Chapter IV

If the calculation of the taxable profit or of the Dutch income results in a negative amount, this shall be designated as a loss.

If it is plausible that, in comparison to the beginning of the oldest year for which a loss has not yet been fully set off, the ultimate interest in…

The inspector shall determine the amount of a loss for a year by way of an appealable decision, simultaneously with the assessment of the tax for…

The set-off of a loss against the taxable profit, or the Dutch income, respectively, of a preceding year shall be effected by a reduction of the…

The amount of a loss set off against the taxable profit, or the Dutch income, of a subsequent year shall be determined by the inspector…