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Act of 14 December 2000 amending certain tax laws relating to the second tranche of the 2001 Enterprise Package (Law Enterprise package 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 considered that it would be desirable to introduce a package of fiscal measures to encourage the dynamism of entrepreneurship in a broad sense and to reduce the desired use of resources;
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:
Expired.
On the issue of liability for 1 January 2001 at the base of Article 40 of the Act of Invorting As this was the case on 31 December 2000, Article 50, second paragraph, of that Act if, in the case of true last paragraph of Article, applicable before 1 January 2001, the period for the establishment of objections has not yet expired.
1 By way of derogation from the provisions of Article 25, first paragraph, of the 1990 Act of Invorting Grants the recipient of the person liable for the payment of livestock farming (Stcrt) under the Conditions of Employment. (55) The undertaking ceases after 19 March 2000 and, before 1 January 2001, on its written request, to defer payment for a period not exceeding 10 years, provided that sufficient security has been lodged, for tax purposes other than those covered by it. income tax due on the strike of that undertaking and attributable to the difference between the book value and the value in the economic movement of an own dwelling, including the non-independent of that dwelling Sales and subsoil of such dwelling and origination, which at the time the strike is part of the undertaking's assets. The tax on the difference referred to in the first sentence shall be determined as far as possible in accordance with the rate laid down in Article 57, second paragraph, of the Income Tax Act 1964.
2 The postponement will be granted only in so far as the person liable for payment is considered to have insufficient resources-other than the home-to be able to pay the tax without delay and to make it plausible that the tax is to be taxed within the period A deferral may be granted.
3 The deferral shall be terminated:
a. In case of bankruptcy of the tax culprit;
b. where the debt restructuring scheme applies to natural persons in respect of the person liable to the tax;
c. in the event of death of the tax culprit, unless the partner, with whom the tax culprit has sustained a common household attitude and who at the time of the death of the tax culprit as a resident at the joint residential address is registered in the basic personal data records, allows payment of tax satisfaction during the period for which deferral is granted and undertakes to pay the remaining tax debt within that period comply;
d. in the case of alienation of the dwelling, or if the dwelling otherwise loses the character of his own residence.
4 In respect of the amount for which a deferral has been granted at the foot of the first paragraph, it shall not be possible during the deferral unless the person liable to the tax so requests.
For the purposes of application of paragraph 1, charging interest shall be treated in the same way as the income tax in respect of which a deferral is granted on the basis of that paragraph.
For the application of Article 15 of the Law on Corporate Tax 1969 if the final interest in the taxable person on or after 18 October 2000 and before 1 January 2001 has been substantially changed, the date of this amendment and the time taken immediately preceding that amendment shall be made on 1 January 2001.
1 For the purposes of applying Article 20a, first paragraph, of the Law on Corporate Tax 1969 remains an alteration of the ultimate interest in the taxpayer that took place before 27 June 2000, provided that:
a. if this law would not have been elevated to law and would have entered into force, Article 20, fifth paragraph, of the Law on Corporate Tax 1969 would not apply; and
b. the taxpayer drove an undertaking directly prior to the change.
2 The first paragraph shall apply only in respect of years in which the condition referred to in the first subparagraph is fulfilled: Article 20a, fourth paragraph, part (a), seventh paragraph (b) of the Law on corporation tax, 1969 .
1 This Law shall enter into force from 1 January 2001, with the exception of: Article XI, Parts A and B , which will enter into force on 31 December 2000.
2 Article 20a of the Law on Corporate Tax 1969 shall be applicable for the first time starting from financial years beginning on or after 18 October 2000.
3 Article 3.65 of the Income Tax Act 2001 shall apply to conversions referred to in that Article where the formation of the public limited or private company or the contribution of the company to the company takes place on or after 1 January 2001. By way of derogation from the first sentence, Article 18 of the Law on Income Tax, 1964, as set out on 31 December 2000, still applies if the plan to transpose before 1 January 2001 has been committed and registered and the The transfer from the income tax levy to the corporation tax levy is also to take place before 1 January 2001.
4 The in Article IV changes to be made to work until 1 January 2000.
5 Article VII, part E , first, it applies to disposals that have taken place after 31 December 2000. For alienations from before 1 January 2001 Article 40 of the Act of Invorting As of 31 December 2000.
6 Article XII works back to June 27, 2000.
This law is cited as: "Enterprise package Act 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
