EY TaxLaw NL

Dutch and European tax law and bilateral tax treaties.

Please note that this app requires Dutch language skills.

EY is a global leader in assurance, tax, transaction and advisory services. Legal and notarial services is a strategic alliance with tax by Holland Van Gijzen lawyers and notaries.

The application EY TaxLaw EN provides a handy set of current Dutch and European tax regulations, tax laws and Dutch bilateral tax treaties. The texts are divided for clarity into three sections.

• Netherlands incorporating inter alia the General Administrative Law, General Law on State Taxes, Law on taxation of legal transactions, Tax Plan 2016 and prior years, Tax Regulation for the Kingdom of the Netherlands Civil Code (BW) book 1 to 10, Law on dividend tax, General Customs, Law on excise duty, income tax Act 2001, Act international assistance levy taxes, tax Collection, Directory Recovery, Law on gaming tax, Constitution, Provinces, Water Boards, Municipalities, wage tax Act, Environmental Protection Act, sales tax law, Law work and security, Inheritance Tax, corporate Tax Act and the property valuation Act

• European Union, among others, the new European Customs Code (Union Customs Code / UCC), Parent-Subsidiary Directive, Merger Directive, Interest and Royalty Directive, CCCTB proposals and the Arbitration Convention.

• treaties including those concluded with Australia, Belgium, Germany, France, United States of America, and the United Kingdom.

Within the sections Netherlands and Europe the texts are grouped by legal domain (Income Tax, Payroll Tax, Corporation Tax, etc.). The treaties are sorted by country / jurisdiction. So you can easily browse through the various tax components and the related texts. Moreover, the Dutch laws- and regulations and treaties provide hyperlinks to other articles and regulations.

In addition, EY provided TaxLaw EN the ability to:

• full text search within the text;

• to further define the search area with filters provided by section;

• Back evoking historical versions of legal articles to several years;

• comparing a historical section of the law with the current version;

• making notes at item level;

• the creation of files for storing shortcuts consulted articles of law;

• re-consult recently viewed article texts;

• Email sending text article optionally an additional message.

EY TaxLaw EN is updated four times a year: in January, April, July and October.

For optimal use it is recommended the help text About this app to read. There also lists the additions and other changes by recent update.