Law on international assistance in the taxation of taxes

Original Language Title: Wet op de internationale bijstandsverlening bij de heffing van belastingen

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Law of 24 April 1986 on international assistance for the levying of taxes

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 align the obligations of taxation with the obligations of international and inter-regional law in the field of the provision of assistance by the Netherlands. to other States in the case of the imposition of taxes in order to promote the possibility of establishing tax debts on the right amount and to combat tax evasion and avoidance;

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:

Chapter I. Introducing provisions

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Article 1

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  • 1 The provisions of this Act seek to implement directives of the Council of the European Union and other arrangements of international and interregional law to provide mutual assistance in the levying of taxes, as well as interest those sanctions and penalties that are related thereto.

  • (2) Under the taxes referred to in paragraph 1, any form of taxes levied by, or on behalf of, a State or the territorial or administrative parts of a State, including the local authorities, shall be subject to taxes.

  • 3 This Act shall not apply to the provision of mutual assistance in the field of:

    • a. sales tax under Regulation (EU) No Council Regulation (EC) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (PbEU 2010, L 268);

    • b. Excise duties under Regulation (EU) No Council Regulation (EC) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 389/2012 No 2073/2004 (PbEU 2012, L 121).

    In the application of those Regulations, the Article 8, third paragraph , and 11 applicable mutatis mutandis.


Article 2

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  • 1 This law and the provisions based thereon shall mean:

    • a. The Netherlands: the part of the Kingdom situated in Europe;

    • b. Our Minister: Our Minister of Finance;

    • (c) Member State: Member State of the European Union;

    • (d) State: a Member State, a Mogenity or an administrative unit with which the relationship with the Netherlands consists of a reciprocal arrangement providing for mutual assistance in the charge of taxes, as well as Aruba, Curaçao and Sint Maarten;

    • (e) competent officer: the official of the national tax administration, designated as such by ministerial order;

    • (f) competent authority: the person or body designated by a State to exchange information;

    • g. Directive 2003 /48/EC : Council Directive 2003 /48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (PbEU 2003, L 157);

    • h. Directive 2011 /16/EU: Council Directive 2011 /16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77 /799/EEC (PbEU 2011, L 64);

    • (i) central liaison office: an office designated by the competent authority of a Member State which is responsible for primary care for contacts with other Member States in the field of administrative cooperation;

    • administrative enquiry: all checks, investigations and actions carried out by the States in the performance of their tasks to ensure the correct application of the tax law;

    • k. exchange of information on request: the exchange of information in response to a request by the requesting State to the requested State in relation to a specific case;

    • (l) automatic exchange: the systematic provision of pre-determined information to another State, without prior request, of regular and regular intervals fixed in advance;

    • m. spontaneous exchange: not systematically, at any time and unsolicdised, of information to another State;

    • n. person:

      • 1 °. a natural person;

      • 2 °. a legal person;

      • 3 °. where the legislation in force in a State provides for that possibility, an association of persons empowered to carry out legal acts but does not have the status of a legal person; or

      • 4 °. any other legal arrangement, regardless of its nature or form, with or without legal personality, which owns or manages assets, including the income generated thereby, which are subject to a tax subject to this Act;

    • o. by electronic means: by means of electronic equipment for data processing-including digital compression and data storage, using cables, radio, optical technology or electromagnetic means;

    • p. CCN network means the common platform based on the common communication network (CCN) which the European Union has developed for the electronic messaging of authorities competent to communicate in the area of customs and taxation.

  • 2 Amendments to Directive 2003 /48/EC and Directive 2011 /16/EU shall apply to the application of this Law as from the day on which the relevant amending Directive is to be implemented.


Article 2a

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  • 1 For the purposes of this Article and Section 4A and the following provisions shall be understood as:

    • a. reporting financial institution: a Dutch financial institution, other than a non-reporting financial institution;

    • b. Dutch financial institution:

      • 1 °. a financial institution located in the Netherlands, with the exception of branches of that institution not located in the Netherlands;

      • 2 °. a branch situated in the Netherlands of a financial institution not established in the Netherlands;

    • c. financial institution: a financial institution as set out in Annex I, Section VIII, Part A, points 3 to 8, of Directive 2011/16 /EU;

    • ed. non-reporting financial institution: a non-reporting financial institution as referred to in Annex I, Section VIII, Part B, points (a), (b), (d), (e), (2) to (9) of Directive 2011 /16/EU, as well as a Secretary of State, subject to Annex I, section VIII, Part B, point (1) (c) of Directive 2011 /16/EU designated as a financial institution included in the list referred to in Article 8 (7a) of Directive 2011 /16/EU;

    • e. financial institution in a participating jurisdiction:

      • 1 °. a financial institution domiciled in a participating jurisdiction, with the exception of branches of that institution not located in that jurisdiction;

      • 2 °. a branch situated in a participating jurisdiction of a financial institution not established in that jurisdiction;

    • f. 'Participating Jurisdiction':

      • 1. another Member State;

      • 2 °. a jurisdiction with which the country of the Netherlands has an agreement under which that jurisdiction information is as referred to in the Articles 10b and 10c will provide it on a list published by the Netherlands and sent to the European Commission;

      • 3. another jurisdiction with which the European Union has an agreement on the basis of which that jurisdiction information is as referred to in the Articles 10b and 10c will provide it on a list published by the European Commission;

    • g. financial account: a financial account referred to in Annex I, Section VIII, Section C (1) to (8) of Directive 2011 /16/EU, other than an isolated account;

    • h. Isolated account: an isolated account as referred to in Annex I, Section VIII, part C, points 17, parts a to f, of Directive 2011 /16/EU, and by our Minister, taking into account Annex I, Section VIII, part C, point 17, part g, of Directive 2011 /16/EU as such account which is included in the list referred to in Article 8 (7a) of Directive 2011 /16/EU;

    • i. Deposit Account: a deposit account as referred to in Annex I, Section VIII, Section C (2) of Directive 2011 /16/EU;

    • j. retention account: a storage account as referred to in Annex I, Section VIII, Part C, point 3 of Directive 2011 /16/EU;

    • k. Annuity processing: a "Annuity Contract" as referred to in Annex I, Section VIII, Section C (6) of Directive 2011 /16/EU;

    • l. Capital insurance: a capital insurance plan referred to in Annex I, Section VIII, Section C (7) of Directive 2011 /16/EU;

    • m. existing account:

      • 1 °. a financial account held on 31 December 2015 by a Reporting Financial Institution;

      • 2 °. A financial account as referred to in Annex I, Section VIII, part C, point 9, part b of Directive 2011 /16/EU;

    • n. new account: a financial account as referred to in Annex I, Section VIII, Section C (10) of Directive 2011 /16/EU;

