may be supplemented by one or more preliminary attacks, in accordance with the previous paragraphs.

  • 5 The inspector may waive the imposition of a provisional attack or impose a provisional attack of a sum other than that of the first member if:

    • a. Reasonable doubt as to the accuracy of the address given by the taxable person or if this information is missing;

    • b. the taxpayer has committed an offence for which he has been subject to an administrative fine on the basis of the 6cc Articles , 67d or 67th or on the basis of Article 40 of the General Act on income-dependent schemes or for which a criminal penalty was imposed on him for a similar offence, provided that the administrative penalty or criminal penalty occurred within a period of five years prior to the year on which the provisional attack has become irrevocable;

    • (c) the taxable person has not made or has not made an income tax return within the time limit set.


Article 14

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 In cases where Article 13 does not apply, the inspector may, after the time when the tax liability arose, be subject to a provisional attack, according to by Our Minister, up to the amount at which the attack is likely to be 3.

  • 2 A preliminary attack may be supplemented by one or more preliminary attacks in accordance with the provisions of the first paragraph.


Article 15

Compare Versions Save Relationships (...) (External Link) Permanent Link

The preliminary attacks and the pre-tax charges set out in the tax law are set off against the attack, or-as much as necessary-at a decision which the inspector must take for objection.


Article 16

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • (1) If any of the following gives rise to grounds for suspecting that an attack has been wrongly omitted or has been fixed to an understated amount, or that a reduction, waiver, refund or tax rebate provided for in the tax act the inspector may re-charge either the tax unduly or wrongly or up to an excessive amount of the levy which may be paid by the inspector. A fact that the inspector was known or could have been reasonably known cannot constitute a basis for recovery, except in cases where the taxable person is, in this fact, in bad faith.

  • 2 In all cases where there is too little tax, the following may also take place in the following cases:

    • a. a preliminary attack, a pre-levy, a provisional refund, or a provisional loss account, is erroneously or credited to an incorrect amount;

    • b. occurrence of a case as specified in Article 2.17, third or fourth paragraph, of the Income Tax Act 2001 ;

    • c. as a result of an error, an attack has been wrongly omitted or a tax attack has been fixed at an unduly low level as a result of an error, which is reasonably known to the taxable person, which in any case is where the tax liability is not at least 30 percent of the tax liability due under the tax law.

  • 3 The power to establish a post-recovery order shall be extingued by five years from the date on which the tax liability was incurred. Article 11 (4) , it shall apply. If an extension has been granted for the declaration of return, the period of return shall be extended for the duration of the deferral. The first sentence does not apply in so far as post-clearance recovery takes place with the application of Article 2.17, 4th paragraph, of the Income Tax Act 2001 . In so far as post-clearance recovery without application of paragraph 2 (c) could not take place, the power to establish a reassessment order lapses, by way of derogation from the first sentence of the sentence, from two years after the date of application of the second paragraph of Article 6 (2) of the Regulation. the time at which the decision was taken not to impose an attack, or the tax attack has been established.

  • 4 If too little tax has been levied on any component of the object of any tax held or entered abroad, by way of derogation from the third paragraph, first sentence, the right to re-order by the object of the tax is not charged. conduct of 12 years after the date on which the tax debt was incurred.

  • 5 If an amount is taken into account as a loss of one year by reckoning in a prior year, and in connection therewith is a reduction or refund provided for in the tax law, unduly or up to an excess amount. (i) the right to refill shall remain as long as post-clearance recovery is possible in respect of the year from which the amount resulting from a loss comes from.

  • 6 If a tax rebate is wrongly or raised to the taxable person by virtue of the fact that the maximum amount is intended to be used in the Articles 8.9, 1st paragraph , or 8.9a, third member, of the Income Tax Act 2001 , has been exceeded, after the expiry of the period of return referred to in the third paragraph, the power of navorage rights shall remain up to eight weeks after the date on which a tax attack by his partner which is relevant to that tax credit, or a tax on his/her partner, is not (i) decision or order reducing the tax liability of his partner has become irretrievable.


Article 17 [ Verfalls per 01-01-1998]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 18 [ Verfalls per 01-01-1998]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 18a

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 If one is at the foot of Chapter IV of the Property Valuation Act a decision establishing the value which, under a legal requirement, has been based on the levying of tax, has been revised with the result that:

    • (a) an attack or an attack or an attack has been wrongly omitted or has been set at too low an amount, or that a reduction, waiver or refund provided for in the tax law has been unduly paid or has been granted to an excess amount, than the inspector may re-charge the underpaid tax;

    • If an attack or an attack or an assassination attempt was found to be unduly or unduly determined, or that a reduction, waiver or refund provided for in the tax law was not wrongly granted or has been granted to an understated amount, the Inspector, the wrongly established attack or an attack or a reduction in the attack or an attempt to refill it, as a result of the reduction, exemption or refund provided for in the tax act.

  • 2 Fixing of the recovery order, the disposal of the decision to destroy, reduce, release or refund on the basis of paragraph 1 shall be made within eight weeks of the date on which the decision or decision is taken or the revised establishment of the value has become irrevocable. The first decision is subject to an objection.

  • 3 In the case of the revision effects on the application of Article 3.30a of the Income Tax Act 2001 in respect of one year, by derogation from the second paragraph, the period within which post-clearance recovery may be determined at the foot of the second paragraph shall be Article 16 and catches the eight-week period referred to in that paragraph no earlier than at the time when the taxable person has made a request for adjustment of the attack or decision in respect of that year. A request for adjustment shall be made within one year of the date of application of the order or decision until the revised determination of the value has become irrevocable.

  • 4 If the charge levied on an immovable property is based on a property, and in respect of that immovable property, a value is fixed at the base of a calendar year for that charge. Chapter IV of the Property Valuation Act , the first, second and third members shall apply mutatis mutandis.

Chapter IV. Tax on payment by way of payment or payment of declaration

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 19

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 In cases where the tax law requires the payment of a tax on the declaration of tax in respect of a period, or where the levy is payable in respect of a period, the taxable person shall, on the basis of the withholding tax, be kept in accordance with the obligation to act on the basis of the tax Tax within one month from the end of that period in accordance with the declaration to be paid to the consignee.

  • 2 Under ministerial arrangements, rules shall be laid down:

    • (a) in respect of the period for which the tax is to be paid, including rules whereby one or more provisional payments are to be made in the course of that period;

    • (b) under which the inspector shall grant to the taxable person the obligation to defer payment for the payment of tax due in respect of a period due in respect of a period of tax or to the levy of tax withheld in respect of a period, if, in respect of that period, or a period ending before, at the same time as, or less than 34 days after that period, a request for refund of tax has been lodged.

  • 3 In the cases not referred to in paragraph 1 where the tax law imposes on payment or payment of tax on declaration, the taxable person shall, on the basis of the withholding tax, be obliged to pay the tax in accordance with the declaration to pay the recipient within one month of the date on which the tax debt was incurred.

  • (4) If the declaration is deferred, the period of one month specified in the first and third paragraphs shall be extended for the duration of that deferral.

  • 5 The General Term Act shall not apply to the period of one month specified in the first and third paragraphs.


Article 20

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 If any tax on declaration is not paid, in whole or in part, the inspector may raise the amount of tax which is not to be levied. The amount not paid in whole or in part shall be deemed to be the case where, in the light of a request made, an exemption or a reduction in the amount of tax or refund of tax is unduly or unduly high ed.

  • (2) The tax is imposed on the person liable to pay the tax, or to the person wrongly, or to an excessive amount, an exemption, or a reduction in the amount of a deduction or a reduction in the amount of the after-tax refund. A refund has been granted. In cases where, as a result of failure to comply with the provisions of the tax law by a taxable person other than the taxable person, the withholding agent has been subject to a lack of tax, the post-tax liability shall be imposed on that other.

  • 3 Entitlement to the after-tax shall lapse by five years from the end of the calendar year in which the tax liability arose or the refund is granted.

  • 4 If the tax liability arose due to the acquisition of the economic property of immovable property or of rights to which they are subject, Article 2, second paragraph, of the Law on Taxation of Legal Service , notwithstanding the third paragraph, the power to apply the after-levy shall expire 12 years from the end of the calendar year in which the tax liability was incurred.

Chapter IVA. Basic registration income

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 21

Compare Versions Save Relationships (...) (External Link) Permanent Link

For the purpose of this chapter and the provisions based thereon, the following definitions shall apply:

  • a. Basic registration: collection of data of which law provides that it contains authentic data;

  • b. Authentic: given in a basic registration which has been certified as authentic by legal regulation;

  • c. collection income: collectable income as referred to in Article 2.18 of the Income Tax Act 2001 ;

  • d. taxable wage: taxable pay as referred to in Article 9 of the Law on the payroll Tax 1964 , with the exception of pay, which is taxed as a final charging item within the meaning of that Act;

  • e. Income given:

    • 1 °. if, in a calendar year, an income tax or income tax offence is or is established: the last given collection income after the end of that calendar year in respect of that calendar year;

    • 2. if, in a calendar year, there is no taxation or finding of an income tax on an income tax or a repayable income tax on a calendar year: the last month after the end of that calendar year of the person concerned, on the basis of that

  • f. buying company: Board which, under a legal requirement, is empowered to use an income data;

  • g. data subject: the person to whom the income is covered;

  • h. Return: Notification as referred to in Article 21h, first paragraph .


Article 21a

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 There is a basic registration income in which income data with associated temporal and meta-characteristics are included. The income data referred to in the preceding sentence shall be authentic.

  • 2 In the basic registration income, authentic data from other basic registrations may also be indicated in the case of a general measure of management.


Article 21b

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The basic registration income is intended to provide the customers with income data.

  • 2 The inspector is in charge of the implementation of basic registration income.

  • 3 The inspector shall ensure the accuracy, completeness and actuality of the income data.

  • 4 The inspector shall ensure that the reproduction of a provided authentic given from another basic registration is in conformity with that given, as included in that other basic registration.


Article 21c

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 2 In determining the income given in the Article 21, part e, below 2 ° , the rules applicable to the charge of the payroll tax shall apply mutatis mutandis.

  • 3 In determining the income given Article 65 external application.

  • 4 If, in the context of the income tax or the payroll tax on the person concerned, a copy of the judgment, a copy of the judgment, or a copy of the order of its own motion, is granted ex officio, the corresponding income given separately.


Article 21d

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The inspector shall place the endorsement "under investigation" at an income level if it is given in respect of that income:

    • a. A feedback has been made;

    • b. a statement of objection or appeal has been lodged;

    • (c) a request for an automatic reduction has been made; or

    • d. moreover, doubts have arisen concerning the correctness of that fact.

    In the case of parts a and d, a period of time within which the inspector shall determine whether or not the endorsement 'in investigation' is to be determined by ministerial order.

  • 2 The inspector shall remove the endorsement 'in investigation':

    • a. after the examination of the inquiry in response to the notification;

    • b. after the decision has become irretrievable, or the judgment has become irretrievable;

    • (c) after dealing with the request for ex officio reduction; or

    • d. after the examination of the examination as a result of the situation referred to in paragraph 1 (d).


Article 21st

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The inspector provided to a customer at his request an income given with associated temporal and meta-characteristics.

  • 2 An income given in which the endorsement 'is placed under examination' shall be given only under the notice of that endorsement.

  • 3 With an income given, authentic data may be provided from other basic registrations.

