Key Benefits:
Act of 20 December 2007, amending certain tax laws (Tax Plan 2008)
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 have taken the view that, in the context of fiscal policy for the year 2008, it is desirable to take measures, including in support of environmental policy;
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:
1 Article 16a, first and second paragraphs, of the Law on Taxation of Passenger Cars and Motorcycles 1992 shall apply mutatis mutandis to the changes resulting from Article XVIII, Parts B to F .
2 Article XVIII, part D , does not apply in respect of passenger cars put into service for the first time before 1 February 2008.
3 Article XVIII, part C , does not apply in respect of passenger cars which were first put into service before 1 April 2008.
If a change in the price range of cigarettes of the most requested price range of smoking tobacco is to be used Article 35a of the Law on Excise Duty has occurred in calendar year 2007, by derogation from the Fourth paragraph of Article 35a of the Law on Excise Duty the in the first paragraph of Article 35a of the Law on Excise Duty The ministerial order to adjust the rates in force with effect from 1 July 2008.
1 The excise duty on cigarettes shall be increased as from 1 July 2008 to such an extent that the total excise duty for the most requested price category of cigarettes will be € 14,50 per 1000 units higher than the excise duty rate for this price category on 30 June 2008. If, with effect from 1 July 2008, the amount of excise duty so calculated is less than the amount corresponding to 57% of the retail price of the most requested cigarettes price category, calculated per 1000 units, the latter amount shall apply.
2 The excise duty on smoking tobacco shall be increased as from 1 July 2008 to such an extent that the total excise duty for the most requested price category smoking tobacco will be € 9,15 per kilogram higher than the excise duty rate for this price category on 30 June 2008.
3 By ministerial arrangement, with effect from 1 July 2008, the rates of excise duty, Article 35, first paragraph, points (b) and (c) of the Excise Duty Act adjusted. The adjustment shall be such that for cigarettes and smoking tobacco of the most requested price category, the specific part of the excise duty shall be 50% of the sum of the total excise duty and the turnover tax. In so doing, the amount of the total excise duty should be equal to the amount of the total excise duty which would be due after the increase in excise duty without the adjustment. The adjustment of the amounts in question Article 35, first paragraph, points (b) and (c) , are listed as the least paid excise duty for 1000 pieces of cigarettes and 1 kilogram of smoking tobacco respectively, so that this excise duty after the adjustment of the rates is equal to the total amount of the excise duty for 1000 pieces of tobacco. cigarettes, respectively, 1 kilogram of smoking tobacco of the most requested price range. When adjusting, the percentage share of the excise duty shall be rounded to the centenary of one per cent.
4 Where prior to application of the first and second paragraphs a change in the most requested price range of cigarettes has taken place as referred to in Article 35a of the Law on Excise Duty , the increase in excise duty on cigarettes and smoking tobacco referred to in paragraphs 1 and 2 above shall be applied only after the adjustment is made on the basis of Article 35a of the Law on Excise Duty was applied. By way of derogation from the first and second paragraphs, the increase in excise duty on cigarettes and smoking tobacco in those paragraphs shall be applied to the excise duty as applied by the following: Article 35a of the Law on Excise Duty .
Which is received by the taxable person after 31 December 2008 in return of or in respect of payment in respect of exceptional expenses incurred in any calendar year on the basis of Section 6.5 of the Income Tax Act 2001 As provided for in the calendar year in question, the application of which is to be used shall be Article 3 139 of the Income Tax Act 2001 as negative personal deductions taken into account up to the maximum amount of the expenses that have been deducted.
1 With respect to the Article XXII (A), first and second paragraphs , an increase in the excise duty may, by way of derogation, be Article 84a, fifth paragraph, of the Law on excise duty the declaration shall be omitted where the excise duty to be levied on the quantity of mineral oils available for the purposes of an increase in the excise duty shall not exceed € 91.
2 Article 84a of the Law on excise duty does not apply to the Article XXII (A), third paragraph , an increase in the rate of excise duty.
If the combination of laws published in the Official Journal in 2007 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 indication of articles, items of goods, references and the like in the relevant laws may be amended by ministerial arrangement in this respect.
1 This Law shall enter into force with effect from 1 January 2008, except that the Articles I, Parts A, and F to K , and VI, Parts B, C, D and E , first apply after Article 10.1 of the Income Tax Act 2001 has been applied at the beginning of the calendar year 2008.
2 [ Red: Expated.]
3 By way of derogation from the first paragraph Article I, Section D , back to 1 January 2007.
4 By way of derogation from the first paragraph Article XXIXD back to 31 December 2007.
5 By way of derogation from the first paragraph Article XVIII, Part C , in force on 1 April 2008.
6 By way of derogation from the first paragraph, the Articles XVIII, Parts 0A, A, B, D, E, and F , XIX and XX, Parts A and C to H , in force as from 1 February 2008.
7 [ Red: Expated.]
8 By way of derogation from the first paragraph Article XXII in force as from 1 July 2008.
9 By way of derogation from the first paragraph, the articles and XX, part B , in force at a time to be determined by royal decree.
10 At the beginning of the calendar year 2009, by derogation from Article 10.3 of the Income Tax Act 2001 as it will be after the changes resulting from the Article II (O) , the second member of that Article 10.3 the amounts indicated are not replaced by other amounts.
This law is cited as: Tax plan 2008.
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 the precise execution.
Given at The Hague, 20 December 2007
Beatrix
The Minister of Finance,
W. J. Bos
The Secretary of State for Finance,
J. C. de Jager
Published the twenty-seventh December 2007The Minister of Justice,
E. M. H. Hirsch Ballin
