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Find legislation and decisions in the portal. Open the sources and check the relevant tax year.
Search Dutch tax legislation, case law and policy and open the official source behind every result.
Legislation, case law, decrees, tax authority position papers, rulings and parliamentary history, with links to the source.
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Find legislation and decisions in the portal. Open the sources and check the relevant tax year.
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Every source in the knowledge base links to the official source.
| Source type | Official source |
|---|---|
| Legislation and decrees | wetten.overheid.nl |
| Case law (Supreme Court, courts of appeal, district courts, Advocate-General opinions) and the CJEU | uitspraken.rechtspraak.nl and eur-lex.europa.eu |
| Tax authority position papers (kennisgroepstandpunten) | kennisgroepen.belastingdienst.nl |
| Rulings (APA/ATR summaries) | belastingdienst.nl |
| Parliamentary history | zoek.officielebekendmakingen.nl |
The 100 tax topic pages on the site are built from the same sources. Each topic links to the statutes, case law and position papers it uses.
Every source with a link to the official source.
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