  • 4 The inspector shall, upon removal of the endorsement 'in investigation', inform a customer who received the relevant income prior to the deletion of the endorsement concerned that the note has been removed and deleted; Or the entry has changed.


Article 21f

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 A customer shall use an income given solely in the exercise of the power conferred on it by virtue of a statutory rule.

  • 2 A customer is not authorised to disclose an income data further than is necessary for the exercise of the power conferred on him.

  • 3 In so far as an income given is based on a decision of a customer, it shall be published and united in one text with that decision.


Article 21g

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 In so far as a customer pursues a power of use of the income given under a legal requirement, he shall use the income given in the basic registration income as it is used at the time of use.

  • 2 The first paragraph shall not apply where the income given is the endorsement 'in investigation'.


Article 21h

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 A customer who has a reasonable doubt as to the accuracy of an authentic given that he has been given from the basic registration income reports this to the inspector, for reasons of reason.

  • 2 In so far as a feedback refers to an authentic given that has been taken from another basic registration, the inspector shall forward that notification without delay to the administrator of the other basic registration and shall communicate it to the person concerned. customer who has made the return notification.

  • 3 Under ministerial arrangements, rules may be laid down concerning:

    • a. The cases in which a back notification may be omitted, as the notification is not of relevance to the keeping of the basic registration;

    • b. the manner in which a return notification is to be made;

    • (c) the period within which the examination of an income data shall be carried out in response to a return on income.


Article 21i

Compare Versions Save Relationships (...) (External Link) Permanent Link

As far as Article 21g, first paragraph , where an income data is requested by a customer not to provide that information, applies to a person who is given income.


Article 21j

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 2 An appeal against or an application for amendment of the decision of the purchaser, in so far as it is directed against the income given, shall be regarded as an objection to, or an application for, the reduction of its own motion; income data.

  • 3 An appeal against or an application for the automatic reduction of the income shall, if directed against the decision of the customer, be considered to constitute an objection to, or an application for, the amendment of the decision of that person. Customer.


Article 21ja

Compare Versions Save Relationships (...) (External Link) Permanent Link

For the purposes of the application of the Articles 21d and 21j 'ex officio reduction' means a review as referred to in the Article 9.5, first paragraph, of the Income Tax Act 2001 .


Article 21k

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 In cases to be indicated by ministerial order, an incorrect income given by the inspector shall be reduced ex officio.

  • If the person concerned has reduced an application for its own motion, and that request is rejected in whole or in part, the inspector shall decide that on a decision which is open to objection.

  • 3 The income data related to the tax income tax income, intended in Article 21, part e, below 1 ° , for the purposes of applying this Article, it shall be considered to be part of that tax attack.


Article 22 [ Expated per 01-01-1998]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 22a [ Expired by 01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 22b [ Expired by 01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 22c [ Expired by 01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 22d [ Expired by 01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 22e [ Verfalls by 01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 22f [ Expired by 01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 22g [ Expated by 01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 22h [ Expired by 01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 22i [ Exchanges by date 01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Chapter V. Occupation and occupation

Compare Versions Save Relationships (...) (External Link) Permanent Link

Section 1. Objection

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 22j

Compare Versions Save Relationships (...) (External Link) Permanent Link

By way of derogation from Article 6: 8 of the General Administrative Law Act the time limit for the establishment of objections shall be:

  • a. From the day following that of the day of a ticket or of a copy of a contested decision, unless the day of the day drawing is prior to the day of publication, or

  • b. As from the day following the day of payment or the inaction, the final date of the contract.


Article 23 [ Expaed by 01-01-2005]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 24 [ Expaed by 01-01-2005]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 24a

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 It may object to any objection to more than one tax attack or to a statement of objection.

  • 2 If the amounts of a tax attack and of a contested decision imposing an administrative penalty on a single ticket are specified, a statement of objection to the tax liability shall be deemed to be directed against the person concerned. the penalty, unless the objection proves otherwise.


Article 25

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 3 If the objection is directed against an attack, a reassessment, a post-tax attack or a disposition, in relation to which the required declaration is not made or has an irrevocable disclosure decision as Intended in Article 52a, first paragraph , if the judgment is given on the notice of objection, the tax or order is maintained, unless it has been established that and to what extent the tax or decision is incorrect. The first sentence shall not be applied to the extent that the objection is directed against an ageing penalty.

  • 4 If objection has been made to more than one tax attack or to an objection of susceptible decision, the inspector may sum up the statements in one scripture.


Article 25a [ Expired by 01-01-2016]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 25b

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 A refund of withheld or transferred tax, resulting from a judgment of the inspector, shall be granted to the person who submitted the notice of objection.

  • 2 If both the withholding agent and the person of whom has been retained in respect of the same facts has submitted a statement of objection, if a refund is derived from a judgment in this respect, that refund shall be granted only to the person of the person concerned. Who's been withheld.


Section 1a. Mass objection

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 25c

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 By way of exception to the extent of otherwise by or under this Act and the General administrative law The provisions of this Section shall apply to objections for which a mass objection referred to in the second paragraph has been issued.

  • 2 If, in the opinion of our Minister for the decision on a large number of objections, the answer to the same legal question is important, it may raise a number of objections. The Massive Objection contains the answer to the rule of law, whether or not with accessory issues. Our Minister shall send a copy of the Massive Objection to the Second Chamber of the States-General.

  • 3 The en masse objection shall apply to objections in so far as they concern the legal question referred to in paragraph 2, provided that the statement of objection has been submitted to and including the day preceding the day on which the collective judgment is intended to be Article 25d , it is done, the submission is timely and no statement has yet been made on the objection.

  • 4 The period of time to decide on objections to which the Massive Objection is applicable shall be suspended until the day preceding the day on which the collective judgment is to be based. Article 25d It's done. Section 7.2 of the General Administrative Law Act shall not apply to objections for which the mass objection designation applies.


Article 25d

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 For the purpose of responding to the question of law, Article 25c , by the board judge in tax matters, the inspector selects one or more cases.

  • 2 The inspector may, in the cases referred to in the first paragraph, agree to a fee for the Registry and procedural costs relating to the answer to the legal question by the administrative court in tax matters, and conditions under which this fee is paid. In that case, the Articles 8:74 to 8:75a and Title 8.4 of the General Administrative Law Act Not applicable.


Article 25e

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 Within six weeks of the application of the legal question, Article 25c The inspector shall decide, by means of a single collective statement, on objections for which the mass objection is subject, whether or not to address any accessory issues.

  • 2 By way of derogation from the first paragraph, where the administrative court has referred the question of law to the High Court in order to answer a preliminary ruling by way of a preliminary ruling, the inspector may make a collective judgment within six months of the application of the weeks after that board judge decided.

  • 3 The collective judgment referred to in the first or second paragraph shall be published by simultaneous notification of it in the State Official Gazette and on the Tax Service website. An appeal cannot be lodged against the collective ruling.

  • (4) If the inspector is unsuccessful in whole or in part in the judgment referred to in the first or second paragraph, he shall reduce the tax notices and decisions subject to objections for which the mass objection is raised. They shall have been covered within six months of the notification of the collective statement. If the objections for which the mass objection is raised relate to the tax withheld or to be paid on a declaration, the inspector shall, within six months of notification of the collective judgment, issue a refund.


Article 25f

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The inspector decides on individual pronunciation:

    • a. Objections, other than objections, for which the Massive Objection Article 25c , shall apply;

    • b. on objections raised by the legal question referred to in Article 25c , concerning and not submitted in time.

  • 2 On the individual pronunciation, referred to in paragraph 1, it is with or under this law and the General administrative law certain unabridged application.


Section 2.

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 26

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 2 The satisfaction of, or payment of, a declaration, or the retention by a withholding agent, of an amount as tax shall be treated as an appeal, equivalent to an order of the inspector susceptible to objection. The legal provisions relating to objections and appeals against such a decision shall apply by analogy, in so far as the nature of the satisfaction, the contract or the statement of objection is not precluded from it.


Article 26a

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 By way of derogation from Article 8: 1 of the General Administrative Law Act the appeal may be lodged only by:

    • (a) the person concerned to whom the tax offence was imposed;

    • (b) the person concerned who has paid or removed the tax on the declaration, or from whom the tax was withheld; or

    • (c) the person to whom the contested decision is addressed.

  • 2 The appeal may be brought by the person whose income or assets are included in the object of the tax on which the tax offence or the contested decision relates.

  • 3 The inspector shall inform the person concerned referred to in the first or second paragraph, if requested, of the information relating to the tax or the decision in so far as this information for the establishment of a profession or of the making of the appeal objection can reasonably be considered as important.


Article 26b

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 He who has recourse to more than one judgment may do so with a single appeal.


Article 26c

Compare Versions Save Relationships (...) (External Link) Permanent Link

By way of derogation from Article 6: 8 of the General Administrative Law Act commence the period of time for appeal, from the day following that of the day of the inspector's decision, unless the day of the day drawing is before the day of publication.


Article 27 [ Verfalls per 01-01-2013]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 27a

Compare Versions Save Relationships (...) (External Link) Permanent Link

If the appeal is directed against failure to make a ruling by the inspector, the court may determine that Chapter VIII, Section 2 , continue to apply for a period to be determined.


Article 27b [ Expired by 01-01-2013]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 27c

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 8:62 of the General Administrative Law Act shall apply only to the extent that the action is directed against a judgment in which an administrative fine has been retained in whole or in part. In other cases, the examination shall be open to closed doors, but the court may provide that the investigation is open to the public, provided that the interests of the parties are not adversely affected.


Article 27d

Compare Versions Save Relationships (...) (External Link) Permanent Link

By way of derogation from Article 8:67, 1st paragraph, of the General Law governing the administrative law the period for postponing the oral ruling shall be no more than two weeks.


Article 27e

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • (1) If the required declaration has not been made or has become an irrevocable information decision as referred to in Article 52a, first paragraph , the court dismissed the appeal as unfounded, unless it was found that, and to what extent, the statement on the objection is incorrect.

  • 2 If the court has the appeal against an in Article 52a, first paragraph Where the information decision is unfounded, the court shall set a new deadline for compliance with the obligations laid down in that decision, in situations where it is still possible to comply with that decision, unless it is manifested that it is unreasonable use of procedural law.

  • 3 This article shall not apply to the extent that the appeal is directed against an ageing penalty.


Article 27f

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 A refund of withheld or transferred tax, resulting from a judgment of the Court, shall be granted to the person who has brought the action.

  • 2 If both the withholding agent and the person from whom has been retained in respect of the same facts, if a refund is derived from a judgment in this connection, that refund shall be granted only to the person who is the subject of the appeal. Retained.


Article 27g

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • (2) In the case of written judgments, the authorization referred to in paragraph 1 shall not be omitted unless a request by one of the parties, made before the Award, finds that the court considers that, even after the anonymisation, the secrecy of the personal and financial data is not adequately protected and, moreover, the importance of the publicity of the judiciary does not outweighs the importance of that interest.


Section 2a. Preliminary questions to the High Court

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 27ga

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The court may, at the request of a party or of its own motion, submit to the Hoge Raad a question of law for a preliminary ruling on a preliminary ruling, if an answer to that question is necessary to decide on the appeal.

  • 2 Before submitting a question to the High Court, the Court shall give the parties the opportunity to give its opinion on the intention to submit a question to the Hoge Raad, as well as on the content of the question to be submitted.

