Tax simplification Act 2010

Original Language Title: Fiscale vereenvoudigingswet 2010

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Law of 23 December 2009 amending Certain Tax Laws and Any Other Laws (Fiscal Simplification Act 2010)

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 it would be desirable to introduce tax simplifications to reduce the administrative burden of citizens and businesses, and to reduce the cost of execution of the tax service and to reduce the cost of the tax burden. line pressure;

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

[ Red: Modises the Income Tax Act 2001.]


Article II

Article 10.1 of the Income Tax Act 2001 does not apply at the beginning of the calendar year 2010 on the amounts, mentioned in the Articles 5.3 , 5.5 , 5.6 , 5.10 , 5.13 and 5.16 of that Act .


Article III

[ Red: Modises the Income Tax Act 2001.]


Article IIIa

[ Red: Modises the Income Tax Act 2001.]


Article IV

[ Red: Modises the Income Tax Act 2001.]


Article V

[ Red: Change the Law on the Pay Tax 1964.]


Article Va

[ Red: Change the Law on the Pay Tax 1964.]


Article Va

[ Red: Change the Law on Corporate Tax 1969.]


Article VI

[ Red: Change the Law on Corporate Tax 1969.]


Article VIa

[ Red: Modises the 1965 Dividend Tax Act.]


Article VII

[ Red: Modises the 1968 Sales Tax Act.]


Article VIII

[ Red: Modises the 1994 Motor Vehicle Tax Act.]


Article IX

[ Red: Modises the Excise Duty Act.]


Article X

  • 1 [ Red: Modises the Excise Duty Act.]


Article XI

[ Red: Change the Law Taxes on Environmental Basis.]


Article XII

Article 27a of the Law on Excise Duty does not apply at the beginning of the calendar year 2010 on the amounts, mentioned in Article 27, first paragraph, part d, and third member , 71st, second paragraph, 71f, second member , and 71g, second member, of the Law on Excise Duty .


Article XIII


Article XIV

The Articles IX and XI of this law amended articles of the Excise duty law and the Law taxes on environmental basis as they have immediately prior to the date of entry into force of this Act, shall continue to apply in so far as they relate to:

  • a. the tax and energy tax of which the facts which give rise to the chargeability of that excise or energy tax have occurred before the date of entry into force of this Law;

  • b. offences and offences which may lead to the imposition of an administrative fine which occurred before the date of entry into force of this Act.


Article XV

[ Red: Modises the General Law on Public Taxes.]


Article XVI

[ Red: Modises the General Law on Public Taxes.]


Article XVII

[ Red: Amendments to the Invording Act 1990.]


Article XVIII

[ Red: Change the General Law Income Dependent Regulations.]


Article XVIIIa

[ Red: Change the General Law Income Dependent Regulations.]


Article XIX

[ Red: Change the General Law Income Dependent Regulations.]


Article XX

[ Red: Change the General Law Income Dependent Regulations.]


Article XXI

[ Red: Modises the Rent Fee Act.]


Article XXII

[ Red: Change the Work and Assistance Act.]


Article XXIII

[ Red: Amendments the Mining Act.]


Article XXIV

[ Red: Change the Tax Plan 2008.]


Article XXV

[ Red: Modification of the Import Income Tax Act 2001.]


Article XXVa

Our Minister shall send to the States in early 2013 a report on the use of the fees and benefits in kind as final charging items (work cost scheme), as referred to in Article 4 (2). Article 31, first paragraph, part f and part g , Article 31a and Article 39c of the Law on Pay Taxation 1964 .


Article XXVI

[ Red: Modification of the Amending Law Act on Excise Duty, etc. (Implementation of the horizontal directive on excise duty) and the Law on taxes on the environment.]


Article XXVIa

With regard to an existing capital insurance on 31 December 2010, based on Article 3.116 of the Income Tax Act 2001 As that article stated on 31 December 2010, as capital insurance own residence and under Article 3.116 of the Income Tax Act 2001, as in that Article, as at 1 January 2011, no longer own as capital insurance dwelling is to be considered Article 10bis.4, third paragraph, part a, of the Income Tax Act 2001 where the insurance no longer fulfils the conditions laid down in paragraph 2 of that Article solely by reason of the fact that the person with whom the taxable person entered a joint household position until 1 January 2011 does not, as from 1 January 2011, partner as intended Article 5a of the General Law on State Taxation or Article 1.2 of the Income Tax Act 2001 is deemed to be the taxable person.


Article XXVIb

Article 3.119a, 2nd paragraph, Income Tax Law 2001 As it was before 31 December 2009, it shall continue to apply if:

  • a. The taxpayer has purchased the new residence, referred to in that paragraph, under a written contract concluded before 1 October 2009; and

  • (b) the previous own dwelling referred to in that paragraph shall, at any time after 31 December 2009, lose to the taxable person the destination as own property.


Article XXVII

  • 1 This Law shall enter into force with effect from 1 January 2010, subject to the following:

    • a. Article I, Parts S and T , for the first time, with respect to income tax on periods beginning on or after 1 January 2010 in respect of tax attacks;

    • b. Article XV (A) and (B) , for the first time, with regard to income data for the calendar year 2010;

    • c. Article XV (C) , for the first time, with regard to tax attacks in respect of periods beginning on or after 1 January 2010;

    • ed. Article XV (D) , and Article XVII, Part B , to apply for the first time in respect of tax attacks in respect of periods beginning on or after 1 January 2010.

  • 2 By way of derogation from the first paragraph, the Articles XIX to XXI to operate on a date to be determined by royal decree, which may be determined differently for the various articles.


Article XXVIII

This law is cited as: Fiscal simplification act 2010.

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.

Entry

' s-Gravenhage, 23 December 2009

Beatrix

The Secretary of State for Finance,

J. C. de Jager

Published the twenty-ninth December 2009

The Minister of Justice,

E. M. H. Hirsch Ballin