Key Benefits:
Law of 14 December 2006, amending certain tax laws and any other laws (Tax Plan 2007)
We Beatrix, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.
All of them, who will see or hear these, saluut! do know:
In this regard, we considered that, in the context of fiscal policy for the year 2007, it is desirable to take measures in the fields of labour market and income policy, economic infrastructure, mobility and the environment, as well as some of the measures to be taken in the field of labour market policies. other measures to be taken and that it is also desirable in the Childcare law to introduce a levy to finance an employer's contribution to the costs of childcare;
In this way, we, the Council of State, and with the mean consultations of the States-General, have been well-regarded and understood to be right and to be understood by the following:
[ Red: Modises the Income Tax Act 2001.]
[ Red: Modises the Income Tax Act 2001.]
[ Red: Change the Law on the Pay Tax 1964.]
[ Red: Change the Law on the Pay Tax 1964.]
[ Red: Change the Law on Corporate Tax 1969.]
[ Red: Change the Succession Act 1956.]
[ Red: Change the Reduction of payroll tax and premium for public insurance.]
[ Red: Modises the Law on Taxation of Law.]
[ Red: Modises the 1968 Sales Tax Act.]
[ Red: Change the Law Taxes on Environmental Basis.]
[ Red: The Act on Taxation of Passenger Cars and Motorcycles 1992.]
[ Red: Modises the 1994 Motor Vehicle Tax Act.]
[ Red: Change the Province Act.]
[ Red: Change the Child Care Act.]
[ Red: Change the Social Insurance Financing Act.]
[ Red: Change the Work and Income Structure Act structure.]
[ Red: Change the Health Act.]
[ Red: Change the Unemployment Act.]
[ Red: Modities the Disability Insurance Act.]
[ Red: Modid the Civil Code Book 7.]
[ Red: Change the Transitional Law New Civil Code.]
[ Red: Change the Extraordinary Decision Labour Relations 1945.]
[ Red: Change the Economic Structure Fund Fund Act.]
The increase in the amount of the reduction in the amount of the reduction in the amount of the reduction referred to in calendar year 2006 Article 14, first paragraph, part e , as well as the reduction in the amount of the reduction in education, Article 14, first paragraph, section g, of the Law on reduction of payroll tax and public insurance premiums By way of derogation from Article 3 of that Act , allocated, as far as possible, to the periods not yet expired in that calendar year, as from 1 November 2006. Where the allocation cannot take place entirely on those periods of that calendar year which have not yet expired, the withholding agent shall be allowed to pay the remaining amount, taking into account: Article 3 of that Act , by means of one or, if necessary, more correction messages as intended Article 28a of the Law on Pay Taxation 1964 , to be charged to one or more of the periods of that calendar year which have already expired.
The commencement of the use of the road in the Netherlands for the purposes of Article 1 of the Law on Taxation of Passenger Cars and Motor Vehicles 1992 for motor vehicles registered in another Member State of the European Union, at the time of the entry into force of this Regulation. Article X from that other Member State is in fact made available to a natural or established person resident in the Netherlands, and for that motor vehicle the tax has not been levied, situated on the first day after 31 January 2007, on which motor vehicle use is made of the road in the Netherlands as referred to in the Article 1 .
In relation to the calendar years 2006 and 2007, the Minister for Finance of our Minister for Finance of the European Parliament and of the Council of Article 13a and Article 27 of the Law on Earnings Act 1964 and from Article 3.146 of the Income Tax Act 2001 derogation rules are imposed on the basis of which wages are allocated to one or more of the expired wage periods in accordance with a line of conduct followed by the withholding agent.
1 For the financial year 2005, the Childcare law as this law ushered on 31 December 2005, applicable to the additional concession of the Empire, intended to be used in the Articles 94 to 96 of that Act .
2 For the 2006 calculation year, the Childcare law as this law ushered on 31 December 2006, applicable to the additional childcare supplement, intended in the Articles 94 to 96 of that Act .
1 At the date of entry into force of this Law, in respect of an employment contract, collective agreement or other contract, that the employer may, in respect of or for the benefit of the person present as an employed person, Work carried out as intended Article 6, first paragraph, point (a) of the Childcare Act The obligation to provide a contribution to the cost of childcare shall continue to be excluded, provided that such contribution is equal to or less than the amount of the increase in the childcare supplement referred to in Article 4 (2). Article 8 of the Child Care Act , to which the parent is entitled, in which the amount of the said multiplication is set at:
a. A sixth part of the cost of childcare provided in Article 7, first paragraph, of the childcare law ;
(b) in the case of a contribution to the fact that a parent has a partner who does not receive his employer's contribution to the cost of childcare or a contribution less than a sixth part of that cost: a third party part of the cost of childcare provided for in Article 7, first paragraph, of the childcare law , reduced by the contribution received by the partner;
c. in case the contribution also relates to the fact that a parent has no partner: a third part of the cost of childcare, intended in Article 7, first paragraph, of the childcare law .
2 The first paragraph shall apply mutatis mutandis to a provision of childcare provision for that purpose.
3 In application of the first and second paragraphs, Article 7, second paragraph, of the childcare law applicable mutatis mutandis.
For the purposes of application of the first and second paragraphs, a collective agreement shall be treated as an arrangement by or on behalf of an administrative body empowered to do so and shall be treated as an employee of the same kind as an employed person public employee of the public sector employee.
In cases where the combination of laws published in the Official Journal in 2006 or published and changes to one or more tax laws is not, or is not, properly regulated, or as a result of that coincidence, inaccuracies arise in the designation of parts, references and so on in the relevant laws, our Minister of Finance recovers that from ministerial arrangement.
1 This Law shall enter into force with effect from 1 January 2007, subject to Article I, Parts A, Ca, O, and P , and Article IV, Parts H, I, and J , first apply after Article 10.1 of the Income Tax Act 2001 has been applied at the beginning of the calendar year 2007.
2 It is due to Article I, Section D , inserted Article 3.78a of the Income Tax Act 2001 finds for the first time application in relation to the taxable person who becomes an entrepreneur after 31 December 2006.
3 Article V Finds first application after Article 35a of the Succession Act 1956 has been applied at the beginning of the calendar year 2007. The following Article V Amended Article 32 of the Succession Act 1956 finds for the first time to apply with regard to taxable facts within the meaning of the Inheritance law 1956 which occurred on or after 1 January 2007.
4 By way of derogation from the first paragraph, the Article I, Section F and Part G, second paragraph , VI, Parts A, C, E and J , and VII back to 1 January 2006.
5 By way of derogation from the first paragraph, the Article I, Section K , and III back to 9 May 2006.
6 By way of derogation from the first paragraph, the Article X and XI, spare parts E and G , in force as from 1 February 2007.
7 By way of derogation from the first paragraph, the Articles XI, Parts B, C and D , and XII in force with effect from 1 April 2007.
8 [ Red: Expated.]
9 By way of derogation from the first paragraph Article IVa first application, after the proposal of the Act of 24 May 2006 on the amendment of tax laws to the effect of the aim of 'Working on profits', Kamerpieces II 2005/06, 30 572, submitted by the Royal Message of 24 May 2006, has entered into force.
This law is cited as: Tax plan 2007.
Burdens and orders that it will be placed in the Official Gazette, and that all ministries, authorities, colleges and officials who so concern will keep their hands on accurate enforcement.
Given at The Hague, 14 December 2006
Beatrix
The Minister of Finance,
G. Zalm
The Minister for Social Affairs and Employment,
A. J. de Geus
Issued the 22nd of December 2006The Minister of Justice,
E. M. H. Hirsch Ballin
