Law of 13 December 1996, adjusting the income tax and income tax and amending legislation and reducing the administrative burden on industry (Law adjusting wages and income tax and personal income tax, etc.). 1997)
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:
Alzo We considered, that it is desirable the Law on Income Tax 1964, the Act on payroll tax 1964 and, in conjunction with them, adapt any other laws with a view to reducing the administrative burden of business;
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:
To attenuate the effect of Article II, part I, on the wage tax tables for special rewards as intended Article 26, 1st paragraph, of the Law on Pay Taxation 1964 may be derogated from under the ministerial arrangements for the calendar years 1997 and 1998 as provided for in that paragraph.
The Royal Decree of 8 October 1996 ( Stb. 488) amending the Decision to exclude sales tax deduction 1968 (tax deduction on bicycles for the purposes of commuting) is approved.
In the case of the combination of proposals of the law which took place in December 1996 State Sheet are published and changes are made to the Act on payroll tax 1964 , the 1964 Income Tax Act, 1964, the Act on Income Tax. Law of corporation tax 1969 , the Act on the dividend tax, 1965 , the Inheritance law 1965, the Act of recovery 1990 or the Law reduction of payroll tax and public insurance premiums The Minister of Finance recovers from a ministerial settlement that it is not, or is not, or has not been properly dealt with or as a result of such collusion in the designation of articles of art, references and the like in the said laws.
1 This Law shall enter into force from 1 January 1997, with the exception of: Article VII (A) and (B) , and Article VIII (F) , which shall enter into force with effect from 1 July 1997, and Article VIII, Parts A, B, C, D, E, G and H , which shall enter into force with effect from 1 January 1998.
3 By way of derogation from the second paragraph, the income tax and corporation tax interest charged for a period beginning in the calendar year 1996 shall be calculated, in a simple way, over the period of commencement of the period. six months after the end of the period for which the tax is charged and ending on the day of the day on the ticket or on the day of the day of the copy of the judgment or of the notification from which the tax is to be issued. reduction.
4 By way of derogation from the second paragraph, charging interest shall be paid in respect of the payroll tax relating to the calendar year 1996 if the worker is subject to a refund attack or a refund is given to him; A single calculated over the period of six months after the end of the calendar year to which the tax levied or the refund is applied and ends on the day of the day of the bill of the ticket or on the day of the day of the ticket day-drawing of the copy of the decision or of the copy of the judgment or of the notification proves to be the refund or reduction.
5 By way of derogation from the second paragraph, in the event of a reduction in a preliminary attack imposed over a period beginning in the calendar year 1996, the amount of recovery interest shall be greater than the amount of the amount of recovery interest payable in respect of a period exceeding the amount of the amount of the recovery interest. a number calculated on a period of six months after the end of the period for which the tax is charged and ending on the day of the day of the day of notification of the notification to which the reduction shall be made, subject to the proviso that the recovery interest to be reimbursed shall be made at least to f 5000. For the purposes of applying the first sentence, the recovery interest shall be included in the recovery interest reimbursed on the basis of previous reductions made in connection with the same attack.
7 This law is cited as: Law adjustment wage and income tax and income tax (a. a. 1997).
Burdens and orders that are in the State Sheet will be placed, and that all ministries, authorities, colleges and officials who so concern will keep their hands on the precise execution.
Given in Gravenhage, 13 December 1996
The Secretary of State for Finance,
W. A. F. G. Vermeend
The Secretary of State for Social Affairs and Employment,
F. H. G. de GravePublished 23rd December 1996
The Minister of Justice,