  • 3 The decision to issue a question to the High Court shall state the subject matter of dispute, the facts established by the court and the views expressed by the parties.

  • 4 The Registrar shall forward a copy of the decision to the High Court without delay. The Registrar shall send copies of the other documents relating to the case upon request to the Registrar of the High Court.

  • 5 The decision to submit a question to the High Court for reply suspends the examination of the case until a copy of the Supreme Court ' s decision has been received.

  • 6 If in any other pending procedure, the answer to a question is of direct interest to decide in that procedure, the court may, at the request of a party or of its own motion, suspend the proceedings until the Supreme Court decides to rule on the matter has done. Before deciding on the basis of the first sentence, the court shall give the parties the opportunity to decide on the matter.


Article 27gb

Compare Versions Save Relationships (...) (External Link) Permanent Link

In a procedure to answer a question of law by way of a preliminary ruling, the High Court shall act as a party to the High Court instead of the inspector.


Article 27gc

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 Unless the Supreme Council, having heard the Attorney General, decides at a time in accordance with the eighth paragraph, he shall give the parties the opportunity to make written observations within a period to be determined by the High Court.

  • 2 The Supreme Court may provide that other than parties may be given the opportunity to submit written observations as referred to in paragraph 1 within a period to be determined by the High Court. The announcement shall be made in a manner to be determined by the High Council.

  • 3 Written observations shall be submitted at the Registry of the High Council.

  • 4 If the interests of the case do not appear, the Hoge Raad may, of its own motion or at the request of that Court, determine a period of time for oral or written explanations by the parties. The High Court may, if it has ordered an oral explanation, invite those who have made written observations in writing to be present at the hearing in order to be heard. Article 29c, first, third and fourth members , shall apply mutatis mutandis.

  • 5 A written note shall be signed by the party and submitted to the Registry of the High Court.

  • 6 After the explanations have been held or received or, if these have not been requested, after the expiry of the time limit for making written observations, the Registrar shall, if the Attorney General at the High Court know the wish has given up to be heard, all the pieces in his hands. The Attorney General shall bring his written conclusion to the High Court in writing. Parties may submit their written comments to the High Council within two weeks of the dispatch of the copy of the conclusion.

  • 7 The ruling of the High Court shall be made in writing. The Supreme Court may ask the question, said in Article 27ga Now, rephrase. Unless the rewording is of subordinate significance, the High Court shall give parties an opportunity to make written observations within a period to be determined by the High Court.

  • 8 The Supreme Court is looking at answering the question, said in Article 27ga If, after hearing the General Prosecutor, he/she considers that the question does not address itself as a preliminary ruling or that the question of insufficient weight is sufficient to justify a reply. The High Court may confine its decision to that judgment when it mentions the grounds of its decision.

  • 9 If the answer to the question, is: Article 27ga Once it has been lodged, it is no longer necessary to decide, in the procedure provided for in Article 27ga, that if the High Court of Justice is present that it is present, the question may nevertheless be answered.

  • 10 The Registrar shall without delay send a copy of the decision to the court which is the purpose of the question. Article 27ga , has submitted, and to parties. The Registrar shall also send a copy of the following documents to the court which has submitted the question:

    • (a) the written observations provided for in paragraph 3;

    • b. the written explanations referred to in the fourth paragraph;

    • (c) the Opinion of the Attorney General referred to in the sixth paragraph; and

    • d. written comments, as referred to in paragraph 6.

    Article 30 shall apply mutatis mutandis.


Article 27gl

Compare Versions Save Relationships (...) (External Link) Permanent Link

In response to the question, Article 27ga , are the Articles 8:14 to 8:25 , 8:27 to 8:29 , 8:31 to 8:40a , 8:41a , 8:44 , 8:45 AM , 8:60 , 8:71 and 8:77 to 8:79 of the General Administrative Law Act applicable mutatis mutandis, to the extent that this section does not otherwise specify.


Article 27ge

Compare Versions Save Relationships (...) (External Link) Permanent Link

Except where the answer to the question is: Article 27ga It is no longer necessary to decide on the appeal, the court shall decide, after giving the parties the opportunity to rule on the ruling of the High Court, in accordance with that ruling.


Section 3. Appeal

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 27h

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 3 The proceedings of the ruling of the court or of the court of provision shall be suspended until the time limit for appeal has expired or, if appealed, has been irrevocably decided on the appeal. The first sentence shall not apply if the ruling concerns an action against the failure to take a decision in time.


Section 4. Appeal in cassation to the High Court

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 27i [ Verfalls per 01-01-2013]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 27j [ Sold by 01-01-2013]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 27k [ Exfall by 01-01-2013]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 27l [ Expar per 01-01-2013]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 27m [ Expired by 01-07-2013]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 27n [ Expaed by 01-01-2013]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 27o [ Verfall by 01-01-2013]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 27p [ Verfall by 01-01-2013]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 27q [ Expired by 01-01-2013]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 27r [ Expar per 01-01-2013]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 27s [ Verfall by 01-01-2013]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 28

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 5 Against other decisions of the court or of the court or of the security of supply, proceedings may be brought, in cassation, only at the same time as the appeal against the judgment referred to in the first or second paragraphs.

  • 7 The functioning of the judgment of the Court of Justice, the court or the supply court is suspended until the time limit for appeal proceedings in cassation has expired or, if appeal is filed in cassation, is on the appeal in cassation Definitely.


Article 28a

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The Registrar of the High Council shall, in cassation, inform the Registrar of the court of first instance that the judgment under attack has been delivered.

  • 2 The Registrar of the Court of First Instance shall, without delay, forward a copy of the judgment and the proceedings held by him to the Registrar of the High Court.

  • 3 The Registrar shall, if necessary, record the hearing of the hearing forthwith and forward it to the Registrar of the High Council.


Article 28b

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 If appeal is filed in cassation against an oral statement, the oral judgment is to be replaced by a written judgment, unless the appeal is manifestly inadmissible in cassation or the Hoge Raad decides otherwise. The replacement shall take place within six weeks of the day on which the communication is based. Article 28a, first paragraph -It's done. The appeal in cassation shall be deemed to be directed against the written judgment.

  • 2 The court which delivered the oral statement shall simultaneously transmit the replacement written judgment to the parties and to the Registrar of the High Court.


Article 29

Compare Versions Save Relationships (...) (External Link) Permanent Link

On the treatment of the appeal in cassation, the Articles 8:14 to 8:25 , 8:27 to 8:29 , 8:31 to 8:40a , 8:41, with the exception of the second member , 8:41a , 8:43 to 8:45 , 8:52 , 8:53 , 8:60 , 8:70 , 8:71 , 8:72a , 8:75 to 8:79 , 8:109 , 8:110, third and fifth member , 8:111 , 8:112 , 8:113, second member , 8:114 and the Titles 8.4 and 8.6 of the General Administrative Law Act applicable mutatis mutandis, to the extent that this section does not otherwise specify.


Article 29a [ Expired by 01-01-2013]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 29b

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The party other than the party which has brought the appeal in cassation may, within eight weeks from the date of dispatch of the appeal:

    • (a) lodge a defence;

    • b. Setting up an incidental appeal in cassation.


Article 29c

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • If, either in the notice of appeal or in the defence, or subsequently by the person who brought proceedings in cassation, within two weeks after the copy of the statement of defence is delivered to the post, the case in question has been requested in writing To be able to explain orally, the High Court determines the day and the hour on which the case will be advocated by the lawyers of the parties. The Registrar shall inform both parties or lawyers appointed by them at least 10 days in advance.

  • 2 The lawyers may, instead of submitting the case orally, provide a written explanation of or send a written explanation.

  • 4 In cases other than those referred to in the third paragraph, the oral procedure shall take place with closed doors, but may provide for the High Council to provide that the treatment is public, in so far as the interests of the parties are not adversely affected.


Article 29d

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 After the explanations have been held or received, or, if these have not been requested, after submission of the written documents by the parties, the Registrar shall, if the Attorney General has so indicated to the High Court, have given a wish to be heard, All the pieces in his hands.

  • 2 The Attorney General shall bring his written conclusion to the High Court in writing.

  • 3 A copy of the conclusion shall be sent to the parties. Parties may submit their written comments to the High Council within two weeks of the dispatch of the copy of the Opinion.


Article 29e

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The ruling of the High Court shall be made in writing.

  • If the Hoge Raad, either on the grounds relied on in the appeal or on other grounds, quits the judgment of the court or tribunal, or on other grounds, he shall, in the same ruling, decide on the case, such as the court of justice, a court or a court of provision should have taken proper action. If the main decision depends on the facts which have not been established in the course of the earlier proceedings, the Hoge Raad shall, unless it is not of a subordinate nature, refer the matter to a court or tribunal, further consideration and decision of the case having regard to the judgment of the Supreme Court.


Article 29f

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 In the case of revocation of the appeal in cassation by Our Minister, Our Minister may, at the request of the party concerned by a separate ruling by corresponding application of Article 8:75 of the General Administrative Law be ordered to pay the costs.

  • 2 The Registrar shall without delay inform the Registrar of a copy of the withdrawal, signed for a copy of the withdrawal.


Article 29g [ Exfall by 01-01-2013]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 29h

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 In case of referral, the Registrar of the High Court shall send the documents and a copy of the statement to the Court of Justice or to the court in which the case has been referred within a week.

  • If the Award does not contain a reference, the Registrar shall immediately forward the documents submitted by the parties to them.


Article 29i

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 A refund of withheld or transferred tax, resulting from a judgment of the High Court, shall be granted to the person who has brought the appeal in cassation.

  • 2 If both the withholding agent and the person from whom has been withheld in cassation in respect of the same circumstances, if a refund is derived from a judgment in this respect, that refund shall be granted only to the person concerned. the person of whom is withheld.


Article 30

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 30a [ Exchanges by date 01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 30b [ Expat per 01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 30c [ Expired by 01-09-1999]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 30d [ Expired by 01-01-2005]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 30e [ Expired by 01-01-1998]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Chapter VA. Tax interest and reviser rates

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 30f

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 If, with regard to income tax or corporation tax after the expiry of a period of 6 months from the end of the period for which the tax is levied, a provisional attack by a person of taxable amount, is charged to the taxpayer in respect of that charge.

  • 2 The tax interest rate is calculated on a single basis over the period of 6 months from the end of the period for which the tax is charged and ending on the day preceding the day on which the provisional attack was recoverable. By Article 9 of the Act of Invorting and, as a basis, has the amount of tax to be paid.

  • 3 Where the provisional attack has been fixed in accordance with a request made by the inspector or made in accordance with the notified declaration relating to the period for which the tax is charged, the period shall end where the tax rate is calculated by way of derogation from the second paragraph, no later than 14 weeks after the date of receipt of the request, within 19 weeks of the date of receipt of this declaration.

  • 4 No tax interest shall be charged in the event of the adoption of the provisional attack in accordance with a request submitted by the inspector to be received for the first day of the fifth month, as received by the inspector. in accordance with an submitted declaration received for the first day of the fourth month following the end of the period for which the tax is levied.


Article 30fa

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 If, with regard to income tax or corporation tax after the end of a period of 6 months from the end of the period for which the tax is levied a provisional attack to a negative amount the tax to be paid shall be determined in respect of that charge to the taxable interest-tax interest rate-compensation where the following conditions are met:

    • (a) the provisional attack was made in accordance with a request made by the inspector or in accordance with the declaration lodged for the period on which the tax is levied; and

    • b. Between the date of receipt of such a request or that declaration and the date of adoption of the provisional attack, more than 8 weeks have elapsed, for more than 13 weeks, or more than 8 weeks.

