Dutch Legislation

Chapter VII

in force

Bepalingen ter voorkoming van dubbele belasting

General State Taxes Act (AWR) (Algemene wet inzake rijksbelastingen) · Articles: 5

37 Article 37

Rules may be established by or pursuant to an Order in Council, with due observance of the principle of reciprocity, whereby, in accordance with the…

38 Article 38

By or pursuant to an Order in Council, for the purpose of preventing double taxation in cases for which no other provision has been made, rules may…

39 Article 39

In cases where international law, or in the opinion of Our Minister international custom, so requires, an exemption from tax shall be granted. Our…

39a Article 39a

Our Minister shall take a decision, by way of an appealable order as referred to in Chapter V, to reject a petition submitted pursuant to the…

40 Article 40 repealed