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Law of 18 December 2003 amending tax laws and regulations (Technical Recovery Act 2003)
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 introduce a number of tax laws and any related laws, amendments, adjustments and some technical and editorial improvements;
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 10.1 of the Income Tax Act 2001 shall not apply at the beginning of the calendar year 2004 with regard to the in Article 3.127, third paragraph , indicated amount of € 10 571.
1 This Act shall enter into force from the first day of the third calendar month following the date of issuance of the Official Gazette in which it is placed.
2 Article I, part M and Article II (C) and (D) , working back to 1 January 2001.
3 Article IV, part J , working back to 1 January 2002.
4 Article I, part O , Article II (E) , Article III , Article IV (D) to (I) , Article V and Article VI work back to and including 1 January 2003.
5 Article VII, Part A, first paragraph and the Article XI , XII , XIII and XIV , working back to 1 April 2003.
6 Article VIII (C) , operating back to 4 September 2003.
7 Article I Parts J and K , and Article XVI , working back to 1 January 2004.
8 Article I, Parts B, C, D, E, F, G, H , Article IV (A) , and Article XV enter into force with effect from 1 January 2005.
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.
Given at The Hague, 18 December 2003
Beatrix
The Secretary of State for Finance,
J. G. Wine
Published twenty-ninth December 2003The Minister of Justice,
J. P. H. Donner