Dutch Legislation

Directive 2006/112/EC — common system of VAT

in force

The EU VAT framework behind the Dutch OB Act

Tax law · Richtlijn 2006/112/EG (btw) · · Chapters: 15 · articles: 414

Source
Chapter 1 SUBJECT MATTER AND SCOPE

Articles: 4
Chapter 2 TERRITORIAL SCOPE

Articles: 4
Chapter 3 TAXABLE PERSONS

Articles: 5
Chapter 4 TAXABLE TRANSACTIONS

Articles: 17
Chapter 5 PLACE OF TAXABLE TRANSACTIONS

Articles: 31
Chapter 6 CHARGEABLE EVENT AND CHARGEABILITY OF VAT

Articles: 10
Chapter 7 TAXABLE AMOUNT

Articles: 21
Chapter 8 RATES

Articles: 38
Chapter 9 EXEMPTIONS

Articles: 36
Chapter 10 DEDUCTIONS

Articles: 26
Chapter 11 OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

Articles: 88
Chapter 12 SPECIAL SCHEMES

Articles: 89
Chapter 13 DEROGATIONS

Articles: 27
Chapter 14 MISCELLANEOUS

Articles: 5
Chapter 15 FINAL PROVISIONS

Articles: 13