Key Benefits:
Law of 11 December 2002 amending the Law on Corporate Tax (1969) and (a) (revision of the regime for fiscal unity)
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 revise the regime of the fiscal unit in the Law on Corporate Tax 1969;
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 For the purpose of taxing corporation tax, a decision shall be taken:
a. taken pursuant to Article 32 (5) of the Income Tax Decision 1942 in connection with Article 27 of the Decree on Income Tax 1940;
(b) as referred to in Article 14 of the Taxation Act (tax) Act 1942; or
c. taken under Article 15 of the Law on Corporate Tax 1969 as it was until the date of entry into force of this Law; at the request of the taxable person in respect of whom that act was applicable at the time of application of the law in respect of which the person concerned was Foot Article 15, eighth paragraph, of the Law on Corporate Tax 1969 .
2 By way of derogation from paragraph 1, a taxable person shall remain with whom, at the time immediately preceding the date of application of the law, the person concerned shall continue to be Article 15 or Article 30, second paragraph, of the Law on Corporate Tax 1969 On request, it considered, at its request, that at the time immediately preceding the date of entry into force of this Law and the conditions laid down in or pursuant to that Article, applicable to the end of the period of application of that law the financial year of the taxable person following the first financial year of the first financial year, which was taken on or after 1 January following the date of entry into force of this Act. In that case, the order referred to in paragraph 1 shall be deemed to be in respect of that taxable person at the base of the Article 15, eighth paragraph, of the Law on Corporate Tax 1969 shall be taken at the time immediately following the end of the financial year of that taxable person following the first financial year that is caught on or after the date of entry into force of this Act. The inspector shall decide upon the application for an objection of a possible decision.
3 The first and second paragraphs shall apply only if, at the time of application by the taxable person, the taxable person is satisfied that the person concerned is satisfied with the application of the Article 15 of the Law on Corporate Tax 1969 As with effect from the date of entry into force of this Law, requirements for the establishment of a fiscal unit within the meaning of the first paragraph of that Article.
4 The taxable person who wishes to have security as to whether, at the time of application of the law, the requirement laid down in Article 15 (c) relating to the place of residence of the Member State concerned shall be fulfilled taxable person or, if that taxable person is established by foreign law, is satisfied with the requirements laid down in subparagraph (d) of that third paragraph in respect of bodies set up for foreign law, may submit a request to the inspector. The inspector shall decide upon the application for an objection of a possible decision.
(5) Where the second paragraph applies to a taxable person and that taxable person applies to the period referred to in that paragraph at the same time as the fifth paragraph of Article 15 of the Law on Income Tax 1969, 1969 is part of a fiscal unit with another taxable person, by way of derogation in so far as that of the second paragraph, the articles referred to in that paragraph and the conditions laid down by or pursuant to those Articles shall no longer apply than to the date on which such tax unit is established in respect of those taxable persons. The second paragraph, second sentence, shall apply mutatis mutandis.
6 The request referred to in paragraph 2 and paragraph 4 shall be made by the parent company referred to in paragraph 4 of this Article. Article 15 of the Law on Corporate Tax 1969 ', the public limitedcompany holding shares in a company other than that of which it is a member of the Article 30, second paragraph, of that Act , as these articles were immediately prior to the date of entry into force of this Act.
7 Where the order referred to in paragraph 1 has been taken on a request made after 20 November 2000, by way of derogation from the second paragraph, for financial years in which that paragraph applies to a taxable person, Article 15ad for: Article 15 (4) and (5) of the Law on Corporate Tax 1969 as it was until the date of entry into force of this law.
8 This Article shall apply mutatis mutandis in respect of taxable persons referred to in Article 15a of the Law on Corporate Tax 1969 .