    • o. account reporting: a financial account which, subject to Annex II (4) of Directive 2011 /16/EU, is held by a Reporting Financial Institution and which, having regard to Annex I, Section VIII, Part E, point (1) of Directive 2011 /16/EC, is 2011 /16/EU, is held by one or more persons to be reported or by a Passive NFE with one or more ultimately interested parties who are a Reportable Person, provided that the account has been identified as such on the basis of the Identification and reporting requirements specified in: Article 10a ;

    • P. Person to be reported: a person from a participating jurisdiction, other than:

      • 1 °. a company whose shares are regularly traded on one or more approved stock exchanges;

      • 2 °. a company which is a related entity of a company as referred to in Section 1 °;

      • 3 °. a public authority as referred to in Annex I, Section VIII, Section B (2) of Directive 2011 /16/EU;

      • 4. an international organisation as referred to in Annex I, Section VIII, Part B, point 3 of Directive 2011 /16/EU;

      • 5 °. a central bank as referred to in Annex I, Section VIII, Part B, Section 4, of Directive 2011 /16/EU;

      • 6 °. a financial institution;

    • q. Person from a participating jurisdiction:

      • 1 °. a natural person or an entity resident in a participating jurisdiction under the tax law of that jurisdiction;

      • 2. an estate of a deceased person who was resident in a participating jurisdiction;

    • r. affiliated entity of an entity: an entity that is in proportion to the other entity as referred to in Annex I, Section VIII, Section E (4) of Directive 2011 /16/EU;

    • s. ultimately interested parties: the final stakeholders referred to in Annex I, Section VIII, Section D, Section 5, of Directive 2011 /16/EU;

    • t. non-financial entity (NFE): an entity, other than a financial institution;

    • u. Entity: an entity referred to in Annex I, Section VIII, Part E, paragraph 3 of Directive 2011 /16/EU;

    • v. Passive non-financial entity (passive NFE):

      • 1 °. a NFE that is not an active NFE;

      • 2 °. an investment entity as referred to in Annex I, Section VIII, Part A, Section 6, subparagraph (b) of Directive 2011 /16/EU, which is not a financial institution in the Netherlands or in a participating jurisdiction;

    • w. Active non-financial entity (NFE active): an active NFE referred to in Annex I, Section VIII, Part D, paragraph 8, of Directive 2011 /16/EU;

    • x. account holder: an account holder as referred to in Annex I, Section VIII, Part E, point (1) of Directive 2011 /16/EU;

    • y. financial assets: financial assets referred to in Annex I, Section VIII, Part A, 7, of Directive 2011 /16/EU;

    • z. the country of the Netherlands: The Netherlands and the BES islands, referred to in Article 2 (d) (4) of the General Law on State Taxation .

  • 2 For the purposes of paragraphs (b) and (e) of paragraph 1, the location of a financial institution shall be determined in accordance with Annex II (3) of Directive 2011 /16/EU.

  • 3 An entity without a tax domicile shall, subject to Annex II (5) of Directive 2011 /16/EU, be treated as resident in the jurisdiction where the place of the effective management is to be treated as resident for the purposes of the first paragraph. It is located.

  • 4 For the purposes of the first, second and third paragraphs, where direct or indirect reference is made to the provisions set out in Annexes I and II to Directive 2011 /16/EU, in so far as they are not already covered by any other provisions, the provisions of Annex I and Article 2 of Directive 2011 /16/EU shall, in particular, be referred to in Jurisdictions shall be understood to include, inter alia, jurisdictions other than Member States.

  • 5 For the purpose of applying the first paragraph, parts p and q, the participating jurisdiction shall be regarded as a jurisdiction with which the country of the Netherlands has an agreement under which the country of the Netherlands shall inform the Netherlands of the information provided in the Articles 10b and 10c , to that jurisdiction. For the purpose of applying the first paragraph, parts p and q, by way of derogation from paragraph 1 (f), not as participating jurisdiction, a jurisdiction with which the country of the Netherlands has an agreement under which the jurisdiction of the territory of the Netherlands is the information referred to in Articles 10b and 10c is to be provided to the country of the Netherlands, while the country of the Netherlands does not need to provide the information to that jurisdiction in such a way.

  • 6 For the purposes of the application of the Articles 6c , 10a , 10b , 10d and 10th and the provisions based thereon shall be included among a tax identification number as the functional equivalent.


Article 3

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Our Minister is designated for the Netherlands as the competent authority and central liaison office. Our Minister is also responsible for the contacts with the European Commission.

Chapter IA. Scope of exchange of information

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Section 1. General [ Expated by 01-01-2006]

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Article 4 [ Expired by 01-01-2006]

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Section 2. Income from savings

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Paragraph 1. Conceptual provisions

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Article 4a. Definitions

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  • For the purposes of this Section, the following definitions shall apply:

    • a. Interest payment: interest, paid or credited to an account, which is to return to any claim, whether or not secured by mortgage or with a profit-sharing clause, and in particular the revenue from government paper and (i) bond issues, including premiums and prizes attached to them; penalty for late payment shall not be considered as interest payment;

    • b. beneficial owner: any natural person receiving an interest payment, or for the benefit of whom an interest payment is secured;

    • (c) operator: any body as intended Article 2 (b) of the General Law on State Taxation that interest payments are made or any natural person making interest payments in the course of the exercise of his undertaking or occupation;

    • (d) "paying agent" means the operator paying interest or securing an interest payment for the immediate benefit of the beneficial owner, whether or not this trader is the debtor of the debt-claim or the debt-claim that is the subject of a payment order. economic operator entrusted by the debtor or the beneficial owner with paying the interest or making the interest payment;

    • UCITS: a collective investment undertaking in securities which has been authorised in accordance with the general requirements of Directive 2009 /65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of legal and administrative provisions relating to certain undertakings for collective investment in transferable securities (UCITS) (PbEU 2009, L 302).

  • 2 Where a beneficial owner lives, or where an economic operator or a paying agent resides or is established, is assessed according to the circumstances.

  • 3 For the purpose of applying this Section or provisions thereof, under Ministerial Rules of the Powers referred to in Article 17, second paragraph, part i, of the Directive 2003 /48/EC , and dependent and associated territories referred to in Article 17, second paragraph, part ii, of that Directive shall be treated as a Member State.


Article 4b. Interest Payment Definition Extension

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  • 1 For the purposes of this Section, interest payments shall be taken to include:

    • a. The interest accrued or capitalised at the time of sale, repayment or redemption of the claim;

    • b. Income from interest payments if it is directly or through a paying agent as referred to in Article 4d , being paid out by a collective investment enterprise;

    • (c) income realised on the sale, redemption or redemption of shares or units in a collective investment enterprise where such an institution is either direct or through another such institution more than 25% of its assets are invested in debt claims.

