Chapter IX

The person who, pursuant to tax law, is obliged to:

Any person who intentionally fails to file a tax return provided for by tax law, fails to file such a return within the prescribed period, or commits…

Any person who intentionally fails to pay, or fails to pay in part, or fails to pay within the time limit prescribed by tax law, the tax that must be…

Violation of provisions established by Us by Order in Council pursuant to tax law shall, insofar as such violation is designated as a criminal…

Violation of general regulations established by Our Minister pursuant to tax law shall, insofar as such violation is designated as a criminal…

Offences punishable under tax law for which a term of imprisonment is prescribed are indictable offences (misdrijven). The other offences punishable…

The Netherlands criminal law is also applicable to anyone who, while not in the Netherlands, commits any offence defined in tax legislation.

With regard to offences punishable under tax law, Article 36e of the Criminal Code shall not apply.

With regard to criminal offences under tax law for which the official report has not been submitted to the public prosecutor in accordance with…

The courts shall adjudicate in the first instance on offences punishable under tax law.

With regard to offences punishable under tax law, bodies shall, for the application of Article 2 of the Code of Criminal Procedure, be deemed to be…

The investigation of criminal offences under tax law is entrusted to the officials of the national tax and customs administration, in addition to the…

The officials charged with the investigation of criminal offences under tax law are at all times authorised to seize objects that are liable to…

In cases in which the tax administration (het bestuur van ’s Rijks belastingen) has not forwarded the official report to the public prosecutor…

In the investigation of an offence punishable under tax law, the officials referred to in Article 80, paragraph 1, shall have access to any place…

For the purpose of the prosecution and trial of offences punishable under tax law, Our Minister may, in agreement with Our Minister of Justice and…

The court clerks shall, upon request and free of charge, provide the board of the State Tax Administration with a copy or extract of judgments or…

With regard to judicial notifications concerning offences punishable under tax law, the officials of the National Tax and Customs Administration have…

With regard to the enforcement of judicial decisions concerning offences punishable under tax law, the officials of the Tax and Customs…

The officials of the National Tax and Customs Administration are also charged with the investigation of: