Key Benefits:
Law of 29 October 1998, adapting tax procedural law to the General Law governing the administrative right and amending certain tax and other laws (revision of tax procedural law)
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 considered that it would be desirable to bring the tax procedural law into line with administrative procedural law as laid down in the Treaty on European Union. Chapter 8 of the General Administrative Law , and that it is desirable in this context to replace the Administrative Justice Tax Act with a scheme in the General Law on State Taxation , to reinstate the Tariefcommission law and to make changes to a number of other laws;
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:
The Administrative Justice Tax Act is repealed.
In the case of an objection, appeal or appeal lodged before the date of entry into force of this Law, the right to appeal shall remain as it applies prior to that date.
This Law shall enter into force on a date to be determined by Royal Decree, which may be adopted in a different way for the various articles or parts of such articles.
Burdens and orders that it will be placed in the Official Gazette, and that all ministries, authorities, colleges and officials who so concern will keep their hands on the precise execution.
Issued at The Hague, 29 October 1998
Beatrix
The Minister of Justice,
A. H. Korthals
The Secretary of State for Finance,
W. A. F. G. Vermeend
Published the seventeenth of November 1998The Minister of Justice,
A. H. Korthals
