Key Benefits:
General Law on State Taxation 1994
The Secretary of State for Finance,
Having regard to the Articles 6 , 7 , 8 , 13 , 14 , 19 , 39 , 40 , 47a , 62 and General Law on State Taxation , Article 31 of the Law on Earnings Act 1964 and the Articles 11 and 14 of the 1966 Act on Motor Vehicle Tax ;
Decision:
1 This scheme shall give effect to the Article 5b , 5c , 5d , 6 , 8 , 13 , 14 , 19 , 21d , 21k , 38, second paragraph , 39 , 47b, 2nd Member , 52, fourth member , 62 and 67, second paragraph, subparagraph (b) of the General Law on State Taxation , Article 67, second paragraph, part b, of the 1990 Act of Invorting , Article 10 (b) of the 1970 Registration Act , the Article 18 and 54 of the Law on Taxation of Law and Article 10 of the Dividend Tax Act 1965 .
2 This scheme is governed by the law: General Law on State Taxation .
1 An institution shall be regarded by the inspector as a general utility, if and as long as:
(a) the rules and the actual activities of the institution show that the institution is of a non-profit-making nature with the total of its generally useful activities;
(b) the rules and the actual activities of the institution indicate that the institution is of the sole or almost exclusive interest of the public interest;
c. according to the rules of the institution and the facts, it appears that a natural person or a legal person may have the capacity of the institution to have its own funds, provided that the inspector is, if necessary, under the conditions of enable him to allow a support foundation and the institution or institutions supported by this Foundation to be fully supported, over and over each other's ability to be their own. power;
d. The setting does not hold more power than is indicated in Article 1b ;
(e) the members of the institution of the institution determining the policy in respect of the work which they have undertaken in that capacity do not receive any remuneration other than compensation for expenses incurred and a non-superimposed Vacationing;
(f) the institution has a current policy plan which provides an insight into the work to be carried out by the institution to achieve its objective, the means of recruitment of income, the management of the capacity of the institution and the use thereof;
g. the institution's administrative costs are reasonably proportionate to the expenditure for the purpose of the institution;
(h) the institution's rules show that, upon the termination of the institution, a net liquidation balance shall be devoted to a general interest institution with a similar objective or a foreign institution which is to be used as a exclusively or almost exclusively, the aim of which is to achieve a similar objective;
i. the administration of the institution is set up in such a way as to make it clear that:
1 °. the nature and extent of the expenses to be paid and vacated by the individual members of the institution of the institution responsible for determining the policy;
2 °. the nature and extent of the costs incurred by the institution for the management of the institution and the nature and extent of the other expenditure of the institution;
3 °. the nature and extent of the income of the institution; and
4 °. the nature and extent of the capacity of the institution; and
j. by electronic means, by electronic means, the institution shall disclose information in relation to its functioning.
2 A general utility may engage in commercial activities to finance its objective if the income, being the balance of income and expenses, has been realised with those activities, in accordance with Article 1b , within a reasonable period of time, fully or substantially, to that objective.
The decision in which an institution is designated as a general utility may work back up to and including a date for its day drawing.
4 The inspector shall make the marking of an institution as a general purpose known to be publicly available to the public. It shall not be regarded as such further to a suitable public.
5 In general, useful activities shall be understood as meaning all activities designed to achieve or promote the objective of a general interest. Activities are not generally useful if the institution carries out the whole of those activities at commercial rates.
6 For the purposes of this Article, the term 'commercial activities' shall mean the provision of services for the purpose of financing the general useful activities of the Member State in respect of commercial tariffs; A positive result is to be achieved.
7 The information referred to in paragraph 1 (j) shall be composed of at least:
a. the name of the institution;
b. The number, for the purpose of Article 12 (a) of the Commercial Registry Act 2007 , from the institution, or where the institution is established outside the Netherlands, the tax identification number provided by the Dutch Tax Service for that scheme;
c. the postal or visiting address, or the telephone number, or the e-mail address of the institution;
d. the objective according to the rules of the institution;
e. the outlines of the current policy plan referred to in the first paragraph, part f, of the institution;
f. the management composition, the remuneration policy of the institution and the names of the directors, with the exception of:
1 ° the names of directors of denominations and their self-employed parts and bodies in which they are united; and
2 ° the names of directors for which the inspector grants an exemption at the request of the institution because it has been shown that the publication of these names presents a real hazard to the personal safety of those drivers or their relatives;
g. a current report of the activity or activities of the institution being exercised;
(h) the balance and the statement of benefits and charges, including explanations, of the institution or, where the institutions do not actively raise money or goods under third parties and the funds available to them or the proceeds thereof, to devote exclusively or substantially to their objective (pure capital funds) or if the denominations and their independent parts and bodies in which they are united, the State of benefits and charges and a summary of planned uses, including explanatory notes.
