The Resource Hoe verder met de 'verruimde' inkeerregeling?

Hoe verder met de 'verruimde' inkeerregeling?

Label
Hoe verder met de 'verruimde' inkeerregeling?
Title
Hoe verder met de 'verruimde' inkeerregeling?
Creator
Subject
Language
eng
Summary
The Dutch Minister of Finance has the voluntary disclosure provisions of art. 67n of the Tax Code temporarily expanded. Until 1 July 2014, the (new) rule - applicable from 1 July 2009 - that a taxpayer may use the voluntary disclosure facility only for the last two years, does not apply. This "expansion" will have to be maintained after 30 June 2014 for years in which the old voluntary disclosure was avilable, because the new rule conflicts with the principle of "non-retrospectiveness of more stringent criminal laws" enshrined in Art. 7 ECHR and Art. 15 ICCPR
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 143 (2014),
http://library.link/vocab/creatorName
Jansen, P.G.M
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • voluntary disclosure
  • retroactivity
  • human rights
Label
Hoe verder met de 'verruimde' inkeerregeling?
Instantiates
Publication
Label
Hoe verder met de 'verruimde' inkeerregeling?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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