Veegwet Income Tax 2001

Original Language Title: Veegwet Wet inkomstenbelasting 2001

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month, or Get a Day Pass for only USD$9.99.

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:


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 General Law on Public Taxes.]

Article III

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

Article IV

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

Article IVA

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Reduction of payroll tax and premium for public insurance.]

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: Change the Law on Corporate Tax 1969.]

Article VII

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

Article VIII

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Public Insurance Funding Act.]

Article IX

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modification of the Import Income Tax Act 2001.]

Article X

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the 1964 Income Tax Act.]

Article XI

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Pension and Savings Funds Act.]

Article XIA

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the mandatory participation law in an occupational pension scheme.]

Article XII. Temporary increase tax-free

Compare Versions Save Relationships (...) (External Link) Permanent Link

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.


Article XIII

Compare Versions Save Relationships (...) (External Link) Permanent Link

Expired


Article XIIIa

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Income Tax Act 2001.]

Article XIIIb

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Income Tax Act 2001.]

Article XIIIc [ Expired by 29-08-2002]

Compare Versions Save

Article XIV

Compare Versions Save Relationships (...) (External Link) Permanent Link

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.


Article XV

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 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.

  • 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.


Article XVI

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 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 2000

The Minister of Justice,

A. H. Korthals