Other fiscal measures 2010

Original Language Title: Overige fiscale maatregelen 2010

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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 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 IIa [ Expestablished per 01-01-2011]

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Article III

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

Article IV

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

Article IVa [ Verfall by 01-01-2011]

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Article V

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the 1965 Dividend Tax Act.]

Article VI

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

Article VIa

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

Article VII

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Law on Taxation of Law.]

Article VIII

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Law on Taxation of Law.]

Article IX

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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 X

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

Article XI

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

Article XII

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

Article XIIa

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

Article XIIb

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

Article XIII

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

Article XIV

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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 .


Article XV

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

Article XVI

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the General Law on Public Taxes.]

Article XVII

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

Article XVIIa

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the General Law Income Dependent Regulations.]

Article XVIIb

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Other Fiscal Measures 2008.]

Article XVIII

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Tax Plan 2009.]

Article XIX

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Amendments to the Tax Incentive Package Act and other fiscal measures.]

Article XX

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

Article XXa [ Verfall by 01-01-2011]

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Article XXI

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  • 1 This Law shall enter into force with effect from 1 January 2010.

  • 5 By way of derogation from the first paragraph Article XII, Part C , in force as from 1 April 2010.

  • 8 By way of derogation from the first paragraph Article XVII, part C , in force at a time to be determined by royal decree.

  • 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.


Article XXII

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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.

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