Key Benefits:
Law of 18 December 1995, amending the Law on Turnover Tax, 1968, the Law on Taxation of Law, and some other tax laws relating to the fight against constructions relating to immovable property
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 take measures to combat the undesirable use of legislation relating to immovable property,
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:
1 This Act shall enter into force from the day following the date of issuance of the State Sheet in which it is placed, and works with the exception of Article II (B) , Article III, Section G .2, and in Article III (H) , included Article 55 of the Law on Taxation of Legal Service , back to 31 March 1995, 6 p.m.
2 With regard to procurement referred to in Article III (A) , catches the in Article III (H) no earlier than the date of entry into force of this Act, Article 54, first paragraph, referred to above.
3 With regard to procurement referred to in Article III (A) , is Article 42, first paragraph, of the Invording Law 1990 shall not apply earlier than from the date of entry into force of this Act.
4 Article III, Part A , outside the scope of application if it is shown that in Article III (A) This acquisition is the result of a written agreement of 31 March 1995, 6 p.m., provided that the inspector has been informed of the agreement within four weeks of the entry into force of this law. The first sentence shall not apply in respect of acquisition to a supply or service within the meaning of the Law on turnover tax, 1968 where the amount of the sales tax is payable, if the compensation referred to in Article 8, first paragraph, of that law is lower than the value of the value, Article 9, of the Law on Taxation of Law and the transferee is the sales tax on the basis of Article 15, of the Turnover Tax Act 1968 may not, or may not, reduce substantially.
5 By way of derogation from paragraph 1, the retroactive effect referred to in that paragraph shall not apply to the rental of immovable property on the basis of a written agreement existing on 31 March 1995, 6 p.m., provided that the time of commissioning of the immovable property by the lessee is situated before the date of entry into force of this Act, unless such law enters into force after 31 December 1995, in which case the entry into service by the lessee must have taken place before 1 January 1996.
6 By way of derogation from Article 15, fourth paragraph, of the Law on Turnover Tax 1968 the turnover tax which has been overtaken on the basis of that Article shall be payable for the first time in respect of a 10th instalment for the first time in the financial year in which the economic operator is successful, and thereafter in each of the nine financial years, following that accounting year. The tax shall be due in the last fiscal period of the accounting year.
7 The provisions of paragraph 6 shall apply only to the rental of immovable property, provided that the economic operator demonstrates that the fourth paragraph of Article 15, as set out in that paragraph, would apply to him on the basis of a 6 p.m. on 31 March 1995; existing written lease agreement, the time of entry into service of the immovable property by the lessee is situated before the date of entry into force of this Act, unless this Law comes into force after 31 December 1995, in which case the the placing in service by the renter must have taken place before 1 January 1996, and the agreement within four weeks After the entry into force of this Act has been notified to the inspector.
8 In the case of ministerial arrangements, detailed rules may be laid down for the application of this Article.
9 By way of derogation from paragraph 1 and paragraph 5, Article 11 (1), first paragraph, shall continue to be part B , under 5 °, of the Law on turnover tax, 1968 As that stated immediately before the date of entry into force of this Act, from the date of commencement of the 10th financial year following the financial year in which the lessor has been the owner of the immovable property, provided that:
a. The rental shall take place on the basis of a written agreement existing on 31 March 1995, 6 p.m.;
b. the time of entry into service of the immovable property by the renter is situated before 1 April 1996;
(c) at least one percentage of the foundation cost of the immovable property to be fixed by ministerial arrangement per year; and
d. The written agreement within four weeks of the entry into force of this Act has been notified to the inspector.
10 With regard to the acquisition of cases as referred to in Article 4 of the Law on Taxation of Legal Service Remains Article III (C) , outside application if it is shown that the procurement is the result of a written agreement of 31 March 1995, 6 p.m., provided that the inspector has been notified to the inspector within four weeks of the date of entry into force of this law.
1 Article 258 of Book 6 of the Civil Code shall apply to the rental of immovable property on the basis of a written agreement existing on 31 March 1995, 6 p.m.
2 Article 53 of the Law on turnover tax, 1968 shall not apply to the rental of immovable property referred to in the first paragraph.
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.
Issued in Gravenhage, 18 December 1995
Beatrix
The Secretary of State for Finance,
W. A. F. G. Vermeend
Published on the 28th of December 1995The Minister of Justice,
W. Sorgdrager
