Dutch Legislation

Chapter IX

in force

Overgangs- en slotbepalingen

Turnover Tax Act 1968 (VAT) (Wet op de omzetbelasting 1968) · Articles: 14

43 Article 43

An entrepreneur who, at the commencement of 1 January 1969, holds goods in stock within this country in an unused state, other than as business…
44 Article 44

With regard to the importation in 1969 of goods brought into the Netherlands before 1 January 1969, a special excise duty shall be levied up to the…
45 Article 45

By way of derogation from Articles 2 and 15, in so far as it concerns goods intended to be used by the entrepreneur as business assets, deduction is…
46 Article 46

During the years 1969 up to and including 1979, the tax on the supply and import of daily newspapers and news journals (newspapers not appearing…
47 Article 47

With regard to the acts referred to in Article 4, paragraph 2, point (a), the levying of tax shall be omitted if, with a view to those acts, the…
48 Article 48
49 Article 49
50 Article 50 repealed
50a Article 50a repealed
51 Article 51
52 Article 52

A person who, pursuant to an agreement concluded prior to the entry into force of an amendment to the legislation regarding turnover tax, is obliged…
53 Article 53

A person to whom goods are supplied or a service is rendered pursuant to an agreement concluded prior to the entry into force of an amendment to the…
54 Article 54

The Turnover Tax Act 1954 and the Act of 29 December 1966 (Bulletin of Acts and Decrees 592) are repealed, except with regard to supplies and…
55 Article 55

This Act shall enter into force with effect from 1 January 1969.