  • 2 For the purposes of this Article, collective investment enterprise means:

    • a. a UCITS, or a similar collective investment undertaking established in one of the Powers or dependent or associated territories referred to in Article 17, second paragraph, of the Directive 2003 /48/EC , where the Swiss Confederation is the equivalent collective investment undertaking, only a Swiss investment fund as referred to in Article 7 (c) (iv) and (d) (iv) of the Agreement of 26 October 2004 between the European Community and the Swiss Confederation (Pb EU 2004, L 385) providing for measures equivalent to those contained in the Agreement between the European Community and the Swiss Confederation (Pb EU 2004, L 385) Directive 2003 /48/EC ;

    • b. an entity that makes use of the choice of choice of Article 4e , or a corresponding option in the Member State of establishment;

    • (c) a collective investment undertaking which is not established in any of the Member States or in any of the powers or dependent or associated territories referred to in Article 17, second paragraph, of the Directive 2003 /48/EC .

  • 3 The income referred to in paragraph 1 (c) shall be deemed to be an interest payment only to the extent that it is directly or indirectly derived from interest payments as referred to in Article 3 (1) of the Treaty. Article 4a (a) (a) (a) , and this article, first paragraph, part a.

  • 4 If, for the purposes of the first paragraph, parts b and c, a paying agent has no information on the part of the income arising from interest payments referred to in those parts, the full amount shall be paid to: Income was deemed to be interest payments.

  • 5 The income referred to in paragraph 1 (b), if it comes from a collective investment institution established in the Netherlands, does not qualify as an interest payment if it appears that the investments in debt-related claims directly or through any other such institution or entity no more than 15% of the assets of the institution or entity concerned.

  • 6 The percentages referred to in subparagraph (c) and (5) of paragraph 1 shall be determined by reference to the investment policy as laid down in the fund rules or by the statutes of the collective investment body concerned, and in the case of the Lack of this on the basis of the actual composition of the institution's investment portfolio.

  • 7 If, for the purposes of paragraph 1 (c), a paying agent has no information as to the percentage of the assets invested in debt claims, that percentage shall be deemed to be more than 25%.

  • 8 If, for the purpose of the first paragraph, subparagraph (c), a paying agent cannot determine the amount of income realised by the beneficial owner, that income shall be deemed to be the proceeds of the sale, repayment of or redemption of the shares or evidence of participation.


Article 4c. Temporary RFF

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  • 1 For the purposes of this Section, non-claims domestic and international bonds and other negotiable debt instruments shall not be considered as debt claims:

    • a. first issued before 1 March 2001, or whose original issuing prospectus has been approved before that date by the competent authorities within the meaning of Council Directive 80 /390/EEC of 17 March 1980 on the coordination of the relevant provisions of the Directive on the requirements for the drawing up, monitoring and distribution of the prospectus to be published for the admission of securities to official stock exchange listing (PbEG 1980, L 100) or by the person responsible for admission to the securities market authorities in countries outside the European Union;

    • b. contain gross-up and early repayment clauses; and

    • c. where the paying agent of the issuer is:

      • 1. is located in a Member State which imposes withholding tax; and

      • 2 °. pay the interest directly to a beneficial owner who has his residence in another Member State.

  • 2 The first paragraph shall not apply where an additional issue occurs on or after 1 March 2002, or has taken place of the marketable debt instruments referred to therein.

  • 3 If on or after 1 March 2002 a follow-up mission takes place of a negotiable debt instrument as referred to in the first member issued by a government or equivalent entity acting as a public authority or of which the role is recognised by an international convention as provided for in the Annex to the Convention Directive 2003 /48/EC , the entire issue of this debt instrument, consisting of the original issue and follow-up missions, is considered as a debt claim.

  • 4 If on or after 1 March 2002 a follow-up mission takes place of a negotiable debt instrument as referred to in paragraph 1 issued by an issuer not covered by the third paragraph, this new issue shall be deemed to be the subject of a as a debt claim.


Article 4d. Paying agent definition extension

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  • 1 For the purposes of this Section, an entity established in a Member State to which interest is paid or for whom an interest payment is secured in favour of the beneficial owner at the time of carrying out whether the effect of such interest payment is also considered to be a paying agent.

  • 2 The first paragraph shall not apply if the economic operator has reason to believe that, on the basis of an officially competent document submitted by the entity referred to in the first paragraph, the following are the reasons for the undertaking:

    • (a) is a legal person, other than a legal person, as referred to in Article 4 (5) of the Directive 2003 /48/EC , or

    • b. is an entity whose profits are taxed according to the general tax rules for enterprises; or

    • c. is a UCITS.


Article 4e. UCITS after choice

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  • 1 The entity based on the Article 4d if a paying agent is considered to be a paying agent, a UCITS shall be considered to be a component of UCITS for the purposes of this Section. An entity established in the Netherlands shall make the choice, as referred to in the first sentence, known to the competent official. The competent official shall confirm by order if the conditions of the choice have been fulfilled.

  • 2 On the basis of the option provided for in paragraph 1, detailed rules may be laid down by means of a ministerial arrangement.

  • 3 The entity which has made the choice referred to in paragraph 1 shall forward to the operator a copy of the decision issued by the competent official.


Article 4f. Containment definition beneficial owner

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  • 1 A natural person shall not be regarded as beneficial owner if he proves that the interest payment has not been received or secured in his/her favour, but that he:

    • a. acts as a paying agent as intended in Article 4a (d) (d) , or

    • b. acts on behalf of a legal person; or

    • c. acts on behalf of an entity whose profits are taxed according to the general tax rules for enterprises; or

    • d. acts on behalf of a UCITS; or

    • e. acts on behalf of a paying agent as intended Article 4d to publish the name and address of the paying agent to the operator making the interest payment, or

    • f. acts on behalf of another natural person who is the beneficial owner, and he to the paying agent with due regard to Article 4g the identity of that beneficial owner shall be published.

  • 2 The first paragraph shall apply only where it is established that the operator referred to therein shall, in turn, forward the information disclosed to him to the competent authority of the Member State in which he resides or is established.

  • 3 The paying agent is required to take reasonable measures to comply with Article 4g to determine the identity of the beneficial owner if it has information suggesting that the natural person receiving an interest payment or for whom an interest payment is secured does not have the beneficial owner is, and that person does not fall under the first paragraph, parts a, b, c, d or e.


Article 4g. Identification by Dutch paying agent

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  • 1 For contractual relations entered into before 1 January 2004, the paying agent resident or paying agent in the Netherlands shall determine the identity of the beneficial owner residing in another Member State, consisting of his name and address, on the basis of the information available to it, in particular for the implementation of the legislation in force in the Netherlands, including the Law for the prevention of money laundering and financing of terrorism .

