Dutch Legislation

General State Taxes Act (AWR)

in force

Returns, assessments, objections, penalties

Tax law · Algemene wet inzake rijksbelastingen · BWBR0002320 · Chapters: 14 · articles: 238

Source
Chapter I General provisions

Articles: 12
Chapter II Declaration

Articles: 7
Chapter III Levying of tax by way of assessment

Articles: 9
Chapter IV Levying of tax by way of payment or remittance upon filing a tax return

Articles: 2
Chapter IVA Basic registration of income

Articles: 23
Chapter IVbis Recovery of state aid

Articles: 2
Chapter IX Criminal law provisions

Articles: 28
Chapter V Objection and appeal

Articles: 59
Chapter VA Tax interest and revision interest

Articles: 14
Chapter VI Promotion of proper assessment

Articles: 6
Chapter VII Provisions for the prevention of double taxation

Articles: 5
Chapter VIII Special provisions

Articles: 37
Chapter VIIIA Administrative fines

Articles: 26
Chapter X Transitional and final provisions

Articles: 8