  • 2 The tax rate is calculated on a single basis for the period commended 8 weeks after receipt of the request for a period of 13 weeks from the date of receipt of the declaration, but not more than 6 months from the end of the period covered by the period of receipt of the claim. the tax is charged, and ends 6 weeks after the day drawing of the bill, and the amount to be paid is the amount of tax payable.


Article 30fb

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 Upon revision of a preliminary attack income tax or corporation tax with a positive amount to a preliminary attack with a higher positive amount, it is charged with respect to the difference tax rate about the period of 6 months starting from the period for which the tax is charged and ending on the day preceding the day on which the difference is due, following the date of the Article 9 of the Act of Invorting In cases where the revision has been adopted in accordance with a request made by the inspector or made in accordance with the notified declaration relating to the period for which the tax is charged, the period for which the revision is made shall end. the tax rate is calculated by way of derogation from the first sentence of the sentence, at the latest 14 weeks from the date of receipt of the request, for a period of 19 weeks from the date of receipt of the declaration.

  • 2 In the case of a preliminary attack on income tax or corporation tax with a positive amount to a preliminary attack with a lower positive amount, tax interest is charged so far as to that positive amount; reduced the tax rate previously charged in so far as imputable to the difference. In respect of the difference in positive amounts, tax interest shall be reimbursed in the event of compliance with the conditions set out in the Article 30fa, first paragraph , which shall be calculated in accordance with the second paragraph of that Article.

  • 3 In the case of a preliminary attack on income tax or corporation tax with a positive amount to a preliminary attack with a negative amount, tax interest has been charged in the same way as the amount of the positive amount, which has previously charged a reduction in the tax rate charged. In respect of the difference between the positive amount and the negative amount, tax interest shall be reimbursed in the event of compliance with the conditions set out in the Annex. Article 30fa, first paragraph , which shall be calculated in accordance with the second paragraph of that Article.

  • 4 Upon revision of a preliminary attack income tax or corporation tax with a negative amount to a preliminary attack with positive amount, the difference between those amounts is charged tax rate during the period of six months starting from the period for which the tax is charged and ending on the day preceding the day on which the difference is due, following the date of the Article 9 of the Act of Invorting In cases where the revision has been adopted in accordance with a request made by the inspector or made in accordance with the notified declaration relating to the period for which the tax is charged, the period for which the revision is made shall end. the tax rate is calculated by way of derogation from the first sentence of the sentence of the first sentence not later than 14 weeks after the date of receipt of the request, less than 19 weeks from the date of receipt of the declaration.

  • 5 Upon revision of a preliminary attack income tax or corporation tax with a negative amount until a preliminary attack with a smaller negative amount is charged with respect to the difference between those amounts has been taken into account for the period of 6 months from the period over which the tax is levied and ending on the day preceding the day on which the difference is due Article 9 of the Act of Invorting In cases where the revision has been adopted in accordance with a request made by the inspector or made in accordance with the notified declaration relating to the period for which the tax is charged, the period for which the revision is made shall end. the tax rate is calculated by way of derogation from the first sentence of the sentence, at the latest 14 weeks after the date of receipt of the request, within 19 weeks of the date of receipt of the declaration.

  • 6 Upon revision of a preliminary attack income tax or corporation tax with a negative amount until a provisional attack with a greater negative amount is being paid, in case the conditions of Article 30fa, first paragraph -reimbursement of tax interest calculated over the period referred to in the second paragraph of that Article, and the difference between the two negative amounts as the basis of which is the basis of the calculation.

  • 7 In the case of a review of a preliminary attack as referred to in the first, fourth and fifth paragraphs, Article 30f, fourth paragraph , mutatis mutandis.

  • 8 If a preliminary attack is reviewed in accordance with the second, third or sixth member, on the basis of a statement of objection or subsequent judicial proceedings, no interest shall be reimbursed. In the case of the revised provisional attack, tax interest has previously been charged, this interest shall be reduced in accordance with the second paragraph, third paragraph, below.


Article 30fc

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 If, with regard to income tax or corporation tax, after the end of a period of 6 months from the end of the period for which the tax is levied, an attack or an action against a reinvestigation by a the taxable amount to be paid is fixed to the taxpayer in respect of that charge, which is the taxable amount of the interest tax rate.

  • 2 The tax interest rate is calculated on a simple basis over the period of 6 months from the end of the period for which the tax is charged and ending on the day preceding the day on which the attack, the second, the Re-order attack, due to Article 9 of the Act of Invorting and, as a basis, has the amount of tax to be paid.

  • 3 Where the attack is determined in accordance with the notified declaration, the period over which the tax rate is calculated shall end by way of derogation from the second paragraph at the latest by 19 weeks from the date of receipt of the declaration.

  • 4 No tax interest shall be charged in cases where the income tax or corporation tax is determined in accordance with a lodged declaration received for the first day of the fourth month following the end of the period on which the tax is levied.

  • 5 In the event of a request for the reinvestigation of the claim, the period for calculating the tax interest shall end by a derogation from the second paragraph at the latest 12 weeks from the date of receipt of the request.


Article 30fd

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • If with regard to income tax or corporation tax after the expiry of a period of 6 months from the end of the period for which the tax is charged an attack to a negative amount, pay tax shall be determined in respect of that attack to the taxable interest rate-tax interest-compensation where the following conditions are met:

    • a. the attack is in accordance with the declaration submitted; and

    • b. More than 13 weeks have elapsed between the date of receipt of that declaration and the date of adoption of the attack.

  • 3 In the event of an attack not provisional, the rate of tax shall be calculated only for the period beginning 13 weeks after the date of receipt of the declaration, but not more than 6 months from the end of the period on which the tax is levied, and ends 6 weeks after the date on which the bill is taken and the amount to be paid is the amount of tax payable.

  • 4 In the event of a provisional attack, the interest calculation shall be carried out in accordance with the interest calculation in the case of a revision of a provisional income tax on income tax, or corporation tax, as referred to in Article 4 (1). Article 30fb .


Article 30fe

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 If, with regard to income tax or corporation tax, after the end of a period of 6 months from the end of the period for which the tax is charged on the basis of a statement of objection or to any subsequent legal proceedings shall be subject to a reduction or an attack on an attack or an attack or an attack or an attack on the motion of the Court of its own motion shall be reduced, no interest shall be paid. In the case of the reduced or destroyed attack or reassessment earlier tax interest has been charged, this interest shall be reduced in accordance with the review of a preliminary attack intended in Article 30fb, second and third paragraphs.

  • 2 This article does not apply to any reduction in an attack or reprocessing attack resulting from a settlement of a loss of a subsequent year.


Article 30g

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • If, in respect of the inheritance tax, a tax liability with a tax to be paid by the taxpayer is established, interest-tax interest is charged in relation to that tax-tax rate.

  • 2 The tax rate is calculated singly:

    • a. in the case of a death tax on the period starting 8 months after the date of death and ending on the day preceding the day on which the tax liability is recoverable due to the Article 9 of the Act of Invorting ;

    • b. in the case of a tax offence in respect of an acquisition as a result of the fulfilment of a condition: over the period beginning on the day of completion of the condition and ending on the day prior to the day on which the condition is fulfilled. Tax-hit recovery due to Article 9 of the Act of Invorting ;

    • c. in the case of a tax offence referred to in Article 8, fifth paragraph, of the Nature Act of Natural Law 1928 : for the period beginning on the day of occurrence of one of the cases referred to in Article 8 (1) of the Nature Conservation Act, 1928, and ending on the day preceding the day on which the tax liability is recoverable, Article 9 of the Act of Invorting .

    The interest calculation shall be based on the amount of the tax to be paid.

  • 3 If the tax attack is fixed according to a request or in accordance with the declaration, the period over which the tax rate is calculated shall end by way of derogation from the second paragraph at the latest 14 weeks after the date of receipt of the tax the request shall be 19 weeks after the date of receipt of the declaration. In the case of an assessment notice adopted in response to a request, the period over which the tax rate is calculated by way of derogation shall cease to be of the first sentence at the latest 12 weeks after the date of the receipt of the claim. the request.

  • 4 If a tax offence in respect of which tax interest has been charged in response to an objection, a subsequent judicial procedure or an automatic reduction is reduced or is destroyed, the earlier where interest has been reduced proportionately, destroyed by the same proportion.

  • For the purposes of this Article, the amount of the tax to be paid shall be the amount of the amount after the settlement of the levy. Article 15 .


Article 30h

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 With regard to post-tax attacks on payroll taxes, dividend tax, sales tax, transfer tax, taxation of private cars and motor cycles, excise duty, consumption tax on non-alcoholic beverages or in goods Article 1 of the Law on Environmental Taxation the tax shall be charged to the person in particular of whom the post-tax offence was made, in the event of the post-tax assassination having been fixed after the end of the calendar year or financial year to which the tax levied has been taken Related.

  • 2 The tax rate is calculated on a single basis for the period starting on the day following the calendar year or financial year to which the tax levied relates and ends the day prior to the day on which the post-tax attack refundable due Article 9 of the Act of Invorting and it is the basis on which the tax is levied.

  • 3 The first paragraph shall not apply in the event of the post-tax attack being the result of an improvement in a supplementary declaration made within three months of the end of the calendar year or financial year to which the tax levied relates to the tax This is

  • 4 The first and second paragraphs shall apply mutatis mutandis in so far as a tax referred to in paragraph 1 is to be paid late, but before any post-tax attack has been fixed, except where payment is made within three months of the date on which the tax has been paid. end of the calendar year or accounting year to which the tax paid relates. Tax interest shall be calculated over the period starting on the day following the calendar year or financial year to which the tax to be paid relates and ends on the day of payment and shall be the basis of the amount of the late payment. Tax paid.

  • 5 If a post-tax offence in respect of which tax interest has been charged in response to an objection, a subsequent judicial procedure or an ex officio reduction is reduced or is destroyed, the earlier where interest has been reduced proportionately, destroyed by the same proportion.


Article 30ha

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 With respect to the Article 30h Taxes shall be remunerated in the event of a refund decision not being established within 8 weeks of receipt of the request for that purpose. The tax rate shall be calculated on a single basis for the period starting 8 weeks after the receipt of the request, but not earlier than 3 months after the end of the calendar year or accounting year to which the refund relates and ends 14 days after the end of the period of receipt of the request. Day drawing of the refund decision.

  • 2 Except in the case of a reduction in a post-tax attack, in relation to the in Article 30h tax interest shall also be reimbursed on the basis of a duty to be returned on a sum to be returned linked to a position taken by the inspector in respect of the person liable to pay or to return on the declaration, if he or she load. The interest rate shall be calculated on a single basis for the period commended on the day following that of the payment or payment of that tax, but not more than 3 months after the end of the calendar year or accounting year to which the refund relates and ends 14 days after the day drawing of the refund decision and the amount to be returned is the basis for the return.

  • 3 With respect to the in Article 30h Taxes shall also be reimbursed where a negative decision is taken on a request for a refund to be replaced by a refund decision. The tax rate shall be calculated on a single basis for the period starting 8 weeks after receipt of the request for refund, but not earlier than 3 months after the end of the calendar year or accounting year to which the refund relates, and shall end 14 days after the day drawing of the refund decision.

