Chapter VIIIA

If the taxpayer has failed to file a tax return for a tax that is levied by way of an assessment, or has failed to do so within the time limit…

If the taxpayer or the withholding agent has failed to file the tax return for a tax that must be paid or remitted by way of a tax return, or has…

If the taxpayer or the withholding agent has not paid, has partially not paid, or has not paid within the time limit prescribed by tax law the tax…

A person who fails to comply with the obligation imposed upon him by or pursuant to:

The amounts referred to in Articles 67a, paragraph 1, 67b, paragraphs 1 and 2, 67c, paragraph 1, and 67ca, paragraph 1, shall be amended every five…

If it is due to the intent of the taxpayer that incorrect or incomplete data or information has been provided in a petition for the determination of…

If it is due to the intent of the taxpayer that, with regard to a tax which is levied by way of an assessment, the tax return has not been filed, or…

If, with respect to a tax which is levied by way of an assessment, it is due to the intent or gross negligence of the taxpayer that the assessment…

If it is due to intent or gross negligence on the part of the taxpayer or the withholding agent that tax which must be paid or remitted upon filing a…

If it is attributable to the intent or gross negligence of the reporting platform operator or the reporting crypto-asset service provider, referred…

The inspector shall impose the administrative fine by way of a decision subject to objection.

If the basis for an administrative fine is constituted by the amount of tax, the imposed fine shall be reduced proportionally in the event of a…

If the taxpayer, no later than two years after having filed an incorrect or incomplete tax return or after having been required to file a tax return…

By way of derogation from Article 5:1 of the General Administrative Law Act (Algemene wet bestuursrecht), the term 'violator' shall also include:

If an administrative fine is imposed on a person other than the taxpayer or the withholding agent, the following shall not apply:

The authority to impose an administrative fine as referred to in Article 67a, paragraph 1, and Article 67d, paragraph 1, upon a person other than the…

This Section shall apply mutatis mutandis to persons other than the taxpayer or the withholding agent upon whom an administrative fine may be imposed…

Article 5:53 of the General Administrative Law Act (Algemene wet bestuursrecht) does not apply with regard to the imposition of an administrative…

By way of derogation from Article 10:3, paragraph 4, of the General Administrative Law Act, the person who establishes the infringement may also be…

By way of derogation from Article 5:43 of the General Administrative Law Act, the inspector may impose a penalty for an administrative offence…

The inspector shall make public the appealable decision by which an administrative fine has been imposed on an offender as referred to in Article…