Key Benefits:
Law of September 27, 2007 amending the General Law on State Taxation and of any other laws, in the framework of strengthening fiscal law enforcement and shortening decided deadlines (Strengthening fiscal law). law enforcement)
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 particular, we have considered that it is desirable to strengthen tax law enforcement and to shorten the deadlines for law enforcement. General Law on State Taxation and any other laws to be adapted;
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:
A [ Red: Change the Law on the payroll Tax 1964.]
B [ Red: Change the Law on the payroll Tax 1964.]
Ba If this Act enters into force after 30 June 2006, by way of derogation from the text Article 28, parts d to f , for the period from 1 January 2006 to 30 June 2006, read as follows:
(i) to notify the worker of the salary received in a calendar year, of the tax withheld and of other information which may be of interest for the purposes of the income tax levy;
e. of the worker who benefits from present employment to determine the identity by means of a document as referred to in Article 4 (1). Article 1 (1), first paragraph, below 1 ° to 3 °, of the Identification Light Act and-if the employee is a stranger in the sense of the Aliens Act 2000 and does not belong to the category under international law agreements with the exception of the obligation to have a valid residence permit as provided for in that law and a valid employment permit as referred to in Article 3 (2) of the Treaty. In the Act of Labour aliens-also the right of residence in the matter of the provision of employment on the basis of a valid residence permit or on the basis of a valid employment permit, and of the nature of the work, take up a copy of the number and a copy thereof in the payroll records.
Bb [ Red: Change the Law on the Pay Tax 1964.]
D [ Red: Change the Law on payroll 1964.]
E [ Red: Modises the Law on payroll 1964.]
F [ Red: Change the Law on the Pay Tax 1964.]
G [ Red: Modises the Law on payroll 1964.]
A In respect of an application or statement of objection lodged at or before the date of entry into force of this Act, the law shall continue to apply in respect of the legal time limits as it was immediately preceding that time.
B Months that are situated before the entry into force of this Act may not be part of the six-month period referred to in Article 30a of the Law on Earnings Act 1964 .
The following Article IA, Parts A and B , modified articles of the Inheritance law 1956 find for the first time to apply with regard to taxable facts within the meaning of the Inheritance law 1956 which occurred on or after 1 January 2006.
The following Article IA, part C , changed article of the Inheritance law 1956 finds for the first time to apply with regard to taxable facts within the meaning of the Inheritance law 1956 which occurred on or after the day of entry into force of the amendment.
Article 28, introductory sentence and part d, of the Law on Pay Taxation 1964 , as provided for by that section by 31 December 2005, shall continue to apply in respect of the calendar year period that ended before 1 January 2006, as referred to therein.
Article 36b of the 1990 Act of Law does not apply to the extent that the body referred to in a decision published before the date of entry into force of this Act is as intended for Article 49 of the Invorting Act 1990 liability has been lodged.
This Law shall enter into force on 1 January 2008, on the understanding that:
a. Article IV, third paragraph , shall work back to 1 January 2005;
b. Article VI (Ba) , shall work back to 1 March 2005;
c. Article I, Parts Bb and F , Article IA, Parts A and B , Article II, Parts E, F and G , Article VI (Bb) , Article X, part Aa, first paragraph, and parts G and H , Article XIIA, first paragraph , Article XIIIA , Article XIIIC and Article XIIIG back to and including 1 January 2006;
ed. Article II, Section Bb , shall work back to 1 July 2006;
e. Article IA, part C , and Article X, part F , working back up to and including the time at which Article I, Section Oa, of the 2006 Tax Plan enters into force;
f. Article VI, Part Abis , and Article XIIA, second paragraph , entry into force at a time to be determined by royal decree.
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 at Gravenhage, 27 September 2007
Beatrix
The Secretary of State for Finance
,J. C. de Jager
Published the sixteenth October 2007The Minister of Justice
E. M. H. Hirsch Ballin