  • 4 By way of derogation from the first paragraph, the 8-week period shall be suspended at the time of the adoption of a refund decision in respect of dividend taxation from the day following that on which the inspector is based on the application of the Articles 47 and 47a Requests information and information to be supplied or books, documents and other data carriers or their content to be made available for consultation, until the date on which this request is met.


Article 30hb

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 30i

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 2 The revision rate is 20 percent of the value in the economic movement of claims as referred to in the first paragraph. By way of derogation from the first sentence, the reviser rate shall be: Article 3.136, second, third or fourth member, of the Income Tax Act 2001 applicable, 20% of the amount to be taken into account as negative expenditure on income benefits under those members.

  • 3 Where the claim is stipulated less than 10 years prior to the year in which entitlement to a pension scheme or the entitlement to periodic cash benefits is included or the negative expenditure on income is guaranteed. if the taxable person so requests, by way of derogation from the second paragraph, the amount of the revision shall be made in respect of the amount to be made by the taxable person, which is liable to be Article 30fc the tax rate would be charged if:

    • (a) in the case of a claim under a pension scheme or negative expenditure on income provisions: the possibility would be to cancel the deduction of the premium for the claim by means of reassessment of the years of that pension; deductions; or

    • (b) in the case of a claim for periodic benefits: the right to apply for income from work and property in the year on which the claim arose and to impose a claim on the right to apply for a claim on the question of the right to refill.

    The amounts of those inquiries shall be 50 per cent of the premiums referred to in the previous sentence of subparagraph (a), or from the claim referred to in the previous sentence of subparagraph (b) and shall be the end of the period of application of that claim. Article 30fc, second paragraph That period shall be fixed at 31 December of the year in which entitlement to a pension scheme or the entitlement to periodic cash benefits is included or the negative expenditure on income provisions is enjoyed.


Article 30j

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The inspector shall determine the amount of the tax interest in the case of a contested decision. With respect to this Decision, the provisions in the Tax Act which apply to the tax liability on which tax interest is calculated shall apply mutatis mutandis.

  • 2 The amount of the tax interest shall be entered on the notice or on the copy of the statement or on the publication of the notice. If the first sentence does not apply, the amount of the tax interest is shown in the copy of the decision.

  • 3 With respect to the revision rate specified in Article 30i the first and second paragraphs shall apply mutatis mutandis.

  • In the case of a ministerial arrangement, rules may be laid down for rounding out the rounding-off of tax interest. Furthermore, rules may be laid down for the efficient calculation of the tax interest.


Article 30k

Compare Versions Save Relationships (...) (External Link) Permanent Link

Our Minister may, in the context of a system of mutual consultation under the Treaty, abolish double taxation in the event of adjustments to profits between related companies ( Trb. 1990, 173), Tax arrangements for the Kingdom or a double taxation convention, for certain cases or groups of cases grant derogations from the Articles 30f to 30hb .

Chapter VI. Promotion of the ridistrait levy

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 31

Compare Versions Save Relationships (...) (External Link) Permanent Link

The charge of direct taxes and income tax shall not be taken into account for legal acts which have the purpose, or on the basis of the fact that they have not had a material change in actual proportions, on the basis of the fact that they have not it is to be assumed that the other facts and circumstances would be omitted if it did not make it impossible to levy the tax on the whole or in part.


Article 32

Compare Versions Save Relationships (...) (External Link) Permanent Link

The Inspector ' s decision to make a tax attack with application of Article 31 to be determined, shall be taken in the case of an objection, and not after the permission of our Minister has been granted.


Article 33

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 In case of doubt or a famous legal act under Article 31 would fall, the interested party may submit this question to the judgment of the inspector. The decision of the inspector shall be taken in the case of a contested decision.

  • 2 If the inspector conforms to the question referred to in paragraph 1, Article 31 the law does not apply to the legal act, unless it is established that the facts are not in complete conformity with the performance previously given.


Article 34

Compare Versions Save Relationships (...) (External Link) Permanent Link

In the event of an appeal against a judgment on a statement of objection concerning a decision as referred to in Article 1 Article 32 or 33 , the court upholds the judgment if it is found that the legal act described in the decision satisfies the conditions required for the application of the Article 31 conditions, and will destroy the ruling if this is not the case.


Article 35

Compare Versions Save Relationships (...) (External Link) Permanent Link

After the Article 32 That decision has become irrevocable can be implemented in this way. One after being irrevocable from the in Articles 32 or 33 said decision, with the application of Article 31 Tax-related attack cannot be combated with the objection, Article 31 No application should have been found.


Article 36

Compare Versions Save Relationships (...) (External Link) Permanent Link

The time limits of Article 11, third paragraph , Article 16, third and fourth paragraphs , and Article 20, third paragraph , shall be extended by the time elapts between the day drawing of the copy of the Article 32 The decision referred to above and the date of the year after which it has become irrevocable or has been destroyed.

Chapter VII. Provisions for the prevention of double taxation

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 37

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 In the case of, or under general management, rules may be imposed, subject to the principle of reciprocity, in accordance with the relevant provisions of the legislation of another part of the administration. Kingdom or of any other Mogenity or in the acts of an international organisation, double taxation shall be avoided in whole or in part.

  • 2 In the case of, or under a general measure of administration, rules may be laid down for the prevention of double taxation in cases where there is no other provision in this regard for the purpose of granting partial or partial relief or reduction. of the tax relating to income or wealth from the BES islands.

  • 3 The nomination for a general measure of management to be adopted under the second paragraph shall not be more than four weeks after presentation to the two Chambers of the States-General.


Article 38

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 In the case of, or under a general measure of administration, provision may be made for the prevention of double taxation in cases where there is no other provision for such provision, in order to exempt all or part of the exemption or reduction of to tax, if and to the extent that the subject of the tax is subject to a tax levied on the basis of another State of the Kingdom, another Mogenity or an international organisation.

  • 2 Taxable pay from present work is deemed to be subject to a tax levied on the application of the first paragraph as a result of a change in Mogenity if it is enjoyed by private law in respect of a tax Employer established in a Member State of the European Union or in a State designated by ministerial arrangement which is a party to the Agreement on the European Economic Area, in so far as that wage relates to employment during the period at least three consecutive months shall be performed within the area of a Mogenicity The Netherlands has not concluded a double taxation convention with regard to which no rules have been made on the basis of Article 37 . For the purpose of applying the preceding sentence, the territory of another Mogenity shall also include the area outside the territorial waters of that Mogenity where it can exercise sovereign rights in accordance with international law. Our Minister is empowered to provide for certain cases or groups of cases to be determined that pay relates to work being done for at least three consecutive months.


Article 39

Compare Versions Save Relationships (...) (External Link) Permanent Link

An exemption from tax shall be granted in cases where international law, or in accordance with the judgment of our Minister, requires international use to that effect. Our Minister has the power to regulate matters in this regard.


Article 40 [ Expired by 01-01-2001]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Chapter VIII. Specific provisions

Compare Versions Save Relationships (...) (External Link) Permanent Link

Section 1. Non-straight representation

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 41

Compare Versions Save Relationships (...) (External Link) Permanent Link

He who, pursuant to the tax law, calls on the inspector to provide information and information, to be represented by the inspector, to accompany his representative in order to attend.


Article 42

Compare Versions Save Relationships (...) (External Link) Permanent Link

The powers of a body can be exercised and its obligations can be fulfilled by any driver.


Article 43

Compare Versions Save Relationships (...) (External Link) Permanent Link

The powers and obligations of a minor, a receipted person, someone who is declared bankrupt or in respect of whom the debt restructuring scheme applies, or whose assets are covered by the law. rule, may be exercised and fulfilled by their legal representative, liquidator and trustee. The latter shall, on request, have been obliged to comply with the obligations.


Article 44

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 After the death of one's death, his or her rights under the general title in the exercise of the powers and in the fulfilment of the obligations which the deceased would have had, if he had remained alive, shall be represented by a person of hunner, the executor, the estate ' s liquidator appointed by the judge or the trustee of the estate. Each of the persons referred to in this paragraph shall, on request, have been required to fulfil those obligations.

  • 2 Documents relating to tax matters of a deceased person may be addressed to one of the persons mentioned in paragraph 1.


Article 45

Compare Versions Save Relationships (...) (External Link) Permanent Link

For valid reasons, the inspector may rule out representation in the fulfilment of an obligation of him which is capable of such a compliance.


Article 46

Compare Versions Save Relationships (...) (External Link) Permanent Link

The provisions of this Section shall not apply in respect of criminal proceedings.


Section 2. Obligations to the charge of taxation

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 47

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 Each has been kept on request to the inspector:

    • (a) to provide the information and information which may be relevant for the taxation of his or her own resources;

    • (b) the books, documents and other data media or their content-this being the choice of the inspector-of which the consultation may be relevant for the determination of the facts likely to influence the taxation of his or her own resources; To make available for this purpose.

  • 2 In the event of a third party's tax law as the matters of the person liable to be liable to tax, the same obligations shall apply to the third party in so far as these matters are concerned.

  • 3 Any person who has reached the age of fourteen shall be obliged to claim an identity document as intended by the inspector. Article 1 of the Identification Light Act to be available for inspection if this may be relevant to the taxation of its own.


Article 47a

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 With respect to a company whose capital is wholly or partly divided into shares in which a body not established in the Netherlands or a natural person residing in the Netherlands has an interest of more than 50% and with regard to to any other body which does not control the Netherlands or that natural person is in control of that body Article 47, first paragraph , mutatis mutandis, data and intelligence, as well as data carriers held by a body not established in the Netherlands or that natural person. The previous sentence shall apply mutatis mutandis in cases where two or more bodies or natural persons of which at least one are not resident in the Netherlands or who reside in the Netherlands maintain an interest in cooperation between them. more than 50% of capital shares or shares in shares, whether or not distributed in shares or in any other body. The content of such data carriers shall be sufficient to enable them to be consulted by means of copies, legible prints or extracts thereof.

  • 2 With respect to the company referred to in paragraph 1 and the other Article 47, first paragraph , equally applicable, with regard to information and intelligence and data media held by a company not established in the Netherlands, having a capital wholly or partly divided into shares, in which a company which is not a member of the Netherlands is a company of a number of capital which is not a member of the first member of natural person not established in the Netherlands has an interest of more than 50 per cent or who are in possession of another body not established in the Netherlands which does not have a body or body established in the Netherlands. that controls the natural person. The content of such data carriers shall be sufficient to make it available for consultation of its contents by means of copy, legible printing or extracts.

  • 3 The first and second paragraphs shall not apply if the person not established in the Netherlands or the natural person referred to in those paragraphs is resident in Aruba, Curaçao, Sint Maarten or a State consists of a reciprocal arrangement in the relationship with the Netherlands which provides for information exchange with regard to the tax on the charge of which the inspector needs the information, information or data media.

  • 4 By way of derogation from paragraph 3, our Minister may authorise the inspector to apply the first and second paragraphs if it is found that the information requested cannot be obtained by application of the third paragraph.

  • 5 For a refusal to comply with the obligations set out in this Article, the company and the other body cannot rely on a lack of cooperation from the body not established in the Netherlands or the non-member state. The Netherlands resident natural person.


Article 47b

Compare Versions Save Relationships (...) (External Link) Permanent Link

The person to whom the data and information provided in Article 53, second and third paragraphs , concerning the provision of the administrative requirement of its civil service number, in accordance with the rules to be laid down or under the Tax Law.