8 The information referred to in paragraph 7 (h) shall be made publicly available within six months of the end of the financial year.
1 A general utility does not hold any more power than is reasonably necessary for the continuity of the work planned for the purpose of the institution.
2 Power required for the continuity of the planned activities referred to in paragraph 1 shall be understood as follows:
a. ability or components thereof which have been acquired by the institution under the disposition of the grant or endowment, and which, on the basis of conditions attached to that disposition or donation, whether or not in real terms, is maintained are to be kept;
(b) assets items in so far as their conservation is derived from the objective of that institution; and
(c) assets and assets held for the purpose of the planned acquisition of assets, to the extent that an institution reasonably needs those assets for the purpose of the institution.
The general purpose of the institution shall indicate in its financial administration the purpose for which the assets are held, together with a statement of reasons for the extent of that power.
As State referred to in Article 5 (b), first paragraph, (a) (a) (4), and (b) of the Act and as referred to in Article 5c, part d, of the Act shall be designated any power with which, in relation to the collection of income tax, income tax, income tax and inheritance tax without restriction or reserve, the exchange is governed by the exchange of information, information and information and data carriers.
A generally useful institution shall be regarded by the inspector as a cultural institution if, and as long as the law is concerned and the actual work of the institution, it appears that the institution is either exclusively or almost exclusively Focuses on culture.
2 The decision establishing a general interest is to be considered as a cultural institution to be returned to and including a date for its day drawing.
3 The inspector shall make the marking of an institution as a cultural institution in an appropriate manner known to the public. It shall not be regarded as such further to a suitable public.
1 In the case of a request, a category of institutions or a group of institutions linked to each other to be regarded as being of general interest or of cultural institutions in a single objectionable decision (common interest). The request shall state the institutions in which the request relates.
2 An institution to which a request for common designation relates but which does not fulfil the conditions of eligibility as a general utility shall not be included in the common designation.
3 A decision on a common designation may be withdrawn separately in respect of any of the institutions so identified, with effect from the moment when that institution no longer meets the conditions laid down. The withdrawal of that Decision may be returned to and including a date for its day drawing.
1 A foundation qualifies as a support foundation, SBBI, if and as long as:
(a) its articles of association and actual work show:
1 °. that it was set up solely for the purpose of raising money in support of a particular social interest institution which is a member of a national representative dome in the field of sport or music;
(2) that the money collected is intended solely for a special investment or expenditure on the occasion of the celebration by that institution of its 5-year existence or a multiple thereof;
3 °. the manner in which the celebration referred to in 2 ° is to be completed;
4. that the members of the institution of the foundation determining the policy in respect of the work carried out by them in that capacity for the foundation receive no compensation other than a fee for expenses incurred and a non-supermoderate Vacationing;
5 ° the foundation shall spend the money collected in respect of the celebration referred to in 2 ° in the calendar year of the said celebration, the calendar year preceding or the following calendar year at the latest;
6 °, that, upon the termination of the foundation, a net liquidation balance shall be devoted to the establishment of an institution which is of general interest; and
7 °. the calendar year that it wishes to qualify as a SBBI support foundation;
b. the administration of the foundation is designed in such a way as to show:
1. the nature and extent of the expenses to be paid and vacated by the individual members of the institution of the Foundation, and
2 °. the nature and extent of the costs incurred by the Foundation for the management of the Foundation, and the nature and extent of the Foundation's expenditure for the purposes of the celebration referred to in subparagraph (a) (2).
2 The collection by the Foundation shall clearly indicate the purpose of the collection and the year referred to in paragraph 1 (a) of the first paragraph.
