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Law of December 14, 2000, amending the Income Tax Act 2001, the Import Law Income Tax 2001 and any other tax laws c.a. (Veegwet Income Tax 2001)
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 into consideration that it is desirable to Income Tax Act 2001 , the Import Taxation Act Income Tax 2001 and any related laws, adjustments and technical improvements to be made;
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:
In respect of the calendar year 2000, the tax-free sum referred to in Article 53 (2) of the Income Tax Act 1964 shall be raised on a request made by the taxable person at the request of the taxable person, with f 1300 if:
a. its taxable income is more than Fl 28 300;
b. the taxpayer enjoys a profit from an undertaking which forms part of a partnership with his spouse;
(c) both the taxable person and his spouse are compulsable under the law of the Sickness fund law ; and
d. both the taxpayer and his spouse, as a self-employed person in 1999, were insured for sickness expenses.
Expired
In cases where the overlapping of laws which are published in the Official Journal in 2000 or are published and changes to one or more tax laws is not, or is not, regulated properly, or as a result of that coincidence, inaccuracies arise in the indication of parts, references and so on in the relevant laws, our Minister of Finance recovers that from ministerial arrangement.
1 This Law shall enter into force with effect from 1 January 2001, with the exception of Article IX , subject to parts B. o and B. 7a, which shall enter into force on 30 December 2000.
2 Article X operates back to 1 September 2000, with the exception of Part-Olympic Airways. Section Olympic Airways of Article X works back to 1 January 2000.
3 Article XII works back to 1 January 2000.
4 Article 30a of the Law reduction of payroll tax and public insurance premiums shall not apply at the beginning of the calendar year 2001.
5 Article VI (G) It shall apply for the first time from 1 January 2001, starting with financial years beginning on or after 1 January 2001.
6 By way of derogation from the first paragraph Article I, parts BNa and BNb, in force on a date to be determined by royal decree.
1 This law is cited as: Veegwet Income Tax 2001.
2 The citation title may be abbreviated to: Veegwet Wet IB 2001.
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 in Gravenhage, 14 December 2000
Beatrix
The Secretary of State for Finance,
W. J. Bos
Published the twenty-seventh December 2000The Minister of Justice,
A. H. Korthals
