Key Benefits:
Law of 1 July 2009, Fiscal Stimulus Package and other fiscal measures
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 considered that it would be desirable to introduce some tax incentives for the preparation of the Additional Policy Agreement, and also to make some amendments, adjustments and technical repairs. bring;
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:
This part has not (yet) entered into force; see the summary of changes
This part has not (yet) entered into force; see the summary of changes
Article 81a of the Act on Motor Vehicle Taxation 1994 does not apply at the beginning of the calendar year 2009 on the amounts, mentioned in the Article 23 and 25 of that Act .
Article XXVII of the 2008 Tax Plan does not apply at the beginning of the calendar year 2008 on the amounts, mentioned in the Articles XV , XVI and XVII of the 2008 Tax Plan .
1 The Articles 67d , 67th and 69 of the General Law on State Taxation Such persons shall continue to apply to offences committed prior to the date of entry into force of this Act on the day preceding the date of entry into force of this Act.
2 With regard to declarations made or to have been made before 1 January 2010, the Article 67n of the General Law on State Taxation As it was in force on 30 June 2009, applicable until 1 January 2010.
1 This Law shall enter into force from the day following the date of issuance of the Official Gazette, in which it is placed, subject to the following:
a. Article IX shall work back to 1 January 2008;
b. the Article III, Part B , V, Parts B and C , VIII and XII back to and including 1 January 2009;
c. Article III (A) , working back to 5 March 2009;
ed. Article V, Part A , operating back to 1 June 2009, and
e. Article XVI will enter into force on 1 July 2009, if the date of entry into force of this Law is before 1 July 2009.
2 By way of derogation from the first paragraph, the Articles I and II to operate at a time to be determined by Royal Decree. That royal decree may stipulate that of the Article I, Section C , included Article 57a of the Law of Invorting 1990 the entry into force of the first and second sentences of the second paragraph at an earlier date and the entry into force of the seventh paragraph at a later date.
3 By way of derogation from the first paragraph Article X to operate on a date to be determined by royal decree, where it may be determined that this Article shall work back to and including an earlier date.
4 By way of derogation from the first paragraph Article XI in force on 1 January 2010, provided that: Article XI first application finds after Article 90 of the Law on Environmental Taxation was applied at the beginning of the calendar year 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, 1 July 2009
Beatrix
The Secretary of State for Finance
,J. C. de Jager
Issued the first of July 2009The Minister of Justice
E. M. H. Hirsch Ballin
