Law of 3 December 2014 amending certain tax laws and any other laws (Fiscal Collecting Act 2014)

We Willem-Alexander, at the grace of God, King of the Netherlands, Prince 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 a number of tax laws and some other laws would be desirable to make certain changes of a predominantly technical nature.

It is true that we, the Department of Consultative Affairs of the Council of State, and with the mean consultations of the States-General, have found and understand the same as We approve and understand:

Article I

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Income Tax Act 2001.]

Article II

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Income Tax Act 2001.]

Article III

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law on the Pay Tax 1964.]

Article IV

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law on Corporate Tax 1969.]

Article V

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Law on Taxation of Law.]

Article VI

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the 1968 Sales Tax Act.]

Article VII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: The Act on Taxation of Passenger Cars and Motorcycles 1992.]

Article VIII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the 1994 Motor Vehicle Tax Act.]

Article IX

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Taxes of heavy motor vehicles.]

Article X

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the General Customs Act.]

Article XI

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Excise Duty Act.]

Article XII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Consumption Tax Act of Alcohol Free Drinks.]

Article XIII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law Taxes on Environmental Basis.]

Article XIV

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Amenities to Customs and Excise Law BES.]

Article XV [ Enter into force at a time to be determined]

No other versions Save

This part has not (yet) entered into force; see the summary of changes

Article XVI

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Amendments to the Invording Act 1990.]

Article XVII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the General Law Income Dependent Regulations.]

Article XVIII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Conjuncture Act.]

Article XIX

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Tax Plan 2012.]

Article XX

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modiaed the Act elaboration of autobrief.]

Article XXI

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the 2014 Tax Plan.]

Article XXII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Fraud Surcharges and Taxation Approach Act.]

Article XXIII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Amendments to the Housing Market Act 2014 II.]

Article XXIV

No other versions Save Relationships (...) (External Link) Permanent Link

• 1 This Act shall enter into force with effect from 1 January 2015.

• 2 Article I (C) and (F) , works back to July 19, 2014.

• 3 Article XIII, Parts B, C, D and F , and Article XXI works back to and including July 1, 2014.

• 4 Article XIII, Parts A, G and H , works back up to and including April 1, 2014.

• 5 Article VIII (C) (2) and (F) , works back to 6 January 2014.

• 6 Article I (B), (G) and (H) , Article III, Parts A, B, D and E , Article IV (B) , Article VII, parts A, B, E, F, G, H, I, under 1, J, L, M, N, O, P, Q, R, S, T, U and V , Article VIII, Part A, points 2, C, 1, D, E, G, H, I, J, K, M and N , Article IX (A) and (B) , Article XI , Article XII, Part D, point 2 , Article XIII, part J , Article XVI Parts C and D , and Article XVII, Parts B and C , work back up to and including January 1, 2014.

• 7 Article I, Part A , works back up to and including July 1, 2013.

• 8 Article I (D) and (E) , Article VIII (L) , Article XVI, Part B , and Article XIX works back to and including 1 January 2013.

• 9 Article II works back to 1 January 2008.

• 10 By way of derogation from the first paragraph Article XV to operate at a time to be determined by Royal Decree.

Article XXV

No other versions Save Relationships (...) (External Link) Permanent Link

This law is cited as: Fiscal Collecting Act 2014.

Burdens and orders that it will be placed in the Official Gazette and that all ministries, authorities, colleges and public servants who so far as to do so will keep their hands on the precise execution.

Entry

Wassenaar, 3 December 2014

William-Alexander

The Secretary of State for Finance,

E.D. Wiebes

Issued on the tenth of December 2014

The Minister for Security and Justice,

I. W. Opstelten