Chapter X

In the application of Articles 22, paragraph 3, and 36, paragraphs 1 and 2, Article 1 of the Environmental Taxes Act (Wet belastingen op…

Article 43 shall apply mutatis mutandis to the packaging tax owed by a group (concern) as referred to in Article 80, point g, of the Environmental…

Rules shall be laid down by ministerial regulation regarding the deferral of payment granted pursuant to Article 25, paragraph 6, as it read on 31…

If the collector terminates the granted deferral of payment, as referred to in Article 70b, a remission may be granted in accordance with rules to be…

If, pursuant to Article 10bis.4, paragraph 4, of the Income Tax Act 2001, a capital insurance policy for an owner-occupied home is deemed to have…

If the collector terminates the granted deferral of payment, as referred to in Article 25, paragraph 5, because a claim under a pension scheme as…

With regard to the corporate income tax owed by an entity pursuant to Article 23a of the Corporate Income Tax Act 1969, as that article read on 31…

Article 44c, as it read on 31 December 2012, remains applicable to an own-home capital insurance policy which, prior to 1 January 2013, is deemed to…

With regard to claims to periodic payments existing on 31 December 2013 in replacement of lost or to be lost wages as referred to in Article 11…

Article 25, paragraph 8, and Article 26, paragraph 2, as they read on 14 September 2015, shall remain applicable to tax assessments imposed in…

In the application of Article 28c, the recovery interest referred to in the first paragraph of that article shall also not be calculated over days…

The tax collector shall, upon the written petition of the tax debtor, grant a deferral of payment for a period of no more than ten years by way of an…

The tax collector shall, upon the written petition of the tax debtor, grant a deferral of payment for a period of at most ten years by way of an…

The entry into force of this Act shall be regulated further by law.

This Act may be cited as the Collection of State Taxes Act 1990 (Invorderingswet 1990).