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Context

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National Ordinance amending the National Ordinance Tax Appeal Cases 1940, the National Ordinance administrative case law and related Ordinances (Parliamentary Year 2015-2016-080)

This draft intends, in the interests of legal certainty, to open an action before the Court of First Instance in Sint Maarten for appeals to the Court of Justice of Aruba, Curaçao, Sint Maarten and Bonaire, Sint Eustatius and Saba in tax cases to legally apply the possibility of litigation for appeals and appeals in tax matters, to make provision in the tax jurisdiction for the facilitation of a proper and prompt handling of appeals submitted, to amend the National Ordinance on Tax Appeals 1940 and the National Ordinance Administrative Case Law.


State of Affairs

Preparation

Central Committee

Public Meeting

Publication


Key Data

Submitted

September 17, 2015

Title

National Ordinance amending the National Ordinance Tax Appeal Cases 1940, the National Ordinance administrative case law and related Ordinances (Parliamentary Year 2015-2016-080)

Landsverordening tot wijziging van de Landsverordening op het beroep in belastingzaken 1940, de Landsverordening administratieve rechtspraak en aanverwante landsverordeningen (Zittingsjaar 2015-2016-080)

Initiator 

Minister of Finance

Minister of Justice

Entry into Force

AB 2016, 14