Chapter I

in force

Introductory provisions

Turnover Tax Act 1968 (VAT) (Wet op de omzetbelasting 1968) · Articles: 4

Section None

Introductory provisions

1 Article 1

A tax shall be levied under the name of 'turnover tax' in respect of:

1a Article 1a

Article 1, preamble and point (b), shall not apply where the acquired property:

2 Article 2

The tax due in respect of supplies of goods and services shall be reduced by the tax in respect of supplies of goods and services provided to the…

2a Article 2a

In this Act and in the provisions based thereon, the following definitions apply: