Chapter 6
in forceSpecial provisions
Section None
Special provisions
6.1
Article 6.1
Without prejudice to the provisions of Article 20, paragraph 2, of the General State Taxes Act (Algemene wet inzake rijksbelastingen), the…
6.2
Article 6.2
Article 47a of the General State Taxes Act (Algemene wet inzake rijksbelastingen) shall apply mutatis mutandis with regard to data and information as…
6.3
Article 6.3
The withholding agent is obliged to provide the inspector, on their own initiative, with correct and complete information or data that may be…
6.4
Article 6.4
If the failure to comply with the obligation referred to in Article 6.3, paragraph 1, is attributable to intent or gross negligence on the part of…