Law of 18 December 2003 amending certain tax laws and regulations (Other fiscal measures 2004)
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 into account that, in the context of fiscal policy for 2004, it is desirable to introduce amendments, relaxations, adjustments and some technical repairs in a number of tax laws;
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:
In respect of decisions which are subject to objections as referred to in Article 28r, fourth paragraph , and payments as referred to in Article 28s, first paragraph, of the Law on Turnover Tax 1968 , as included in Article IX (A) and (B) of this Act , given, respectively, before the date of entry into force of this Act, the time limit for the submission of a statement of objection shall end, by way of derogation from Article 22j of the General Law on State Taxation and Article 6: 8 of the General Administrative Law Act six weeks after the date of entry into force of this Act.
1 For the calendar year 2004, for the random depreciation on films and film investment deduction, the Articles 3.33, 1st to 4th paragraph , 3.36 , 3.37 , 3.40 , 3.42b, first to seventh paragraph , 3.44 , 3.47a , 3.52 and 10.10 of the Income Tax Act 2001 , and the Articles 8 and 18 of the Law on Corporate Tax 1969 As well as the provisions based thereon, such as those articles and provisions, as of 31 December 2003, applicable with regard to the delivery costs incurred before 1 January 2005.
2 The first paragraph shall apply only where a request for a declaration is made to Article 3.37, first paragraph , respectively 3.42b, 1st member, of the Income Tax Act 2001 was submitted before 1 January 2005.
3 A request for a declaration as intended Article 3.42b, first paragraph, of the Income Tax Act 2001 may be submitted after 31 December 2003 but before 1 January 2005 for as long as the total amount of declarations issued which have resulted in a contract of interest, as referred to in the 2002 film investment designation The amount to be charged to the amount entered in the 2003 budget shall be less than the latter amount.
4 If a request to make a statement as intended Article 3.42b, first paragraph, of the Income Tax Act 2001 was lodged after 31 December 2003 but before 1 January 2005, may-by way of derogation from the date of that Article -Our Minister of Economic Affairs will issue the declaration if it is to fit in with the amount entered in the 2003 Budget.
If the proposal of a law amending the Cost Tax Act (28 917) brought into law by royal message of 23 May 2003 becomes law, and enters into force, the application of the law of the law shall apply: Article 8, first paragraph, of the Law on State Taxation the correction factor at the beginning of 2005 decreased by 0,023 and at the beginning of the years 2006, 2007 and 2008 by 0,014.
1 Under the application of Article 16 of the Temporary Referendum Act this Law shall enter into force with effect from 1 January 2004, on the understanding that:
b. Article IX back to and including the date on which the draft law of 19 May 2003 submitted by the Royal Message amending the Law on Turnover Tax, 1968, in respect of the-in principle, temporary-introduction of a turnover tax scheme for electronic services (e-commerce) (28 887) has been made law and has entered into force if that date is situated before the date of entry into force of this Act;
c. Article X, Part B , applicable for the first time as from 2005;
ed. Article XII, Part C, first paragraph , working back to 1 January 2002;
2 By way of derogation from the first paragraph, Article I, Section D , in force at a time to be determined by royal decree.
3 By way of derogation, to the extent of the first paragraph Article XXa to operate on a date to be determined by royal decree, which shall have retroactive effect until 1 January 2004, where necessary.
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, 18 December 2003
The Secretary of State for Finance,
J. G. WinePublished twenty-ninth December 2003
The Minister of Justice,
J. P. H. Donner