  • 2 For contractual relations which are or are entered into on or after 1 January 2004, or for operations in the absence of contractual relationship or which are carried out on or after that date, the Netherlands resident or established shall determine: paying agent, having regard to the provisions of the following paragraph, the identity of the beneficial owner residing in another Member State, consisting of his name, address, and, if it exists, his or her person's tax-domiciled State fiscal identification number.

  • 3 The identity, referred to in paragraph 2, shall be determined on the basis of the passport or official identity card of the beneficial owner. If the address is not indicated in the passport or in the official identity card, the address shall be determined on the basis of any other evidence of evidence submitted by the beneficial owner. If the tax identification number is not mentioned in the passport, in the official identity card or in any other evidence of evidence presented by the beneficial owner, his name and address shall be supplemented by the entry in the passport. of its place of birth and date of birth as stated in the passport or official identity card.


Article 4h. Determination of residence by Netherlands paying agent

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  • 1 For contractual relations entered into before 1 January 2004, the paying agent residing or paying agent in the Netherlands shall determine the place of residence of the beneficial owner residing in another Member State, based on the information which it has at its disposal, in particular for the implementation of the legal requirements in force in the Netherlands, including the Law for the prevention of money laundering and financing of terrorism .

  • 2 For contractual relations which are or are entered into on or after 1 January 2004, or for operations in the absence of any contractual relationship or which are carried out on or after that date, the Netherlands resident or established shall be established in accordance with paying agent the place of residence of the beneficial owner resident in another Member State on the basis of the address specified in the passport or official identity card or, if necessary, on the basis of any other person, by the person concerned, who is not entitled to the right to use the goods. beneficial owner of the relevant evidence, according to the procedure referred to in the following paragraph.

  • 3 Of the natural person transferring a passport or official identity card issued by a Member State and who declares to be resident of a non-Member State, the place of residence is determined on the basis of a tax residence statement issued by a Member State. has been issued by the competent authority of the non-Member State of which the natural person declares to be resident. If a declaration is not submitted, the natural person shall be deemed to be domicile in the Member State which has issued the passport or other official identity card.

  • 4 Subject to the provisions of the preceding paragraphs, the place of residence shall be the place where the beneficial owner has his permanent address.

  • For the purposes of paragraph 3, the competent authority shall mean the competent authority for the application of bilateral or multilateral tax treaties or, failing that, an authority empowered to issue a fiscal framework for the purposes of the application of the provisions of bilateral or multilateral tax conventions. To issue a residence declaration.


Section 2. Renseignering

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Article 4i. Scope

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This Section shall apply to savings income in the form of interest payments made by:

  • a. A paying agent resident or paying agent in the Netherlands to a beneficial owner residing in another Member State;

  • b. An operator resident or established in the Netherlands to a paying agent referred to in Article 4d who live or is resident in another Member State;

  • (c) an economic operator to an entity established in the Netherlands which is based on Article 4d as a paying agent.


Article 4j Paying agent renseignation

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  • 1 The paying agent referred to in Article 4i (a) , the competent official shall provide the following information within two months of the end of the calendar year in which the interest payment has been made:

    • a. the identity and residence of the beneficial owner as per the identity of the beneficial owner; Articles 4f and 4g established;

    • (b) the name and address of the paying agent;

    • c. the account number of the beneficial owner or, in the absence thereof, a clear definition of the interest-bearing debt claim;

    • d. details of the interest payment in accordance with the provisions of the second paragraph.

  • 2 The data that the paying agent is required to provide in each case shall be provided, specified according to the following categories of interest payments:

    • a. in the case of an interest payment within the meaning of Article 4a (a) (a) (a) : the amount of interest paid or credited;

    • b. in the case of an interest payment within the meaning of Article 4b, first paragraph, parts a or c : the amount of interest or income referred to in those parts or the total amount of the proceeds from the sale, refund or redemption;

    • c. in the case of an interest payment within the meaning of Article 4b (b), first paragraph, part b : the amount of the income referred to in that part or the total amount of the benefit.

  • 3 For the purposes of the second paragraph, all interest payments shall be deemed to be an interest payment per category within one calendar year of the beneficial owner.

  • 4 If the paying agent is an entity as referred to in Article 4d , it shall also provide information relating to:

    • a. Interest paid or secured to that entity in one calendar year, as referred to in Article 4 (1) (a) of the Article 4d , and

    • b. the portions of the interest paid or secured interest payments attributable to each participant in this entity, insofar as the participant is subject to due regard to Article 4i (a) , where the beneficial owner is deemed beneficial.

  • 5 In the case of ministerial arrangements, detailed rules may be laid down as to how the information referred to in the first or fourth paragraph is to be provided.


Article 4k. Renseigniting by economic operator

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The economic operator referred to in point Article 4i (b) , the competent official shall provide the following information within two months of the end of the calendar year in which the interest payment has been made:

  • a. The name and address of the paying agent referred to in Article 4i (b) , and

  • b. the total amount of interest paid or paid to the paying agent by the paying agent.


Paragraph 3. Formal provisions

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Article 4l. Residence declaration for the prevention of withholding tax

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The competent official shall, at the request of the beneficial owner, make available to the person concerned, within two months, a declaration containing the following information:

  • a. Name, address and civil service number of the beneficial owner;

  • (b) name and address of the paying agent;

  • c. Account number of the beneficial owner or, in the absence thereof, a clear definition of the debt instrument.


Article 4m. Obligations for the service of renseigniting

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Article 4n. Objection and occupation

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The objection, appeal and appeal in cassation concerning the decisions taken on the basis of this section Chapter V of the General Law on State Taxation applicable mutatis mutandis.


Article 4o. Administrative penalty

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  • 1 If the person Section 2 is obliged to provide data, which is not supplied in good time, incorrect or incomplete, shall constitute a failure in respect of which the competent officer may impose a fine of not more than € 5,278.

  • 2 The procedure for the imposition of a fine is due to the effect of five years after the end of the calendar year referred to in the Articles 4j and 4k .


Article 4p. Criminal provision

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CHAPTER IX of the General Law on State Taxation shall apply mutatis mutandis to the person who does not fulfil an obligation under this section, with the exception of: Article 4o, fourth paragraph .

Chapter II. Forms of assistance to be provided by the Netherlands

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Section 1. Provision of information upon request

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Article 5

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At the request of the competent authority of a requesting State, our Minister shall inform him of any information he has in his possession or on the basis of an administrative enquiry which is expected to be of interest to the administration and enforcement of the national law of the Requesting State in relation to the imposition of taxes falling within the scope of mutual assistance, referred to in Article 1 -to that competent authority.


