Law Adjusting Wage And Income Tax c.a. 1997

Original Language Title: Wet aanpassing loon- en inkomstenbelasting c.a. 1997

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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:


ARTICLE I

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the 1964 Income Tax Act.]

ARTICLE II

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law on the Pay Tax 1964.]

ARTICLE III

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law on Corporate Tax 1969.]

ARTICLE IV

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the 1965 Dividend Tax Act.]

ARTICLE V

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Law on Taxation of Law.]

ARTICLE VI

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the 1964 Power Tax Act.]

ARTICLE VII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the General Law on Public Taxes.]

ARTICLE VIII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Amendments to the Invording Act 1990.]

ARTICLE IX

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Social Insurance Coordination Law.]

ARTICLE X

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Public Insurance Funding Act.]

ARTICLE XI

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Reduction of payroll tax and premium for public insurance.]

ARTICLE XII

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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.


ARTICLE XIII

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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.


ARTICLE XIV

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change this law.]

ARTICLE XV

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change this law.]

ARTICLE XVI

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change this law.]

ARTICLE XVII

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modification of the Amending Law Tax Laws to the opening of objections and appeals against a number of fiscal decisions.]

ARTICLE XVIII

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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.


ARTICLE XIX

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  • 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

Beatrix

The Secretary of State for Finance,

W. A. F. G. Vermeend

The Secretary of State for Social Affairs and Employment,

F. H. G. de Grave

Published 23rd December 1996

The Minister of Justice,

W. Sorgdrager