Section 10
1. Disclosure of information pursuant to this Act
shall not take place insofar as:
a. this might endanger the unity of the Crown;
b. this might damage the security of the State;
c. the data concerned relate to companies and
manufacturing processes and were furnished to
the government in confidence by natural or legal
persons.
2. Nor shall disclosure of information take place
insofar as its importance does not outweigh one of the
following:
a. relations between the Netherlands and other
states or international organisations;
b. the economic and financial interests of the
State, other bodies constituted under public law
or the administrative authorities referred to in
section 1a, subsection 1 (c and d) and
subsection 2;
c. the investigation of criminal offences and
the prosecution of offenders;
d. inspection, control and oversight by
administrative authorities;
e. respect for personal privacy;
f. the importance to the addressee of being the
first to note the information;
g. the prevention of disproportionate advantage
or disadvantage to the natural or legal persons
concerned or to third parties.
So basically just as large an opening as in US law. The specific notion of "deny the documents exist" isn't covered here, though I'd guess that would be the spirit of the law as you quote it.