Article 48

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The in Article 47, first paragraph, part b This obligation shall apply without prejudice to any third party to whom the data media of the person concerned, or the content thereof, are made available to the inspector for consultation.

  • 2 The inspector shall simultaneously inform the person whose data media he progrests to a third party for consultation.


Article 49

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The information and information shall be given orally, orally, in writing or in any other way, in order to make the inspector's choice and within a time limit to be set by the inspector, without reservation.

  • 2 Copies, legible printing or extracts thereof shall be authorised, or their content shall be made from the data carriers which are available for consultation.


Article 49a

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 In the case of a ministerial arrangement, the person who is required to carry out the work to be designated under that ministerial arrangement shall be designated to use the civil service number for the purposes of the State tax administration. For designation does not qualify a government agency as intended Article 1 (c) of the general provisions Act civil service number Or the person to whom the civil service number was assigned. Work referred to in the first sentence shall be understood to mean the making of the declaration.


Article 50

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The person in use of a building or land shall be obliged to grant the inspector and the experts designated by it upon request access to all parts of that building and all land, to the extent necessary for the purposes of the tax law. Do not carry out any tests

  • 2 The requested access must be granted, between 8 a.m. and 6 p.m., with the exception of Saturdays, Sundays and public holidays.

  • 3 If the building or land is used for carrying out a business, an independent profession or an activity as referred to in Article 52, first paragraph , in so far as it is not reasonably possible to carry out the investigation during the hours referred to in paragraph 2, the requested access shall be granted during the hours in which the use of that undertaking, which is self-employed, is used for the exercise of that undertaking's own use. -whether that activity is actually taking place.

  • 4 The user of the building or land shall be required to give the instructions necessary for the investigation on request.


Article 51

Compare Versions Save Relationships (...) (External Link) Permanent Link

For a refusal to comply with the in Articles 47 , 47a , 47b , 48 and 49 No person can plead with fruit in the circumstances that he is under any obligation of secrecy as a matter of fact, even if it is imposed on him by a legal provision.


Article 52

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 Administration of their assets and all their business, independent occupation or activity to the requirements of that undertaking, which is an independent profession or who pursue an administration in such a way as to keep records, records and other data media in such a way that, at any time, their rights and obligations, as well as the information relevant to the charge of tax, are clearly relevant to this They appear

  • 3 As a result of other tax laws, the records shall be maintained, registered or made up.

  • 4 Where, in the case of or under the tax law, there is no provision otherwise, administration officials shall retain the data media referred to in the preceding paragraphs for seven years.

  • 5 The data presented on a data medium, except for the balance sheet and record of benefits and charges, may be transferred and retained on another data medium, provided that the transmission is made with correct and complete reproduction. of the data and these data are available throughout the storage period and can be made legible within a reasonable time.

  • 6 The records shall be designed and kept in such a way that the data media should be kept in such a way that the inspector is able to monitor it within a reasonable period of time. To this end, the administration shall provide the necessary cooperation, including the provision of the necessary insight into the structure and functioning of the administration.

  • 7 In the event that an administrative agent has complied with an obligation based on the first member of the inspector but considers that the obligation has been unduly imposed, it may request reimbursement of costs directly related to that obligation. with that fulfilment. The inspector shall decide upon the application for an objection, and shall grant reasonable costs for reimbursement in the event of an undue obligation.


Article 52a

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • (1) If the obligations arising from an attack, a re-order attack or a post-charging attack or a decision to be taken are not or are not fully fulfilled Article 41 , 47 , 47a , 49 , 52 And, in so far as the duties of administrative agents are concerned, for the purposes of the tax of the tax the withholding tax has been entrusted to them, to the obligations arising from the tax on the tax Article 53, first, second and third paragraphs The inspector may determine this in the case of a statement of objections (information decision). The inspector shall indicate in the information decision Article 25, third paragraph .

  • 2 The time limit for the adoption of an attack, reassessment or post-tax attack or adoption of a decision shall be extended by the period between the publication of the decision taken in respect of that tax attack or decision. information decision establishing that the taxable person has not fully fulfilled his obligations or has not fully complied with the moment at which this information decision becomes irrevocable, or is destroyed.

  • 3 If the inspector determines or makes a decision before the information decision taken in relation to that tax attack or decision becomes irretrievable, the inspector shall cease to information disposition.

  • 4 This article shall not affect the possibility for the inspector to bring proceedings before the civil court to condemn the obligations arising under this law under penalty of a penalty payment.


Article 53

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 With regard to administration officials as referred to in Article 52 are the in Articles 47 and 48 to 50 regular obligations, mutatis mutandis, for the purposes of:

    • a. Taxation of third parties;

    • b. The charge of the tax whose inaction is assigned to them.

  • 2 Without prejudice to the obligations referred to in paragraph 1, the administrative agents to be notified by or under the Tax Act shall be obliged to designate the information and information which may be notified under the tax law and which shall be the subject of a notification to the Member State concerned. the charge of the tax may be of interest to the inspector in accordance with rules to be laid down by the tax law or by the tax law.

  • 3 The administrative staff referred to in paragraph 2 shall be kept in accordance with the information and information referred to in paragraph 2, the civil service number of the person to whom the information and information relate.

  • 4 The provisions of the first paragraph, introductory wording and part A , does not apply to the persons and the bodies as intended in Article 55 , in so far as the information and information provided for in that Article is concerned.

  • 5 Where an administrative agent has complied with an obligation based on the first paragraph, introductory sentence and part a, but considers that the obligation has been unduly imposed, it may request reimbursement of costs incurred in respect of which the person concerned has not been obliged to pay the costs. directly related to such fulfilment. The inspector shall decide upon the application for an objection, and shall grant reasonable costs for reimbursement in the event of an undue obligation.


Article 53a

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 For a refusal to comply with obligations for the taxation of third parties only holders of a spiritual office, notaries, lawyers, doctors and pharmacists can rely on the fact that they are under the law. compulsory their status, office or profession of professional secrecy.

  • 2 With respect to the obligations for the levy of tax the withholding tax has been entrusted to administrative agents, Article 51 applicable mutatis mutandis.


Article 54

Compare Versions Save Relationships (...) (External Link) Permanent Link

The administrative agent which does not or does not fully comply with the data media claim, or the content thereof, shall be made available for consultation before the application of the data media. Articles 25 and 27th be deemed not to have fully complied with either an at or under Article 52 obligation imposed, unless it is likely that the absence or incompleteness of the data media or its contents is the result of force majeure.


Article 55

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 Our Ministers, Public Bodies and Legal Persons which have acquired legal personality by, or under a special law, the institutions and departments of which they are responsible, and bodies principally implementing the policy of the State Government, to provide, orally, in writing or in any other way, to the discretion of the inspector-the information and intelligence, free of charge, which are requested by the inspector to implement the tax law.

  • 2 Our Minister may, upon written request, waive the obligation laid down in paragraph 1.


Article 56

Compare Versions Save Relationships (...) (External Link) Permanent Link

The obligations which, according to this section, are made to the inspector shall be subject to any other official of the tax administration appointed by our Minister.


Section 3. Address for service and distribution of documents

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 57

Compare Versions Save Relationships (...) (External Link) Permanent Link

In objection, requests, appeals, vertits and sealers, he should not have a permanent residence or place of establishment in the Netherlands, with an address for domicile in the Netherlands.


Article 58

Compare Versions Save Relationships (...) (External Link) Permanent Link

Inviting the person who does not have a permanent residence or place of residence in the Netherlands, or the person who does not have a permanent place of residence in the Netherlands, and the issue of a piece to that person under the tax law may also be made to the person concerned in the Netherlands. fixed establishment for the performance of his business or profession, or at the residence or office of the representative resident or established in the Netherlands.


Section 4. Overrun of time limits

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 59 [ Verfalls per 01-01-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 60

Compare Versions Save Relationships (...) (External Link) Permanent Link

In respect of an application lodged at the end of the period of time, Article 6:11 of the General Administrative Law applicable mutatis mutandis.


Section 5. Conferation of powers

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 61

Compare Versions Save Relationships (...) (External Link) Permanent Link

We reserve, for a general measure of administration, provisions to ensure the collection and recovery of tax from those who do not have a permanent residence or place of business in the Netherlands.


Article 62

Compare Versions Save Relationships (...) (External Link) Permanent Link

Our Minister is empowered to give effect to the implementation of the Tax Act.


Article 63

Compare Versions Save Relationships (...) (External Link) Permanent Link

Our Minister is empowered in certain cases or groups of cases to address issues of the nature which may arise in the application of the tax law.


Article 64

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 In order to facilitate the effective formalisation of the debt resulting from a tax law, or of the administrative penalty imposed by a tax law, the inspector may deviate from the penalties provided for by the tax law. Certain, if:

    • a. the taxable person or the withholding agent agrees to this form of formalisation; and

    • b. the formalization does not result in a lower debt than the debt arising without application of this article from the tax law or to a lower administrative penalty than the without application of this article under the tax law. Impose administrative fine.

  • 2 In the case of ministerial arrangements, detailed rules may be laid down for the application of this Article.


Article 65

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 An error of tax or a decision may be reduced by the inspector ex officio. Any reduction, waiver or refund provided for in the tax law may be granted by him of its own motion.

  • 2 The first paragraph shall apply mutatis mutandis to the person who has paid or transferred an incorrect amount of the declaration, or of whom an incorrect amount has been withheld.


Article 66

Compare Versions Save Relationships (...) (External Link) Permanent Link

The administrative fine imposed by the decision may be granted by our Minister, in whole or in part, by a waiver.


Section 6. Confidentiality

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 67

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 It shall be prohibited to publish any prohibitions which appear to him or in connection with any activity in the implementation of the tax law relating to the person or business of another, to be disclosed beyond what is necessary for the execution of the tax law. tax law or for the recovery of any state tax as referred to in the Act of recovery 1990 (obligation of professional secrecy).

  • 2 The obligation of professional secrecy shall not apply if:

    • a. Any legal requirement until publication is mandatory;

    • (b) The regulation of our Minister provides that publication is necessary for the proper performance of a public-law mission of a governing body;

    • (c) publication shall take place on the person to whom the data relate to the extent that such information has been transmitted by or on behalf of him.

  • 3 In cases other than those referred to in paragraph 2, our Minister may waive the obligation of professional secrecy.

Chapter VIIIA. Administrative penalties

Compare Versions Save Relationships (...) (External Link) Permanent Link

Section 1. Infringements

Compare Versions Save Relationships (...) (External Link) Permanent Link

Paragraph 1. Non-fines

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 67a

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • (1) If the taxable person does not, or not, the declaration of a tax levied by way of an attack, or not, Article 9 (3) The inspector may, in respect of which the inspector may impose an administrative fine of not more than € 5.278 at the latest when the attack is set, does not constitute a breach of the prescribed period.

  • 2 If, in a year's time, both an attack and a terrorist attack are adopted, the fine referred to in paragraph 1 shall be imposed only at the latest in the event of the attack. If in one year only a conserving attack is set, that fine shall be imposed in the determination of the conserving attack.


Article 67b

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • (1) If the taxable person or the withholding agent does not, or not, the declaration for a tax which is to be fulfilled on declaration, or not, within the Article 10 the Court of Justice may impose an administrative fine of not more than € 131, on the basis of which the inspector may impose a fine on the matter.

