Key Benefits:
Act of 22 December 2005 amending the Municipal Act in relation to the abolition of the user portion of the immovable property tax (OZB) on dwellings and the maximing of the remaining OZB rates (Abolition of user part OZB on dwellings)
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 have taken the view that it is desirable to abolish the user part of the immovable property tax on dwellings;
It is true that we, the Council of State, and with the mutual agreement of the States-GeneraaI, have found and understood to be the same as We approve and understand:
In case the Municipal Council takes a decision for the purposes of the calendar year 2006, as referred to in Article 220g of the Municipal Act , as that article is due to Article I Where Member States decide to take a decision on exemption, those decisions shall be deemed to have been taken on the basis of that Article as is the case after the amendment of the Municipal law under this law.
1 This Act shall enter into force with effect from 1 January 2006, with the exception of Article I, Part Ca , which shall enter into force with effect from 1 January 2007. If the Official Gazette issued this Act is issued after 31 December 2005, it shall enter into force from the day following the date of issuance of the Official Gazette in which it is placed, and shall return to it until 1 January 2006, with the exception of Article I, Part Ca , which shall enter into force with effect from 1 January 2007.
2 [ Red: Modid the Municipal Act.]
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 The Hague, 22 December 2005
Beatrix
The Minister of Home Affairs and Kingdom Relations,
J. W. Remkes
The Minister of Finance,
G. Zalm
The Secretary of State for Finance,
J. G. Wine
Published the twenty-ninth December 2005The Minister of Justice,
J. P. H. Donner