Article 5a

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  • 1 In the case of a request for information from the competent authority of a Member State, our Minister shall inform the Commission of the Article 5 as soon as possible, but not later than six months from the date of receipt of the request. By way of derogation from the first sentence, our Minister shall provide information already in his possession within two months from the date of receipt of the request.

  • 2 In special cases, our Minister and the competent authority of a requesting Member State may agree on time limits other than those set out in paragraph 1.

  • 3 Our Minister shall confirm to the competent authority of an applicant Member State, if possible electronically, immediately, and in any event not later than seven working days after receipt, receipt of a request.

  • 4 Our Minister, if appropriate, shall inform the competent authority of the requesting Member State of any shortcomings in the request and any additional background information required by the requesting Member State within one month of receiving a request. In this case, the time limits laid down in paragraph 1 shall begin on the date on which our Minister receives the necessary additional information.

  • 5 If our Minister cannot meet the request under the first, second and fourth paragraphs, he shall immediately communicate the reasons for this, and in any event not later than three months after receipt of the request. with the competent authority of the requesting Member State, indicating the date on which it intends to comply with the request.

  • 6 If Our Minister does not have the requested information and cannot comply with the request or the request to the Article 14 He shall immediately inform the competent authority of the requesting Member State of the reasons for this derogation, and in any case not later than one month after the receipt of the request.


Section 2. Automatic provision of information

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Article 6

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Our Minister may, in consultation with a competent authority, designate cases or groups of cases in which he will provide information without prior request, and determine the conditions under which the provision is to be made.


Article 6a

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  • 1 The competent official shall provide the Article 4j, first paragraph -information without prior request to the competent authority of the Member State in which the beneficial owner resides.

  • 2 The competent officer shall provide the Article 4k the information referred to without prior request to the competent authority of the Member State where the paying agent resides or is located.


Article 6b

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  • 1 Our Minister shall, under Directive 2011 /16/EU, automatically provide the competent authority of each Member State with the information available to him in respect of residents of that other Member State in respect of the following specific revenue-and asset classes:

    • a. Labour income;

    • b. Executive fees;

    • (c) life insurance products not covered by other legal instruments of the Council of the European Union on the exchange of information or under similar rules;

    • d. pensions;

    • e. Property and income of immovable property.

  • 2 Under available information as referred to in paragraph 1, information shall be understood as being in the tax files of the Netherlands, which shall be retrievable in accordance with the procedures for the collection and processing of information in the Netherlands. Netherlands.

  • 3 Information on income and capital categories referred to in paragraph 1 shall not be automatically supplied to the extent that a Member State has indicated that it does not wish to receive information on one or more of those categories. Our Minister shall not provide any information to a Member State which does not inform the European Commission of any category in respect of which it has information.

  • 4 Our Minister shall provide the information referred to in paragraph 1, at least once a year, within six months of the end of the tax year in the course of which the information has been made available.


Article 6c

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  • 1 Our Minister provides on the basis of Directive 2011/16 /EU and subject to the identification and reporting requirements of the Article 10a -the competent authority of each Member State automatically provides information and information, as provided for in the Articles 10b to 10f , which relate to residents of that other Member State.

  • 2. Our Minister shall provide the information and information referred to in paragraph 1 each year within nine months of the end of the calendar year to which the data and information relate.


Section 3. Spontaneous information provision

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Article 7

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  • 1 Our Minister spontaneously provides information to the competent authority of another Member State in cases where:

    • (a) it is suspected that, in the Member State of the competent authority, a reduction, waiver, refund or exemption from tax would be granted or tax relief would not unduly be omitted in the case of the information would not have been provided;

    • (b) in the Netherlands a reduction, waiver, refund or exemption from tax may affect the taxation in the Member State of that competent authority;

    • (c) legal acts or other acts have been carried out in the Netherlands for the purpose of making the charge of taxation in the Member State of the competent authority impossible, in whole or in part, impossible;

    • d. By the way, to the judgment of Our Minister.

  • 2 Our Minister may provide information to a competent authority of another State, on its own initiative, which may be of interest to it for the purpose of determining a tax liability in cases where:

    • a. It is suspected that, in the State of the competent authority, a reduction, waiver, refund or exemption of tax would be granted or tax relief would not unduly be omitted in the case of the information would not have been provided;

    • (b) in the Netherlands, a reduction, waiver, refund or exemption from tax which may affect the taxation of that competent authority;

    • c. in the Netherlands, legal acts or other acts have been carried out with the aim of making the tax levied in the State of the competent authority impossible, in whole or in part, impossible;

    • d. By the way, to the judgment of Our Minister.


Article 7a

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Our Minister provides the Article 7, first paragraph ; information referred to as soon as possible, but not later than one month after the information is available to the authority of the other Member State concerned.


Section 4. Research in the context of assistance to be granted

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Article 8

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  • 1 Our Minister shall, if necessary, leave an investigation by an official of the State Taxation Office for the purposes of providing information, as provided for in the Articles 5 , 6 or 7 .

  • 2 An examination as referred to in paragraph 1 may also be carried out at the request of a competent authority of a requesting State. Where appropriate, our Minister shall inform the competent authority of the requesting State on the grounds on which he considers that an investigation is not necessary.

  • 4 In the case of, or under general management, administrative agents shall be appointed who shall, on the basis of their own initiative or under general management, provide information and information to our Minister for the use of implementing directives of the Council of the European Union or other arrangements of international and interregional law to provide mutual assistance in the charge of taxation. Rules relating to the time limit and the manner in which the information and information referred to in the first sentence and information referred to in the first sentence must be communicated to our Minister shall be laid down or under general rules of management.

  • 5 In the case of, or under general management, taxable persons shall be designated who shall, on their own initiative or under general management, designate data and information relating to them. provide our Minister with a view to the implementation of directives of the Council of the European Union or of any other arrangements of international and interregional law to provide mutual assistance in the charge of taxes. Rules relating to the time limit and the manner in which the information and information referred to in the first sentence and information referred to in the first sentence must be communicated to our Minister shall be laid down or under general rules of management.

  • 6 No appeal may be lodged against the announcement of an investigation as referred to in paragraph 1 and against the investigation itself.


Article 8a

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  • 1 Our Minister may agree with the competent authority of one or more other States to carry out checks simultaneously, each on its own territory, with one or more persons in respect of whom they have a common or complementary interest to exchange the information thus obtained.

  • 2 Our Minister determines which persons he wishes to propose for a simultaneous control. It shall inform the competent authority of the other States concerned, stating the reasons for which he proposes to carry out simultaneous control. It shall determine the time limit within which the checks should be carried out.

  • 3 Our Minister decides whether he wishes to take part in a simultaneous control proposed by another competent authority. It shall send that competent authority a confirmation of participation or a reasoned refusal.