  • (2) If the withholding agent has not, by way of derogation from the first paragraph, not made the declaration of payroll tax within the period specified in Article 10, it shall, by way of derogation from the first paragraph, constitute an infringement of which the inspector shall have received a administrative fine of up to € 1,319.

  • 3 The power to impose the fine on the grounds of the failure to make the declaration in due time shall lapse on a period of one year from the end of the period within which the declaration was to be lodged. The power to impose the fine for the purpose of making an incorrect or incomplete declaration shall expire on the basis of five years from the end of the calendar year of the reporting period to which the declaration relates.


Article 67c

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 If the taxable person or the withholding agent has not paid, in part or within the period laid down in the tax bill, the charge which is to be met or paid on a declaration or not, this shall constitute a failure to do so of which the inspector may impose an administrative fine of up to € 5.278.

  • 2 In the case of non-payment of non-payment, the inspector shall impose the fine, at the same time as the adoption of the post-tax attack.

  • 3 The power to impose the fine on account of not being paid in good time shall be due to the effect of five years after the end of the calendar year in which the tax liability arose.


Article 67ca

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 2 The power to impose the fine referred to in the first paragraph shall be cancelled by five years from the end of the calendar year in which the obligation arose.


Article 67cb

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 2 The amended amounts shall be applied for the first time in respect of the omissions concerned following the beginning of the calendar year at the beginning of which the amounts have been changed.


Paragraph 2. Fines

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 67cc

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 If the taxpayer ' s intent is due to that in a request for the establishment of a preliminary attack or in a request for revision as intended Article 9.5 of the Income Tax Act 2001 and Article 27 of the Law on Corporate Tax 1969 incorrect or incomplete data or information, it is an offence in respect of which the inspector may impose on him an administrative fine of not more than 100% of the penalty basis specified in the second paragraph.

  • 2 The penalty basis shall be the amount of tax which, as a result of the incorrect or incomplete information or information, has been or would have been returned or was not unduly paid or would have been paid.

  • 3 The power to impose the fine referred to in paragraph 1 shall expire five years from the date on which the application was made.


Article 67d

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 Where the taxable person's intention is that the declaration is not made, whether incorrect or incomplete, in respect of a charge levied in the event of an attack, this shall constitute an offence in respect of which the inspector is responsible for the application of the information on the basis of his or her duties. impose on him, at the same time as the assessment of the attack, an administrative penalty of up to 100% of the penalty basis laid down in paragraph 2.

  • 2 The basis for the fine shall be the following:

    • a. the amount of the attack, or

    • b. if losses are or are being taken into account, the amount at which the attack would have been calculated without taking into account those losses;

      In so far as that amount would not have been levied as a result of the imposition of the taxpayer.

  • 3 If losses are to be taken into account or are taken and, as a result, no attack can be determined, the inspector may nevertheless impose the fine, referred to in paragraph 1. The power to impose the fine shall expire on the expiry of the period applicable to the determination of the attack, which may have been fixed if no losses were taken into account.

  • 5 insofar as the attack relates in whole or in part to taxable income as referred to in Article 5.1 of the Income Tax Act 2001 , as a derogation from paragraph 1, the fine shall not exceed 300% of the amount of the tax on the levy as laid down in the case of the attack.


Article 67e

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • (1) In the case of a tax levied on the taxpayer by reason of an attack on the taxpayer's intent or gross misconduct, it is due to the fact that the attack has been fixed to an amount too low or is otherwise subject to too little tax, this shall constitute an offence in respect of which the inspector may impose on him, at the same time as the assessment of the recovery order, an administrative penalty of up to 100% of the penalty basis specified in the second paragraph.

  • 2 The basis for the fine shall be the following:

    • a. the amount of the recharge recovery attack, or

    • b. if losses are or are being taken into account, the amount to which the reconsideration attack would have been calculated without taking into account those losses;

      In so far as that amount would not have been levied as a result of the taxpayer's intention or gross debt.

  • 3 The inspector may, by way of derogation from the first paragraph, impose an administrative penalty within six months of the adoption of the recovery order if the facts or circumstances on which the claim is made are first known on or after the date of the time to take place six months before the end of the Article 16 time limits, and there is also evidence that the taxpayer's intent or gross misconduct is due to the fact that the attack has been fixed to an underdetermined amount or is otherwise not subject to any tax. The inspector shall, at the same time, give notice to the taxable person to the effect of the assessment of the recovery order that he is being examined whether the imposition of an offence is justified in connection with the recovery order.

  • 4 If losses are to be taken into account or are taken and, as a result, no post-recharge assessment can be determined, the inspector may nevertheless impose the fine referred to in paragraph 1. The power to impose the fine shall expire on the expiry of the period applicable to the establishment of the recovery order, which may have been fixed if no losses were taken into account.

  • 6 To the extent that the recovery attack relates in whole or in part to taxable income as referred to in Article 5.1 of the Income Tax Act 2001 , as a derogation from paragraph 1, the fine shall not exceed 300% of the amount of the tax on the tax as it has been established in the case of the recovery plan.


Article 67f

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • (1) If the taxable person's or the withholding agent's intent or gross misconduct is due to the fact that any tax on declaration is to be paid or transferred, in part not, or not, within the time limit laid down in the tax law. shall be an offence in respect of which the inspector may impose a public administrative fine of not more than 100% of the fine laid down in the second paragraph.

  • 2 The basis for the penalty is constituted by the amount of tax not paid or not paid in a timely way, to the extent that that amount is due to the intent or gross misconduct of the taxpayer or the withholding agent or is not timely paid.

  • 3 In the case of non-payment of non-payment, the inspector shall impose the fine, at the same time as the adoption of the post-tax attack.

  • 4 The power to impose the fine for failure to pay in due time shall lapse by five years from the end of the calendar year in which the tax liability was incurred.


Article 67fa [ Expestablished per 01-01-2015]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Section 2. Additional rules on the imposition of administrative penalties

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 67g

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The inspector shall impose the administrative fine upon an objection which may be contested.

  • 2 By way of derogation from Article 5: 9 of the General Administrative Law Act the inspector shall inform the taxable person or the withholding agent, at the latest of the decision referred to in paragraph 1, of the information provided for in that Article.


Article 67h

Compare Versions Save Relationships (...) (External Link) Permanent Link

If the basis for an administrative penalty is the amount of the tax, the fine imposed shall be reduced proportionately in the case of reduction, refund, refund or remission of tax, in so far as this reduction, Refund, repayment or remission of the amount on which the fine was calculated.


Article 67i [ Verfall by 01-07-2009]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 67j [ Expated by 01-07-2009]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 67k [ Exfall by 01-07-2009]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 67l [ Expar per 01-07-2009]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 67m [ Exfell by 01-07-2009]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 67n

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 Where, no later than two years after he has made a false or incomplete declaration or declaration, the taxable person shall make a correct and complete declaration, correct and complete information, particulars or instructions, no later than two years after he has been required to make a declaration or to submit a declaration, Prior to any reasonable suspicion that the inspector is known or is likely to be known or to be known with the inaccuracy or incompleteness, no offence shall be imposed.

  • 2 Even after the expiry of the two-year period referred to in the first paragraph, the right and complete declaration, or the provision of correct and complete information, particulars or instructions by the taxable person, shall also be required. Before he knows, or reasonably has to suspect, that the inspector is known or will be known with the inaccuracy or incompleteness, a circumstance giving rise to moderation in the penalty of the offence.


Article 67o

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 By way of derogation from Article 5: 1 of the General Administrative Law Act 'Violator' means:

    • a. The person who makes the offence;

    • b. Those who, by gifts, promises, abuse of authority, violence, threat, deception or the provision of opportunity, means of information or intelligence, intentionally provoke the offense;

    • c. the person who, as an accomplice, is intentionally instrumental in, or intentionally providing, an opportunity, means or intelligence to commit the offence.

  • 3 If the administrative penalty, intended in the 6cc Articles , 67d , 67th and 67f , being imposed on an accomplice, the amount of the fine that can be imposed at the highest by a third is reduced.


Article 67oa

Compare Versions Save Relationships (...) (External Link) Permanent Link

Where an administrative penalty is imposed on a taxable person other than the taxable person or withholding agent, the following shall not apply:


Article 67ob

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The power to impose an administrative penalty on a taxable person other than the taxable person or withholding agent as intended for the purposes of the Articles 67a, first paragraph , and 67d, 1st Member , to be imposed by way of expiry of three years from the end of the calendar year in which the infringement took place.

  • 2 The power to impose an administrative penalty on a taxable person other than the taxable person or withholding agent as intended for the purposes of the Article 67c, second paragraph , 67th, 1st Member , and 67f, third member , to be imposed by way of expiry of five years from the end of the calendar year in which the infringement took place.


Article 67p

Compare Versions Save Relationships (...) (External Link) Permanent Link

This Section shall apply mutatis mutandis to any person other than the taxable person or to the withholding agent to whom a administrative fine may be imposed under the tax law.


Article 67pa

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 67pb

Compare Versions Save Relationships (...) (External Link) Permanent Link

By way of derogation from Article 10:3, 4th paragraph, of the General Law governing the administrative law the person responsible for the infringement may also be charged with the imposition of an administrative fine.


Article 67q

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 2 As new objections, only the statements of the taxable person, the withholding agent or third party, and books, documents and other data media, or the content thereof, which have subsequently become known or have not been examined, may be regarded as being considered.

  • 4 The previously imposed default penalty shall be set off against the offence imposed on the same offence.

Chapter IX. Criminal provisions

Compare Versions Save Relationships (...) (External Link) Permanent Link

Section 1. Offences

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 68

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The person required by the Tax Act to:

    • a. The provision of information, data or instructions, and not provided, incorrect or incomplete;

    • (b) make available, for consultation, books, documents, other data carriers or their content, and shall not make them available for this purpose;

    • (c) make available for consultation with books, documents, other data carriers or their content, and make them available in false or falsified form for this purpose;

    • d. the conduct of an administration in accordance with requirements laid down by or under the tax law, and does not operate in such a way as to be such as to

    • (e) the storage of books, records or other data media, and does not preserve them;

    • f. the provision of cooperation as referred to in Article 52, sixth paragraph , and does not grant them;

    • g. the issue of an invoice or note, and an incorrect or incomplete invoice or note provided;

    shall be subject to custody of a maximum of six months or a fine of the third category.

  • 2 The person who does not comply with the obligation imposed on him by Article 47, third paragraph It will be punished by a fine of the second category.

  • 3 Not punishable is the one who is the in Article 47a the person not resident in the Netherlands or the non-resident natural person residing in the Netherlands is prohibited from taking part in the provision of the aid in respect of a person not resident in the Netherlands. information or information requested or made available for consultation of books, documents, other data carriers or their contents, or as a result of a refusal not to be imputable to the body not established in the Netherlands whether the natural person not resident in the Netherlands is required to obtain the information or information required to make available, or to make available for consultation, books, records, other data carriers or their content.


Article 69

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The person who intentionally fails to make a declaration provided for in the tax law does not, does not do so within the period prescribed for that purpose, or fails to do so within the time limit set. Article 68, first paragraph, parts a, b, d, e, f or g , if the fact is that insufficient tax is levied, shall be punished by imprisonment of a maximum of four years or a fine of the fourth category or, if this amount is higher, at most once the amount of the insufficient amount of charge. Tax levied.

