Chapter VI

in force

Bevordering van de richtige heffing

General State Taxes Act (AWR) (Algemene wet inzake rijksbelastingen) · Articles: 6

31 Article 31

For the purpose of levying direct taxes and income tax, no account shall be taken of legal acts which, on the basis of the circumstance that they did…

32 Article 32

The decision of the inspector to establish a tax assessment by application of Article 31 shall be taken by way of an appealable decision and only…

33 Article 33

In the event of doubt as to whether a contemplated legal act would fall under Article 31, the interested party may submit this question to the…

34 Article 34

In the event of an appeal against a decision on an objection concerning an order as referred to in Article 32 or 33, the court shall uphold the…

35 Article 35

After the order referred to in Article 32 has become final and binding, it may be executed. A tax assessment established by application of Article 31…

36 Article 36

The time limits referred to in Article 11, paragraph 3, Article 16, paragraphs 3 and 4, and Article 20, paragraph 3, shall be extended by the period…