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Council of Ministers adopts proposal to extent statute of limitation period with respect to domestic income from 5 to 12 years

|Approved Changes|Netherlands
Netherlands

In a press release of the Ministry of Finance of 8 March 2013, it was announced that on that date the Council of Ministers adopted various changes to fiscal procedural law. Details are summarized below.

(a) Statute of limitations

The statute of limitation period with respect to domestic income will in the case of fraud be extended from 5 to 12 years. This extension will apply to in…

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