Importation Act of the Invortionwet 1990

Original Language Title: Invoeringswet Invorderingswet 1990

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Act of 30 May 1990 on the entry into force of and adapting legislation to the Invording Act 1990 (Import Law 1990)

We Beatrix, 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 into consideration the desireation of the entry into force of the Act of recovery 1990 -Act of 22 May 1845 (Stb. (') to withdraw direct taxes and, furthermore, the laws which refer to it by the latter or which contain provisions of the law or liability provisions derived from tax procedures for recovery and liability, to be adapted to the provisions of the Act of recovery 1990 ;

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


Article I

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modities the Nature Law Act 1928.]

Article II

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Succession Act 1956.]

Article III

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the General Law on Public Taxes.]

Article IV

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the General Law on Customs and Excise.]

Article V

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Gaming Tax Act.]

Article VI

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the 1964 Income Tax Act.]

Article VII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the 1964 Power Tax Act.]

Article VIII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law on the Pay Tax 1964.]

Article IX

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the 1965 Dividend Tax Act.]

Article X

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the 1966 Motor Vehicle Tax Act.]

Article XI

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the 1968 Sales Tax Act.]

Article XII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Cost of Taxation On State Taxes.]

Article XIII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law on Corporate Tax 1969.]

Article XIV

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Law on Taxation of Law.]

Article XV

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Mutual Assistance Act to the recovery of some EEG levies and the sales tax.]

Article XVI

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Temporary Fiscal Measures Act on Auto and Environment after 1988.]

Article XVII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Amenes the Water State Law 1990.]

Article XVIII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Medical Tuchtwet.]

Article XIX

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Amenes the Civil Service Act 1929.]

Article XX

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Road Act.]

Article XXI

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modid the Municipal Act.]

Article XXII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modifying the Reverkavelingswet Walcheren 1947.]

Article XXIII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Service Duty.]

Article XXIV

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Amendments to the Law on mandatory participation in an occupational pension fund.]

Article XXV

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Law on the Business Organization.]

Article XXVI

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Extraordinary Powers Act Civil Authority.]

Article XXVII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Agricultural Act.]

Article XXVIII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Province Act.]

Article XXIX

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law on the Paramedical Professions.]

Article XXX

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the War Law for the Netherlands.]

Article XXXI

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modifices the Dismissal Law.]

Article XXXII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Youth Savings Act.]

Article XXXIII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Scraper Scheme Law inland waterways.]

Article XXXIV

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Animal Testing Act.]

Article XXXV

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modification of the Act of Forming Training Fund.]

Article XXXVI

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Central Delfland Reconstructing Law.]

Article XXXVII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Reinstallation Law East Groningen and the Gronings-Drentse Veencolonies.]

Article XXXVIII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Privilege to Waterships.]

Article XXXIX

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Surface Waters Pollution Act.]

Article XL

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Price Emergency Act.]

Article XLI

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Land Founding Act.]

Article XLII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law of 21 May 1986, further amending any social insurance laws, the Law on mandatory participation in an occupational pension fund, and any fiscal laws related to the misuse of legal persons.]

Article XLIII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Labor Law Handicapped Workers Act.]

Article XLIV

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Hospital Code Act.]

Article XLV

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Fertilisers Law.]

Article XLVI

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Health Act.]

Article XLVII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modities the Disability Insurance Act.]

Article XLVIII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Unemployment Act.]

Article XLIX

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Car Transport Goods Act.]

Article L

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Social Insurance Coordination Law.]

Article LI

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Amendments to the General Provisions of Environmental Hygiene Act.]

Article LII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Import and Export Law.]

Article LIII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Public Insurance Funding Act.]

Article LIV

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Amendments to the Law of 29 October 1948 approving the Convention of 29 April 1948 in Washington between the Netherlands and the United States of America for the prevention of double taxation and in order to avoid tax avoidance by the United States of America, and the relating to taxes on income and certain other taxes and to the taking of any provisions relating to the said Convention.]

