Dutch taxpayers are affected by tax law in various ways. The most direct forms are taxation, tax collection and, in extreme situations, punishment of violations of tax legislation. There are, however, also indirect forms in which taxpayers are confronted with tax law through control. In all forms of confrontation with tax law and the tax authorities, there is a need for and entitlement to protection of taxpayers’ rights.
Read a preview of the text here: The Constitution (section 104 Gr) provides an important basis for this legal protection; tax may only be levied pursuant to the law. Substantive tax law has been
laid down in various laws, such as the Income Tax Act (Wet op de Inkomstenbelasting 2001), the Corporation Tax Act (Wet op de Vennootschapsbelasting 1969)
and a multitude of implementing regulations.
Procedural tax law follows from the General Administrative Law Act (Algemene wet bestuursrecht (Awb)). The Awb codifies rules that apply to administrative law in general. Tax law forms part of this administrative law. The General State Taxes Act (Algemene wet inzake rijksbelastingen (AWR)) contains a large number of additional provisions. The AWR sets out the manner in which tax can be levied and provides taxpayers with the means to object to the infringement of their rights. Taxpayers can also invoke policy rules as if they were rules at law. Therefore taxpayers in the Netherlands have a strong foundation for safeguarding their right.