Chapter I

The provisions of this Act shall apply in the Netherlands to the levying of national taxes, the levying of tax interest, revision interest, and…

For the purposes of this Act, the following definitions apply:

The authority of a director, inspector or receiver is not determined by a geographical division of the Kingdom.

By way of derogation from Articles 2:7, paragraph 2, and 2:8 of the General Administrative Law Act, in communications between taxpayers, withholding…

The place where a person resides and the place where a body is established shall be determined according to the circumstances.

The assessment of a tax liability is effected by the inspector drawing up a tax assessment notice for that purpose. The date of the tax assessment…

A partner is defined as:

A public benefit organisation (algemeen nut beogende instelling) is an entity – not being a company with capital divided into shares, a cooperative…

An institution promoting a social interest is an institution:

A supporting foundation (steunstichting) SBBI is a foundation that complies with the conditions to be established by ministerial regulation and which…

If a right to or an obligation for compensation exists between spouses or former spouses pursuant to Article 87 of Book 1 of the Civil Code, the…