Dutch Legislation

Turnover Tax Act 1968 (VAT)

in force

VAT: rates, deduction, intra-EU transactions

Tax law · Wet op de omzetbelasting 1968 · BWBR0002629 · Chapters: 10 · articles: 228

Source
Chapter I Introductory provisions

Articles: 4
Chapter II Levy in respect of supplies and services

Articles: 37
Chapter IIA Levy in respect of intra-Community acquisitions

Articles: 8
Chapter III Levy on imports

Articles: 9
Chapter IV Export of goods

Articles: 1
Chapter IX Transitional and final provisions

Articles: 14
Chapter V Special provisions

Articles: 83
Chapter VI Miscellaneous provisions

Articles: 60
Chapter VII Administrative fines

Articles: 11
Chapter VIII Penalty provision

Articles: 1