1 If, at the time immediately preceding the date of application of this law, taxable persons for corporation tax constitute a unit within the meaning of Article 15, third paragraph or Article 30, second paragraph, of the Law on Corporate Tax 1969 , at the time this law applies to them, do not comply with the current or under Article 15 of the Law on Corporate Tax 1969 requirements for the establishment of a fiscal unit within the meaning of the first paragraph of that Article, shall end that fiscal unit as from the latter. In that case, at the request of the taxable persons, the rules applicable to the termination of that unit shall, instead of the provisions applicable to that unit, apply that of the date of entry into force of that law. with or pursuant to Article 15 , 15af , 15ag , 15ai and 15aj of the Law on Corporate Tax 1969 been put in place in respect of a termination of a fiscal unit.
2 The request is made by the parent company referred to in Article 15 of the Law on Corporate Tax 1969 ', the public limitedcompany holding shares in a company other than that of which it is a member of the Article 30, second paragraph, of that Act As such articles immediately prior to the date of entry into force of this Act, at the same time as the declaration for the last financial year prior to the date of application of this law, immediately preceding the date of entry into force of this Act. The inspector shall decide upon the application for an objection of a possible decision.
3 This Article shall apply mutatis mutandis in respect of taxable persons referred to in Article 15a of the Law on Corporate Tax 1969 .
1 If with respect to a body Article 15 of the Law on Corporate Tax 1969 from any point in time no application will be found due to the Article I, Part A Where Article 2 (4) is amended, the fourth paragraph of Article 2 of the said Act shall be deemed to have been deemed to have been deemed to have been deemed to have been deemed to be an exposition against the value of the economic activity of that body at the time preceding that date.
2 The first paragraph shall apply mutatis mutandis in the situation in which a body is only at the foot of the date on which it applies to it. Article 2 (4) of the Law on corporation tax, 1969 is established in the Netherlands, is part of a fiscal unit and occurs between 1 June 2001 and the date on which it applies to him a circumstance which breaks down the tax unit.
3 This article shall remain out of application if the real direction of the body that is only on the foot of the Article 2 (4) of the Law on corporation tax, 1969 was established in the Netherlands within one year of the date of entry into force of this law to the Netherlands. The tax unit is then deemed not to have been broken.
4 The first and second paragraphs shall not apply to assets belonging to a permanent establishment of the taxable person in the Netherlands and immovable property situated in the Netherlands.
1 At the time immediately prior to the date of the moment of withdrawal from the fiscal unit, as referred to in Article 13 (b) or (c) of the Income Tax Act 1964, as this Article was made by 31 December 1999 shall be distributed between the parent and the subsidiaries as follows:
(a) the reserve to cover risks referred to in Article 13 (b) of the Law on Income Tax, 1964, as it was referred to on 31 December 1999, shall be allocated to the carrier which is responsible for the risks which are to be used shall be insured, not before 1 January 2000, and, if that is the case by more than one company, to each of them in relation to those risks;
(b) the reserve to cover debtors ' and foreign-exchange risks referred to in Article 13 (c) of the Income Tax Act 1964, as set out at 31 December 1999, shall be allocated to the carrier which does not have the risk of being used for the purpose of establishing the risks to which the risk of such an exposure to the risks arising from the risks of such an exposure is has been insured before 1 January 2000 and, if that is the case by more than one company, to each of them in relation to those risks.
2 The third paragraph of Article 15aj shall apply mutatis mutandis to the reserve referred to in Article 13 (b) or (c) of the Income Tax Act 1964, to which a subsidiary is to be allocated to a subsidiary, as set out in this Article to 31 December 1973. December 1999.
1 Under the application of Article 16 of the Temporary Referendumwet this Law shall enter into force on 1 January 2003, and shall apply for the first time to the levy for the financial year starting on or after 1 January 2003.
2 Article VI operates back to the end of the last financial year in which the body referred to in that Article Article 15 of the Law on Corporate Tax 1969 is still applicable.
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, 11 December 2002
Beatrix
The Secretary of State for Finance,
S. R. A. van Eijck
Published in the 19th of December 2002The Minister of Justice,
J. P. H. Donner
