<ul><li><a href=http://wetten.overheid.nl/BWBR0002629/2016-05-01#HoofdstukII_Afdeling3 target=_blank>Law on turnover taxes(Wet op de omzetbelasting, implemented 28 June 1968, last amended 1 May 2016, Article 11(1)(m))</a></li></ul>