  • 2 The person who intentionally misor does incorrect or incomplete a declaration provided for in the tax law or is the fact of the fact, described in Article 68, first paragraph, part c , if the fact is that insufficient tax is levied, shall be punished by imprisonment of a maximum of six years or a fine of the fifth category or, if this amount is higher, at most once the amount of the insufficient amount of charge. tax levied, on the understanding that, in so far as the inaccuracy or incompleteness of the declaration relates to taxable income as referred to in Article 4 (1), Article 5.1 of the Income Tax Act 2001 the amount of the fine is not equal to three times the amount of the levy not to be levied.

  • 3 The right to criminal proceedings shall lapse on the basis of this Article if the guilty party makes a correct and complete declaration, or correct and complete information, particulars or instructions before he knows or must reasonably be required to do so. Presumption that one or more of the Article 80, first paragraph , the officials referred to, are known or will be known to be inaccuracy or incompleteness.

  • 6 If the guilty plea is one of the offences set out in paragraphs 1 and 2, he may be decommitted from the exercise of that action.


Article 69a

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The person who does not pay, in part or in part, the charge which is to be paid or paid on the declaration, or does not pay within the period prescribed by the tax law, shall be subject to imprisonment of not more than six years, or a fine of the fifth category or, if this amount is higher, at most once the amount of the underpaid tax.

  • 3 No criminal offence is the person who requested the recipient in a timely way to grant a deferral of payment or without delay after it has been found that the body has not been able to make payment in writing to the recipient.


Section 1A. Offences in general measures of administration and ministerial arrangements

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 70

Compare Versions Save Relationships (...) (External Link) Permanent Link

Infringement of provisions adopted by us under the tax act by general management of directors shall be punished by a fine of the third category in so far as that offence has been regarded as a criminal offence.


Article 71

Compare Versions Save Relationships (...) (External Link) Permanent Link

Any violation of general rules laid down by our Minister under the Tax Code shall be punished by a fine of the second category in so far as that offence has been regarded as a criminal offence.


Section 2. General provisions of criminal law

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 72

Compare Versions Save Relationships (...) (External Link) Permanent Link

The offences punishable by the tax act are crimes of imprisonment. The other offences committed to the tax act are offences.


Article 73

Compare Versions Save Relationships (...) (External Link) Permanent Link

The Dutch criminal law also applies to any person who does not plead guilty in the Netherlands to any criminal offence defined in the tax law.


Article 74

Compare Versions Save Relationships (...) (External Link) Permanent Link

On the subject of offences which are punishable under the tax law Article 36 P. of the Code of Criminal Law No application.


Article 75 [ Verfalls by 11-06-1988]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 76

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 With regard to the offences under the tax act with regard to which the minutes do not correspond to Article 80, second paragraph , in the hands of the district attorney, may, by way of derogation from the Articles 257a , 257b and 257ba of the Code of Criminal Procedure , only the board of the State Taxes issue a criminal decision. In the case of a ministerial arrangement, officials may be appointed for the exercise of that authority on behalf of that administration.

  • 2 A fine may be imposed in this criminal act. In addition, this penalty decision may contain instructions to which the suspect must comply. The instructions may include:

    • a. Distance of items seized and susceptible to confiscation or to traffic;

    • (b) extradition, or payment to the State of the estimated value, of items susceptible to confiscation;

    • c. Satisfaction of the State of a sum of money equal to or less than the estimated benefit, including savings of costs, obtained by the accused by means of or from the offence;

    • d. It still complies with an obligation under the tax law.

  • 4 A fine is granted by way of derogation from Article 257g of the Code of Criminal Procedure , advanced in the manner provided by the Act of recovery 1990 To this end, a copy of the criminal decision shall be made available to the recipient. The administration of the tax or other staff member shall also determine the period within which the instructions given must be fulfilled and, where necessary, the place where such provision is to be made. The time limit laid down may be extended once it expires.

  • 5 By way of derogation from Article 257h, second paragraph, of the Code of Criminal Procedure provide the administration of the State's taxes, upon request, with a copy of a criminal decision to any person other than the defendant or his counsellor, unless the decision of the Board of Management for the protection of the interests of the person concerned has not been granted to refuse, in whole or in part, to whom the criminal decision has been issued or to the third parties mentioned in the criminal act. In the latter case, the Board of Civil Taxation may provide an anonymized copy of the penalty decision.

  • 6 If no copy or an anonymised copy is provided within fourteen days, the applicant may lodge a complaint with the Board of Taxation of the Public Taxes. It shall inform the complainant, the criminal order and the minutes of the complaint, which shall inform the court without delay of the complaint and the procedural documents, unless he is satisfied with the request. The process participants are, by way of derogation from Article 23, fourth paragraph, of the Code of Criminal Procedure do not have the authority to take note of the content of the procedural documents than in so far as the court permits.


Section 2A. Additional general provisions of criminal law (Customs) [ Expestablished per 01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 76a [ Expaed by 01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 76b [ Expired-to-01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 76c [ Verfalls by 01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Section 3. General provisions of criminal proceedings

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 77

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The courts of justice at first instance about offences punishable by tax law.

  • 2 The judgments shall be subject to appeal, in so far as they are indicated:

    • a. In respect of crime;

    • b. In respect of offences against the person who, at the time when the proceedings were brought against him, had not reached the age of 18 years.

  • 3 Against other sentences, the accused may appeal, if custody is imposed as a main penalty, a fine of € 113 or more has been imposed or an confiscation is pronounced; the Prosecutor ' s Office may appeal further, where it has claimed equal penalties.


Article 78

Compare Versions Save Relationships (...) (External Link) Permanent Link

In the case of offences covered by tax law, bodies shall be used for the purposes of applying Article 2 of the Code of Criminal Procedure They are deemed to reside, where they are established.


Article 79 [ Exp. by 01-09-1976]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 80

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 2 By way of derogation from the Article 156 of the Code of Criminal Procedure all reports relating to criminal offences shall be sent to the Board of Taxation of Taxation of the Tax Act. The Steering Board shall report to the minutes relating to criminal offences which have been subject to an ininsurance or temporary detention order or a dwelling against the will of the occupant, without delay. shall be forwarded to the competent prosecutor. The other proceedings shall be communicated to the Public Prosecutor, with the seized property, if it considers a prosecution or further prosecution to be considered appropriate.

  • 3 The Public Prosecutor shall be empowered to make the case, for judgment, in the hands of the Board of the Office of Taxation, which shall be capable of acting as a result thereof. Article 76 .


Article 81

Compare Versions Save Relationships (...) (External Link) Permanent Link

Officials responsible for the detection of offences punishable by tax law shall at all times be entitled to seizure the facts under the tax law. Code of Criminal Procedure for seizures of susceptible property. They shall be able to claim extradition for that purpose.


Article 82

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 In cases where the Board of the State does not pay the minutes due to the provisions of the Article 80, second paragraph The Court of Justice shall, in respect of the administration of the tax on the administration of the State, which shall be responsible for the Article 116 of the Code of Criminal Procedure shall be determined in respect of the public prosecutor's office.

  • 2 In the cases referred to in the previous paragraph, in the application of the Articles 552a and 552ab of the Code of Criminal Procedure Before the court of first instance takes a decision pursuant to Article 552a (6) of that Code, paragraph 4 of that paragraph, the administration of the tax on taxes shall also be given the opportunity to be heard and, by way of derogation from the Court of First Instance, to Certain Article 552d of that Code , not the Public Prosecutor's Office, but the Board of the Civil Taxes shall be responsible for bringing proceedings in cassation. The Registrar of the court of first instance shall, in those cases, take a decision pursuant to Article 552a (6), or paragraph 4 of Article 552ab, of the Code, and shall forthwith inform the Board of the Government of the State of taxation of the laws of the Member States.


Article 83

Compare Versions Save Relationships (...) (External Link) Permanent Link

In the detection of a crime punishable under the tax law, the Article 80, first paragraph , officials referred to, access to each place, to the extent that it is reasonably necessary for the performance of their duties. They shall be empowered to join certain persons designated by them.


Article 84

Compare Versions Save Relationships (...) (External Link) Permanent Link

To serve the prosecution and trial of offences punishable by tax law, our Minister can, in agreement with Our Minister of Security and Justice, designate officials of the State Revenue Service who maintain contact. with the Public Prosecutor's Office.


Article 85

Compare Versions Save Relationships (...) (External Link) Permanent Link

The Registrars shall communicate to the Board of the Public Taxes, without charge, copies or extracts of judgments or judgments free of charge, drawn up in tax matters.


Article 86

Compare Versions Save Relationships (...) (External Link) Permanent Link

In relation to judicial notices on offences punishable by tax law, the civil servants of the State Revenue Service have the powers to act in the Code of Criminal Procedure granted to officials of police, appointed for the execution of the police task.


Article 87

Compare Versions Save Relationships (...) (External Link) Permanent Link

With regard to the enforcement of judgments on offences punishable by tax law, the civil servants of the State tax administration have the power of bailiffs.


Article 88

Compare Versions Save Relationships (...) (External Link) Permanent Link

Section 4. Additional general provisions of criminal procedure (customs) [ Expestablished per 01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 88a [ Expat per 01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 88b [ Expat per 01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 88c [ Expat per 01-08-2008]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Chapter X. Transitional and final provisions

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 89

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Contains changes to other regulations.]

Article 90

Compare Versions Save Relationships (...) (External Link) Permanent Link

Under the Law of 14 June 1930 ( Stb. 244), laying down provisions for the prevention of double taxation, are deemed to be provisions adopted on the basis of Chapter VII to be issued.


Article 91

Compare Versions Save Relationships (...) (External Link) Permanent Link

The Law of 13 January 1922 ( Stb. 9), on the imposition of preliminary attacks in direct taxes, is repealed.


Article 92

Compare Versions Save Relationships (...) (External Link) Permanent Link

The Law of 29 April 1925 ( Stb. 171), to promote the riery levy of direct taxation, is hereby repealed.


Article 93

Compare Versions Save Relationships (...) (External Link) Permanent Link

The Law of 28 June 1926 ( Stb. 227) laying down provisions concerning the exceeding of time limits laid down in tax laws shall be repealed.


Article 94

Compare Versions Save Relationships (...) (External Link) Permanent Link

The Law of 23 April 1952 ( Stb. 191), laying down provisions on the replacement of the fiscal emergency law, shall be repealed, except in the case of offences committed in the field of crime.


Article 95

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The provisions of this Law shall enter into force on a date to be determined by Us, which may be different both for the various provisions of the Act and for the various taxes and periods in which or on which they are levied.

  • 2 To the extent that the provisions of this Act have entered into force in respect of any tax, the provisions contained in other tax laws relating to the subject-matter, subject to criminal offences, shall continue to be governed by the provisions of the Act of First provisions applicable in respect of that tax in so far as is not applicable.


Article 96

Compare Versions Save Relationships (...) (External Link) Permanent Link

This law may be cited as "General Law on State Taxation".

Burdens and orders, which are in the State Sheet will be placed, and that all Ministerial Departments, Authorities, Colleges and Officials, who so concern, will keep their hands on the precise execution.

Given at Paleize Soestdijk, 2 July 1959

JULIANA.

The Secretary of State for Finance,

OF THE REASON.

The Minister of Justice,

A. C. W. BEERMAN.

Published the twenty-eighth August 1959.

The Minister of Justice,

A. C. W. BEERMAN.