Chapter VA

If, with regard to income tax or corporate income tax, a provisional assessment with an amount of tax to be paid by the taxpayer is determined after…

If, with regard to income tax or corporate income tax, a provisional assessment resulting in a negative amount of tax to be paid is established after…

Upon the revision of a provisional assessment of income tax or corporate income tax from a positive amount to a provisional assessment with a higher…

If, with regard to income tax or corporate income tax, an assessment or an additional tax assessment with an amount of tax to be paid by the taxpayer…

If, with regard to income tax or corporate income tax, an assessment resulting in a negative amount of tax payable is established after the expiry of…

If, with regard to income tax or corporate income tax, after the expiry of a period of 6 months calculated from the end of the period over which the…

If, in relation to inheritance tax, a tax assessment is established with an amount of tax to be paid by the taxpayer, interest – tax interest – shall…

With regard to supplementary tax assessments concerning payroll tax, dividend tax, withholding tax, turnover tax, real estate transfer tax, tax on…

With regard to the taxes referred to in Article 30h, interest – tax interest – shall be reimbursed in the event that a refund decision is not…

The percentage of the tax interest shall be a percentage to be determined by Order in Council, which may be determined differently for various taxes…

With regard to income tax, interest – revision interest – shall be due if:

Insofar as the amount of tax payable has already been levied, or has been paid or remitted by way of a tax return during the period for which the tax…

The inspector shall determine the amount of tax interest by way of a decision subject to objection. With regard to this decision, the provisions in…

Our Minister may, within the framework of a mutual agreement procedure pursuant to the Convention on the elimination of double taxation in connection…