  • 4 Our Minister designates a representative for the Netherlands to be responsible for the control and coordination of control.


Article 9

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  • 1 Our Minister may agree with the competent authority of a requesting State that, for the purpose of exchange of information in the Article 1 by the competent authority of such requesting State authorised officials, under the conditions laid down by our Minister:

    • a. may be present in the offices of the officials of the State Revenue Service or by other officials responsible for the levying of taxes;

    • b. may be present in investigations carried out in the Netherlands.

    Where the requested information is given in documents to which the officials referred to in subparagraph (a) have access, the officials of the competent authority of the requesting State shall receive a copy of those documents.

  • 2 In the agreement referred to in paragraph 1, our Minister may permit officials of the competent authority of the Requesting State in the Netherlands to be able to interrogate and conduct inquiries in a person ' s view.

  • 3 Officials from the requesting State who are present in the Netherlands must be able at any time to produce a written order proving their identity and their official status.


Article 10

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The person in whom an investigation as referred to in Article 8 shall be set up, the official of the State tax authority and the official responsible for the application of the official Article 9 is present in the present investigation for the purpose of this investigation.


Section 4a. Obligations for the automatic provision of information according to the Common Reporting Standard

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Article 10a

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In the case of, or under general management, reporting and reporting requirements for reporting financial institutions shall be given for the purposes of providing data and intelligence as intended for the purposes of the institutions. Articles 10b to 10f and identification of the accounts to be reported and reported to be reported.


Article 10b

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  • 1 A Reporting Financial Institution shall, annually, provide the following information and information to our Minister in respect of each Reportable Account to be reported:

    • a. Name, address, tax domicc and tax identification number of the persons to be reported account holder of the account;

    • b. if a person to be reported as referred to in subparagraph (a) is a natural person: the date of birth and place of birth of that person;

    • If the account holder is an entity identified by the identification and reporting requirements referred to in Article 10a, that one or more ultimately has interested parties that are a reportable person, The following are the following:

      • 1 °. the name, address, tax domicc and fiscal identification number of that entity;

      • 2 °. the name, address, tax state of residence, tax identification number, date of birth and place of birth of that person to be reported;

    • d. The account number or, in the absence of an account number, the functional equivalent thereof;

    • e. the name and the identification number of the Reporting Financial Institution;

    • f. the balance or the value of the account, in the case of a capital insurance or annuity insurance including the cash value or value upon sale, at the end of the calendar year or any other relevant period to be reported, or, if the account was lifted during that year or that period, the fact that the account was lifted.

  • 2 A Reporting Financial Institution shall indicate in respect of each amount the currency in which the amount is expressed as regards the data and information referred to in paragraph 1 (f).

  • 3 In the case of, or under general management, rules shall be laid down as to the time limit and the manner in which the information and information referred to in paragraph 1 shall be communicated to our Minister.


Article 10c

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  • 1 A reporting financial institution shall be provided annually in respect of each report to be reported to our Minister, in addition to the information and intelligence referred to in the Article 10b, first paragraph , the following information and information:

    • a. In the case of a storage allowance:

      • 1 °. the total gross amount of interest, total gross amount of dividends and total gross amount of other income generated in respect of the assets in the account during the current account, paid or credited to that account. calendar year or any other relevant period to be reported;

      • 2 °. total gross proceeds from the sale, redemption or sale of financial assets, paid up or credited to that account during the calendar year or other relevant period reported on the subject matter of which the reporting financial institution for the account holder acting as custodian, broker, representative or otherwise authorised as a proxy;

    • b. In the case of a deposit account, the total gross amount of interest paid up or credited to that account during the calendar year or other relevant period reported;

    • c. In the case of a different account than in items a and b, the total gross amount paid or credited to that account during the calendar year or other relevant reporting period in respect of which the said account is the reporting financial institution has a commitment or debtor, including the total amount of the payments to the account holder of that account during the calendar year or other relevant period to which the reporting financial institution is subject. reported.

  • 2 Article 10b, second and third paragraphs, shall apply mutatis mutandis.


Article 10d

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  • 1 By way of derogation from Article 10b, first paragraph, parts a, b and c , a Reporting Financial Institution in respect of an existing account is not required to provide the tax identification number or date of birth of the Reportable Person or Account Holder if that tax identification number, if the date of birth is not available in the file of the Reporting Financial Institution and does not require the Reporting Financial Institution under any other legislation or legal instrument of the European Union data collection.

  • 2 A Reporting Financial Institution carries out reasonable efforts to meet the fiscal identification number referred to in the second calendar year following the year in which an existing account is classified as the reporting account. to obtain the first member, and the date of birth, referred to in paragraph 1.


Article 10th

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By way of derogation from Article 10b, first paragraph, parts a and c , a Reporting Financial Institution is not required to provide the fiscal identification number of a Reportable Person or an Account Holder if the tax resident of that Reportable Person, or other person, is the subject of that account holder, did not provide him with a tax identification number.


Article 10f

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By way of derogation from Article 10b (b), first paragraph, part b , a Reporting Financial Institution is not required to provide the place of birth of a Reportable Person, unless:

  • a. The Reporting Financial Institution under other legislation or by virtue of a European Union legal instrument that is in force or in force on 5 January 2015 is or was the birth place of the Reporting Financial Institution or was, or was, to be acquired and reported; and

  • b. The place of birth is available in the electronically searchable data managed by the Reporting Financial Institution.


Section 4b. Criminal provision and service

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Article 11

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  • 1 If the taxpayer ' s intent or gross misconduct, the administrative agent or the reporting financial institution is due to the obligations, meant in Article 8 and Section 4A and the provisions of that article and of the provisions of that article, not in good time, in full or in full or in full, constitutes an offence in respect of which, by the Secretary of State, the Minister is of a maximum administrative fine of not more than the amount of the fourth category, referred to in Article 23 (4) of the Code of Criminal Law -Can impose.

  • 3 By way of derogation from Article 5:45 of the General Administrative Law shall expire five years after the end of the calendar year in which the obligation is due to impose the administrative penalty, referred to in the first paragraph.


Article 12

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  • 1 At the request of the competent authority of a State, our Minister shall sign up to service.

  • (2) In this law and the provisions based thereon, service shall mean the award to the addressee in the Netherlands of a document issued by an administrative authority of a Member State, comprising an instrument or a certificate issued by an administrative authority of a Member State. Decision on the levying of a tax falling within the scope of the mutual assistance provided for in Article 1 , as well as any interest, regulation or administrative penalties or penalties.

  • 3 Our Minister shall immediately inform the competent authority of a Member State of the action taken in response to the request and, in particular, of the date on which the instrument or decision notified the addressee.


