Key Benefits:
Law of 22 December 2011 amending certain tax laws (Law of the Law)
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 it is desirable to amend a number of tax laws to clarify and improve fiscal facilities to encourage the provision of good targets;
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:
By way of derogation from Article 6.31, first paragraph, of the Income Tax Act 2001 are on request that maintenance costs of which the taxable person can prove that he has already entered into obligations before 1 January 2012 and that the expenditure has been incurred before 1 January 2014, deductible pursuant to Article 6.31, first paragraph, of The Income Tax Act 2001, as set out in that Article on 31 December 2011.
Settings that are at the foot of Article 6.33, first paragraph, part b, of the Income Tax Act 2001 As of 31 December 2011, as a general utility, as from 1 January 2012, the said institution is to be regarded as a general utility as intended for the purpose of establishing a Article 2, third paragraph, part m, of the General Law on State Taxation .
This Law shall enter into force with effect from 1 January 2012, subject to the provisions of the Article IV apply for the first time in respect of financial years beginning on or after 1 January 2012.
This law is cited as: A law of the law.
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
' s-Gravenhage, 22 December 2011
Beatrix
The Secretary of State for Finance,
F. H. H. Weekers
Published the twenty-ninth December 2011The Minister for Security and Justice,
I. W. Opstelten
