Dutch Legislation

Chapter VIII

in force

Criminal law provisions

Tax Collection Act 1990 (Invorderingswet 1990) · Articles: 4

Section None

Criminal law provisions

64 Article 64

The person who, pursuant to this Act, is obliged to:

65 Article 65

Any person who intentionally commits one of the acts described in Article 64, paragraph 1, point a or b, shall, if the act results in an insufficient…

65a Article 65a

The offences punishable under this Act for which a term of imprisonment is prescribed are indictable offences (misdrijven). The other offences…

66 Article 66

Chapter IX, Section 2 — with the exception of Article 72 — and Section 3 of the General State Taxes Act (Algemene wet inzake rijksbelastingen) shall…