Article LV

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Amendments to the Law of 23 October 1957, approving the Agreement concluded in Copenhagen on 20 February 1957 between the Kingdom of the Netherlands and the Kingdom of Denmark to avoid double taxation and in order to prevent the use of the deflation of taxes relating to income and capital charges.]

Article LVI

No other versions Save Relationships (...) (External Link) Permanent Link

The Law of 22 May 1845 (Stb. 1926, 334) on the recovery of the State's direct taxes shall be withdrawn. The provisions of that law shall continue to apply with regard to:

  • a. A claim made on the basis of Article 7 or 7a of that Act;

  • b. a settlement procedure initiated pursuant to Article 15 of that Act.


Article LVII

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  • 1 The Act of recovery 1990 and this Law shall enter into force with effect from 1 June 1990, with the exception of Article LXII of this Law which enters into force with effect from the date of issue of the Official Gazette in which it is placed.

  • 2 With regard to tax attacks, which have been recorded before 1 June 1990, the following shall apply:

    • a. by way of derogation from Article 9 of the Act of Invorting the payment deadlines on the tickets constituting evidence of those tax attacks continue to apply after 31 May 1990;

    • (b) tax attacks which have become recoverable immediately before 1 June 1990 under Article 9 of the Law of 22 May 1845 on the recovery of the State's direct taxes after 31 May 1990 and are recoverable to the full amount;

    • c. compulsive orders which were served before 1 June 1990 shall be deemed to have been served on the foot of Article 13 of the Act of Invorting ;

    • (d) herds which have been validated before 1 June 1990 in respect of those tax attacks shall be deemed to apply for the purposes of the application of the Act of recovery 1990 to be legally valid;

    • e. by way of derogation from Article 27 of the Act of Invorting a limitation period of three years shall continue to apply unless an instrument of persecution has been served on 31 May 1990 but before the limitation period of three years has elapsed.

  • 3 Before 1 June 1990, valid transfers under special title of claims relating to tax repayments relating to periods ended prior to that date shall be granted to the recipient. Considered the Article 24, fourth paragraph, of the Invording Law 1990 have obtained the consent of the recipient, unless the claims for which the payment of claims on the basis of Article 1467 (2) of the Civil Code permit the second paragraph of May 1990 to be possible, if the latter are Said Article 24 would not apply.

  • 5 With regard to liability for tax acts carried out by virtue of some legal provision before 1 June 1990, Chapter VI of the Law of Invorting 1990 However, the arrangements applicable to these liabilities shall remain applicable on 31 May 1990.

  • 6 With regard to an assessment of the income tax which has been charged against a return on the subject of the right of foot transfer, the recovery as described in Article 62b (4) of the Income Tax Act 1964 (Stb) is the subject of the attack. 521), as at 31 December 1989.


Article LVIII

No other versions Save Relationships (...) (External Link) Permanent Link
  • 1 With regard to the tax attacks recovered by the State tax authorities prior to the date of the entry into force of the Law of 26 March 1987 (Stb. 120) to calculate interest on taxes and premiums of public insurance, Article 17, second paragraph, of the Law of 22 May 1845 (Stb. 1926, 334) on the recovery of the State's direct taxes, as it was before the entry into force of the former law, applies and continues to be Chapter V of the Invording Law 1990 external application.

  • 2 With regard to taxes and taxes which are not recovered by the tax authorities, other than municipal taxes and water taxes, in respect of which Article XII, third paragraph, of the Law of 26 March 1987 (Stb. 120) Application has been found and continues to be applied upon entry into force of the Act of recovery 1990 :

    • a. continues to be Article 17, second paragraph, of the Law of 22 May 1845 (Stb. 1926, 334), as that paragraph ushered before the entry into force of the former law, apply and continue to be Articles 28 , 30 and 31 of the Invording Law 1990 outside the scope of application until 1 June 1991, unless the rules referred to in that third paragraph have previously been withdrawn;

    • (b) may provide that the staff member or the institution referred to in that third paragraph may, after 31 May 1991, also be charged with recovery interest only on account of the deferral of payment and that the rate of payment of the amount of the payment of a payment order is not applicable. Articles 28 , 30 and 31 keep out of application.