Section 5. Cooperation in the framework of assistance to be granted

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Article 13

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The colleges of deputed states, the colleges of mayor and aldermen and the daily boards of water supply their cooperation to the implementation of a request for assistance in the taxation of taxes.


Section 6. General provisions

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Article 14

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  • 1 Our Minister shall not provide any information where the provision of such information does not extend to the implementation of directives of the Council of the European Union or of other arrangements of international and interregional law to provide mutual assistance for the granting of mutual assistance (i) assistance for the levying of taxes and, on the other hand, fines and administrative penalties and penalties.

  • 2 Our Minister does not need to provide information if:

    • (a) the public order of the Dutch State opposes it;

    • b. that information in the Netherlands under legal provisions or under the administrative practice could not be obtained for the purposes of charging a Article 1 the tax referred to, as well as the interest or administrative penalties imposed on them, or those penalties;

    • (c) it is likely that the competent authority in its own State has not first used the usual means of obtaining the information requested by it, which it could have taken advantage of in the given situation without its intended purpose. hazard in danger;

    • (d) the competent authority for whom the information would be intended is not competent or is in a position to supply such information to our Minister;

    • e. it would be revealed to be a commercial, industrial or professional secret;

    • f. the provision would be contrary to generally accepted principles of taxation or other limitations arising from the relevant provisions of international and interregional law.

  • In no case may the second paragraph be interpreted in such a way that the provision of information may be refused solely because:

    • a. The information is held by a bank, another financial institution, an authorised person or a person acting as a representative or trustee; or

    • b. the information relates to ownership interests in a person.

  • 4 Our Secretary of State shall inform the competent authority of the requesting State of the grounds on which he rejects the request for information.

  • 5 This article does not apply to the information, intended to be used in the Articles 6a , 6b and 6c .


Article 15

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If Our Minister in accordance with the Articles 5 or 7 information, it may request the competent authority of the receiving State for the information received.


Article 16

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Our Minister does not provide any information to a competent authority if the legislation of the State of that authority imposes no obligation of secrecy to officials of the tax administration of that State with regard to what their is informed of, or appears to be, in the implementation of the tax laws of that State.


Article 17

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  • 1 Information to be provided by our Minister to the competent authority of another Member State for the purposes of Directive 2011 /16/EU may also be used by that other Member State:

    • (a) for the establishment and recovery of other taxes and rights covered by Article 2 of Council Directive 2010 /24/EU of 16 March 2010 on mutual assistance for the recovery of claims resulting from the implementation of the certain taxes, duties and other measures (PbEU 2010, L 84);

    • (b) for the establishment and recovery of compulsory social security contributions;

    • c. In possible punitive judicial and administrative procedures for infringement of tax legislation, without prejudice to the general rules and provisions on the rights of suspects and witnesses in such proceedings.

  • 2 Our Minister may authorise the competent authority of another Member State to use the information provided for purposes other than those referred to in the first paragraph. In any event, such authorisation shall be granted if the information in the Netherlands can be used for similar purposes.

  • 3 Our Minister may oppose, within 10 working days of the date of receipt of the notification of a competent authority of a Member State, the intention of that competent authority to inform the competent authority of the information received to provide a third Member State.

  • 4 Consent to the use of information communicated in accordance with paragraph 2 may be granted only by Our Minister.

  • 5 Our Minister may authorise the competent authority of a State to use the information for a purpose other than for the levying of taxes covered by the scope of mutual assistance, as referred to in Article 2 (2). Article 1 .

  • 6 Our Minister may, at the request of a competent authority of a State, grant the information received from him to a competent authority of another State.


Article 18

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If our Minister enters into a mutual cooperation with the competent authority of a State that goes beyond the cooperation possible under Directive 2011 /16/EU, he shall also cooperate with a Member State of this further cooperation. which requests such cooperation.


Article 19

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  • 1 The communication of the information requested, intended to Article 5 , the acknowledgement of receipt specified in Article 5a, third paragraph -the request for additional background information referred to in Article 5a (4), the communication which cannot or will not be met, referred to in Article 5a (5) and (6), and the answer to a request for an administrative procedure. Research as intended Article 8, second paragraph , where possible, by electronic means and by means of a standard form, which shall comply with the conditions laid down in or pursuant to Directive 2011 /16/EU.

  • 3 The automatic exchange of information specified in the Articles 6b and 6c , by means of a standard form, which shall comply with the conditions laid down in or pursuant to Directive 2011 /16/EU, and shall be done electronically as far as possible.

  • 4 The standard form referred to in the first to third paragraphs may be accompanied by reports, statements and other documents, or certified true copies or extracts thereof.


Article 20

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  • 1 Our Minister shall waive all claims for reimbursement of costs arising out of the implementation of Directive 2011 /16/EU, except where applicable the costs of fees paid to experts.

  • 2 Our Minister and the requesting authority of a state may make arrangements regarding the reimbursement of costs associated with the granting of mutual assistance in the charge of taxes falling within the scope of mutual assistance assistance referred to in Article 1 .


Article 21

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  • 1 A request for mutual assistance, including a request for service as referred to in Article 12, first paragraph , and the documents annexed may be made in any language agreed by our Minister and the competent authority of the Requesting State.

  • 2 Our Minister may, in special cases, make a reasoned request to the competent authority of the requesting State to allow his request for assistance to be accompanied by a translation into Dutch.


Article 22

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Detailed rules for the implementation of this Chapter may be laid down by Ministerial Regulations.

Chapter III. Forms of assistance to be received by the Netherlands

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Section 1. Requests for assistance

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Article 23

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  • 1 Our Minister may make a request for information to the competent authority of another state when the requested information is expected to be relevant to the charge of taxes falling within the scope of the mutual assistance referred to in Article 1 .

  • 2 The request referred to in paragraph 1 may include a reasoned request for a particular administrative enquiry.

  • 3 Our Minister may ask the competent authority of the requested State to receive original documents.

  • 4 Our Minister may, with the competent authority of the requested State, agree on time limits within which the requested information is to be supplied.


Article 24

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  • 1 In cases where that is expected to be relevant for the levy of taxes falling under the scope of mutual assistance, intended Article 1 , apart from self-movement, our Minister may, at the request of a college of deputed states, apply to the competent authority of another state by a college of mayor and aldermen, or to a daily board of directors. a request for assistance in the charge of taxes or with a request for an administrative inquiry.

  • 2 A college of deputed states, a college of mayor and aldermen, and a daily administration of a water supply all the information that may be useful for making a request for assistance.

  • 3 When a request for assistance in the charge of taxes has been made at the request of a college of deputed states, a college of mayor and aldermen or a daily board of a waterscape, this college or this board shall be without delay, have been informed of the questions and communications of the requested authority of the State to which the request was addressed in respect of the implementation of the request for assistance.


