Law of 23 December 2009 amending certain tax laws and any other laws (Other Fiscal Measures 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 have taken account of the fact that, in the context of fiscal policy for 2010, it is desirable to introduce changes, adjustments and certain technical repairs in a number of tax laws and some other laws;
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 15, first paragraph, part z, second sentence, of the Law on Taxation of Legal Service as of 31 December 2010, remains applicable with regard to circumstances referred to in that sentence in those cases where the exemption pursuant to the first sentence of that article became applicable in 2010.
Article 90 of the Law on Environmental Taxation does not apply at the beginning of the calendar year 2010 at the first amount, mentioned in Article 59, first paragraph, part c , and the amounts, mentioned in Article 86, first paragraph, of that Act .
1 This Law shall enter into force with effect from 1 January 2010.
2 The changes resulting from Article I, Parts E, J, K, T, Y and Z , Article IV (A), (G) and (H), (3) , and Article XVI (A) , for the first time, find application in respect of tax attacks or objectionable decisions that have been adopted or taken beyond 31 December 2009.
3 Article III (C), (F), (G) and (H) , operates back to 15 September 2009.
4 Article IV, Part 0A, point 1 , works back to and with the time when without this change of Law of corporation tax 1969 Article 2, seventh paragraph, first sentence, of that law would have become applicable to the body mentioned in that section, and Article IV, Part 0A, point 2 , works back up to and including the date of application of Article 2 (a) of the Law on Corporate Tax 1969 to the body mentioned in the revocation of the seventh paragraph of that article.
5 By way of derogation from the first paragraph Article XII, Part C , in force as from 1 April 2010.
6 Article XIIB works back to 1 January 2008.
7 Article XV (A) , works back to 1 August 2008.
8 By way of derogation from the first paragraph Article XVII, part C , in force at a time to be determined by royal decree.
9 Article XVIII works back to 1 January 2009.
10 Article XIX operates back to 31 December 2009.
11 With regard to cases where a transfer of shares or profit for profits belonging to a significant interest has taken place by 31 December 2009 at the latest, the transfer of shares or profits is not Article 25, Ninth paragraph, of the 1990 Act of Invorting As that provision was adopted on 31 December 2009, and the applicable provisions apply.
12 Article XIII, part G , working back to April 1, 2008.
This law is cited as: Other fiscal measures 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.
' s-Gravenhage, 23 December 2009
The Secretary of State for Finance,
J. C. de JagerPublished the twenty-ninth December 2009
The Minister of Justice,
E. M. H. Hirsch Ballin