Act of 18 December 1997 amending the General Law on State Taxes and of the Infortification Act 1990 in connection with the review of the system of administrative fines and of tax criminal 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 the system of administrative penalties should be applied in the Member States. General Law on State Taxation To review, in part, with a view to the functioning of the European Convention for the Protection of Human Rights and Fundamental Freedoms, and of the International Covenant on Civil and Political Rights, to create the possibility of creating a for the imposition of a fine in the adoption of definitive attacks and in conjunction with them to revise the tax criminal law and in connection with the imposition of a penalty Act of recovery 1990 to be amended;

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

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[ Red: Modises the General Law on Public Taxes.]

ARTICLE II

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[ Red: Amendments to the Invording Act 1990.]

ARTICLE III

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This Act shall enter into force by a Royal Decree and shall apply for the first time in respect of declarations and payments relating to periods or dates of time which are to be landed on or after the date of the entry into force of this Decision. the date of entry into force. For capital tax declarations, this Act shall apply for the first time in respect of declarations relating to the period following the period referred to in the preceding sentence.

Article IV

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[ Expired per 01-01-1998]

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

Given in Gravenhage, 18 December 1997

Beatrix

The Secretary of State for Finance,

W. A. F. G. Vermeend

The Minister of Justice,

W. Sorgdrager

Published twenty-ninth December 1997

The Minister of Justice,

W. Sorgdrager