Tax plan 2008

Original Language Title: Belastingplan 2008

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month, or Get a Day Pass for only USD$9.99.

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:


Article I

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Income Tax Act 2001.]

Article II

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Income Tax Act 2001.]

Article III

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Income Tax Act 2001.]

Article IV

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Income Tax Act 2001.]

Article V

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Income Tax Act 2001.]

Article VI

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law on the Pay Tax 1964.]

Article VII

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law on the Pay Tax 1964.]

Article VIII

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law on the Pay Tax 1964.]

Article IX

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law on the Pay Tax 1964.]

Article X

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law on Corporate Tax 1969.]

Article Xa

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Succession Act 1956.]

Article XI

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law Taxes on Environmental Basis.]

Article XII

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law Taxes on Environmental Basis.]

Article XIII [ Exposition by 11-07-2008]

Compare Versions Save

Article XIV [ Verfall by 01-01-2009]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article XV

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law Taxes on Environmental Basis.]

Article XVI

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law Taxes on Environmental Basis.]

Article XVII [ Expired by 01-01-2010]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article XVIII

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: The Act on Taxation of Passenger Cars and Motorcycles 1992.]

Article XVIIIa [ Expensed by 01-01-2009]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article XIX

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 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.


Article XX

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the 1994 Motor Vehicle Tax Act.]

Article XXI

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Gaming Tax Act.]

Article XXII

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Excise Duty Act.]

Article XXIII

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Excise Duty Act.]

Article XXIV

Compare Versions Save Relationships (...) (External Link) Permanent Link

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.


Article XXV

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 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 .


Article XXVI

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Amendments to the Invording Act 1990.]

Article XXVII [ Verfall by 01-01-2010]

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article XXVIII

Compare Versions Save Relationships (...) (External Link) Permanent Link

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.


Article XXIX

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change this law.]

Article XXIXa

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article XXIXb

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change this law.]

Article XXIXc

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modification of the Change Act on the Gaming Tax (Gaming Act via the Internet) (Kst. 30583).]

Article XXIXd

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modification of the Amending Law Income Tax 2001 Act, etc. (tax facilitation bank savings for the purposes of pension building or redemption of own housing debt) (Stb. 2007/577).]

Article XXX

Compare Versions Save Relationships (...) (External Link) Permanent Link

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.


Article XXXI

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 2 [ Red: Expated.]

  • 4 By way of derogation from the first paragraph Article XXIXD back to 31 December 2007.

  • 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.


Article XXXII

Compare Versions Save Relationships (...) (External Link) Permanent Link

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 2007

The Minister of Justice,

E. M. H. Hirsch Ballin