  • 3 The rules adopted pursuant to paragraph 2 (b) shall expire on 1 January 1997, unless they have been withdrawn earlier.

  • 4 With respect to municipal taxes and water taxes Chapter V of the Invording Law 1990 on the calculation of recovery rates first application from 1 January 1997, except that recovery interest is charged in cases in which the rate of recovery is due to be taken into account. Article 25 of that Act Deferred payment has been granted. The recovery rate shall be calculated from the day following the due date of the payment period or final payment period for the tax attack until the day of payment. The rate of recovery interest shall be equal to that of the statutory interest. Under the tax regulation, it can be determined that Chapter V of the Invording Law 1990 is applicable at an earlier date than 1 January 1997.


Article LIX

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  • 1 In this Article:

    • a. 'AWDA' means the General Customs and Excise Duty Act;

    • "Tax" means tax, administrative fine, interest and costs as specified in the AWDA.

  • If, before 1 June 1990, a settlement procedure has been initiated under Article 155 of the AWDA, the provisions of that procedure shall continue to apply in the same way as those provided for on 31 May 1990.

  • 3 With regard to tax, in respect of which the recovery is brought before 1 June 1990, the following shall apply:

    • a. Taxation which has become chargeable before 1 June 1990 under Article 149 of the AWDA after 31 May 1990 is immediately recoverable;

    • By way of derogation from Article 150 of the AWDA, as in that Article, as from 1 June 1990, a limitation period of three years shall continue to apply unless, after 31 May 1990 but before the expiry of the limitation period of three years, an act of prosecution shall be served;

    • c. compulsive orders which were served before 1 June 1990 shall be deemed to have been served on the foot of Article 153b of the AWDA;

    • (d) herds which have been validated before 1 June 1990 in respect of that tax shall be deemed to be valid for the purposes of applying the AWDA, as it is applicable from 1 June 1990.

  • 4 Before 1 June 1990 to the recipient, transfers under a special title of claims relating to decisions involving an amount payable, to the extent that that amount relates to circumstances which have occurred before 1 June 1990, shall be deemed to have obtained the consent of the recipient referred to in Article 156a of the AWDA, except in relation to such claims, on the basis of Article 1467, second paragraph, of the Civil Society Code would also be possible after 31 May 1990, if the said Article 156a would not apply are.


Article LX

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If, before 1 June 1990, a settlement procedure has been initiated at the end of Article 15a of the Coordination Law Social Insurance , with regard to that process of resistance, the provisions of application, such as those relating to 31 May 1990, shall continue to apply.


Article LXI

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In the case of tax attacks and other claims arising before 1 June 1990, under ministerial arrangements, detailed rules on the implementation of the rules may be laid down. Act of recovery 1990 and the arrangements under this law.


Article LXII

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Where in this Act the Act of recovery 1990 is cited as Recovery Act 1990, stating the Official Gazette in which that Act was placed, when this Act is being placed in the Official Gazette after " Stb. ... ' insert the number of the Official Gazette in which the Act of recovery 1990 is placed.


Article LXIII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Amendments to the Invording Act 1990.]

Article LXIV

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the 1990 Recovery Act and this Act.]

Article LXV

No other versions Save Relationships (...) (External Link) Permanent Link

This law may be cited as: Entry into law of the InvortionAct 1990.

Burdens and orders that it will be placed in the Official Gazette, and that all ministries, authorities, colleges and public servants will keep their hands on the precise execution.

Issued at The Hague, 30 May 1990

Beatrix

The Secretary of State for Finance,

M. J. J. van Amelsvoort

The Secretary of State for Justice,

A. Kosto

Issued the thirty-first May 1990

The Minister of Justice,

E. M. H. Hirsch Ballin