Section 2. Automatic and spontaneously obtained information

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Article 25

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In the event of a directive or other rules of international or interregional law providing for the automatic provision of information, our Minister may inform the competent authority of a State that he does not have any automatic information wishes to receive below a minimum amount in respect of certain income and capital categories or on income and assets.


Article 26

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The receipt of spontaneously obtained information shall be confirmed by our Minister immediately, but in any event within seven working days of receipt to the competent authority of the supplying Member State.


Section 3. Research in the context of requests for assistance

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Article 27

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  • 1 Our Minister and the competent authority of a requested State may agree that, for the exchange of information under the Article 1 by the competent authority of the State in question, by means of mutual assistance, officials of the State Revenue Service or other officials responsible for the levying of taxes, as follows:

    • a. may be present in the offices where the officials of the requested State carry out their duties;

    • (b) may be present at an administrative enquiry carried out on the territory of the requested State.

  • 2 In so far as it is legally permissible in the requested State, under the agreement referred to in paragraph 1, officials present in an administrative investigation may be provided by the State Revenue Service or other officials who are charged with the charge of taxes, persons questioning and modest investigations.

  • 3 Officials of the State tax authority or other officials in charge of the tax charge, present in the requested State in accordance with paragraph 1, must be able to submit a written contract at all times. submit their identity and their official status.


Section 4. General provisions

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Article 28

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On information obtained by our Minister under mutual assistance from a competent authority of another State, as well as intelligence prepared on the basis of the Articles 8 , 10b and 10c have been obtained, the obligation to secrecy is to be found in Article 67 of the General Law on State Taxation , mutatis mutandis.


Article 29

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  • 1 If the competent authority of the State providing the information so requests, the Minister shall take into account: Article 67 of the General Law on State Taxation , as soon as possible, but not later than three months after the result of the use of the information requested or spontaneously obtained, a return to the competent authority of the State which provided the information.

  • 2 Once a year, in accordance with bilateral agreed practical arrangements, our Minister shall report back on the automatic exchange of information to the Member States concerned.


Article 30

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  • 1 Unless a competent authority of another State provides otherwise, the information it has given to our Minister may be used exclusively for the levying of taxes covered by the scope of mutual assistance, Intended in Article 1 .

  • 2 Our Minister may ask a competent authority of a state to use the intelligence for a purpose other than for the charge of taxes falling under the scope of mutual assistance, intended in Article 1 .

  • 3 Information supplied to Our Minister for the implementation of Directive 2011 /16/EU may not, except in the case of the Article 1 of the said purposes shall also be used:

    • (a) for the establishment and recovery of other taxes and rights covered by Article 2 of Council Directive 2010 /24/EU of 16 March 2010 on mutual assistance for the recovery of claims resulting from the implementation of the certain taxes, duties and other measures (PbEU 2010, L 84);

    • (b) for the establishment and recovery of compulsory social security contributions;

    • c. in possible punitive judicial and administrative procedures for violation of tax law, without prejudice to general rules and provisions regarding the rights of defendants and witnesses in such cases procedures.

  • 4 If our Minister considers that the information obtained from the competent authority of another Member State for the purposes of implementing Directive 2011 /16/EU may be of benefit to the competent authority of a third Member State for the information provided in the first or third paragraph, he may transmit the information to that third Member State, subject to the fifth paragraph, provided that it is in accordance with the rules and procedures laid down in the relevant Directive. 2011 /16/EU.

  • 5 Our Secretary of State shall inform the competent authority of the Member State which provided the information of its intention to provide it to the competent authority of a third Member State. Our Minister shall not provide the information to the competent authority of a third Member State if the competent authority of the Member State which supplied the information opposes it within 10 working days of the date of the receipt of the information. notification of Our Minister.

  • 6 Information, reports, statements and other documents and certified true copies or extracts thereof, obtained in implementation of Directive 2011 /16/EU, may be obtained in the Netherlands on the same basis as proof landed as similar information, reports, statements and other documents, as well as certified true copies or extracts thereof, which have been obtained in the Netherlands itself.


Article 31

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  • 1 If Our Minister of a State receives information expected to be of interest to the administration and enforcement of Dutch legislation regarding the levying of taxes covered by the scope of mutual agreement assistance referred to in Article 1 , he may provide this information to the competent authorities of the Member States for whom such information may be useful, and to any applicant authority of a Member State, provided that, by virtue of an agreement with the State in which the information is concerned, the information is It's allowed to come from.

  • 2 Our Minister may, with due regard to Article 67 of the General Law on State Taxation , for the purposes of implementing Directive 2011 /16/EU, information shall be transmitted to a State, provided that:

    • (a) the competent authority of the Member State from which the information was obtained has agreed to it; and

    • (b) that State has undertaken to provide the cooperation necessary to gather evidence of the wrongful or unlawful nature of operations which appear to be in breach of, or appear to be, an abuse of the tax legislation.


Article 32

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  • 1 A request for information as referred to in Article 23, first paragraph , and a request for an administrative inquiry referred to in Article 23, second paragraph, shall be made as far as possible using a standard form complying with the conditions laid down in or pursuant to Directive 2011 /16/EU and by electronic means.

  • 2 The acknowledgement of receipt of information obtained spontaneously, as referred to in Article 26 , and the notification referred to in Article 28 , using a standard form that complies with the conditions laid down in or pursuant to Directive 2011 /16/EU. The form shall, as far as possible, be sent by electronic means.


Article 33

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  • 1 A request for information as referred to in Article 23 and the documents annexed may be made in any language agreed by our Minister and the competent authority of the requested State.

  • 2. Our Minister, in special cases, on a reasoned request from the competent authority of the requested State, shall be accompanied by a translation into the official language, or one of the official languages, of the application referred to in paragraph 1. of the requested State.


Article 34

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Detailed rules for the implementation of this Chapter may be laid down by Ministerial Regulations.

Chapter IV. Final provision

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Article 35

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References to Council Directive 77 /799/EEC of 19 December 1977 on mutual assistance by the competent authorities of the Member States in the field of direct taxation (OJ 1977 L 336), as referred to in Directive 77 /66/EEC, are to be construed as referring to the Directive on the mutual assistance of the Member States concerned with the 2011 /16/EU.


Article 36

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  • 1 This Act shall enter into force from the second day following the date of issuance of the State Sheet where it is placed.

  • 2 This law may be cited as: Law on international assistance in the charge of taxation.

Burdens and orders that are in the State Sheet will be placed, and that all ministries, authorities, colleges and officials who so concern will keep their hands on the precise execution.

Issued at The Hague, 24 April 1986

Beatrix

The Secretary of State for Finance,

H. E. King

Published on the 20th of May 1986

The Minister of Justice,

F. Korthals Altes