Chapter I — Belastingplicht · Corporate Income Tax Act 1969

1 Article 1

A direct tax shall be levied under the name 'corporate income tax' (vennootschapsbelasting) on the bodies referred to in Articles 2 and 3.

1a Article 1a

For the application of this Act and the provisions based thereon, with the exception of Articles 2, paragraph 1, points (d) and (h), 3, paragraphs 1…

2 Article 2

As domestic taxpayers, the following entities established in the Netherlands are subject to tax:

3 Article 3

Non-resident taxpayers subject to tax are those not established in the Netherlands:

4 Article 4

The operation of an enterprise as referred to in Article 2, paragraphs 2 and 8, and in Article 3, paragraph 3, shall also be understood to include:

5 Article 5

We reserve the right to exempt from tax, by Order in Council and subject to conditions to be stipulated therein:

6 Article 6

Bodies as referred to in Article 2, paragraph 1, point e, and Article 3, paragraph 3, point b, are exempt from tax with respect to a year, if the…

6a Article 6a

Upon petition, an investment institution or UCITS as referred to in Article 1:1 of the Financial Supervision Act (Wet op het financieel toezicht)…

6b Article 6b

Exempt from tax are bodies that exclusively or almost exclusively:

6c Article 6c repealed