3 Per social interest institution, only one foundation per celebration referred to in paragraph 1 (a) (2) (a), as the aid foundation, may qualify as SBBI.
4 The inspector shall make available to the public the existence of an aid foundation, SBBI, in an appropriate manner.
1 With regard to taxes which are levied by way of attack, the taxable person who is not invited to do so within six months of the date on which the tax liability was incurred shall be kept by the inspector to call for the declaration to be made.
2 By way of derogation from the first member, with respect to the inheritance tax, the taxpayer who is not within the in Article 45 of the Succession Act 1956 the eight-month period shall be invited to make a declaration, the inspector shall be required to request the request to make a declaration.
3 By way of derogation from paragraph 1, the taxable person shall be the taxable person and the donor who has incurred the taxable donation, which shall not, within two months of the end of the calendar year in which the donation is made, the person liable to pay the levy. has been invited to make a declaration, to ask the inspector to make a request for the declaration.
4 The request shall be lodged within two weeks of the expiry of the periods referred to in the first, second and third paragraphs.
For the purposes of application of paragraph 1, a tax debt whose size may be fixed at the end of the period for which the tax is charged shall be deemed to have been incurred at the time of the period or the period during which the tax is to be established. Tax-duty ends.
6 The first paragraph shall not apply where an attack has already been imposed on the period for which the tax is levied or it must be reasonably assumed that, over that period, after the payment of the levy, there is no tax is or will not be subject to an attack.
1 With regard to the taxes which must be met or paid on the declaration, the taxable person shall be obliged to keep the withholding agent, who has not already been invited to make a declaration, before the date on which the goods are subject to the payment of a declaration. tax must be paid, the inspector requested to make a request for the declaration.
2 Legal person referred to in the Article 4, first paragraph, part a, of the Law on Taxation of Legal Service , who knows whether it is reasonable to suspect that an acquisition of shares in that legal person has taken place under the conditions laid down in that provision, is held before the date on which the tax on that acquisition is required. shall be paid, the inspector requesting an invitation to make a declaration, if the legal person is not already invited to make a declaration for the purpose of such an acquisition.
3 An association as referred to in Article 4, first paragraph, part b, of the Law on Taxation of Law The inspector, who has not already been invited to make a declaration in respect of a calendar year, shall, within 14 days of the date of the invitation to make a declaration, request the application.
The Articles 2 and 3 Defined commitments shall be subject to the obligations defined in the Articles 43 and 44 of the Act persons referred to.
An invitation to make a declaration shall be made by issuing or sending a declaration of letters indicating the manner in which the declaration is made, a description of the particulars or documents requested and the period within which the declaration is to be lodged. shall be done.
Declaration is made by reference to the letter sent in the declaration letter Article 4a , indicated form, submission or transmission of the requested information or documents.
The Tax Office may support the fulfilment of obligations imposed by private taxpayers under the tax law. This support takes place in the public interest as referred to in Article 25h, fifth paragraph, of the Competition Act . In support of compliance with obligations arising under the tax law, in any event, the following definitions shall apply:
(a) making available means for the declaration or for the electronic submission and signing of declarations; and
Support, inter alia, with the funds referred to in subparagraph (a), of parties which provide assistance in complying with obligations arising from the tax law, provided that such parties do not seek reimbursement for the provision of such aid.
1 With respect to the inheritance tax and the schenking tax, the inspector shall waive the obligation to submit the particulars and documents and other data media or the content thereof in the call for declaration. or to be sent if:
(a) the taxable person, within the time limit prescribed for reporting purposes, provides, otherwise, the particulars and documents and other data media or the content thereof in the call for declaration;
(b) the taxable person shall clearly and unreservely draw up and sign up the document containing that information.
2 The taxable person is not kept up to the obligation referred to in Article 2, second and third paragraphs If he has fulfilled the conditions laid down in points (a) and (b) of the first paragraph, within the time limits laid down therein.
Concerning the transfer tax relating to an acquisition of goods other than the goods referred to in the Article 4, first paragraph, part a, of the Law on Taxation of Legal Service , of which a notarial deed is made, is made by the notary on behalf of the transferee, by offering to register the deed and offering the particulars, Article 4 of the Implementing Rules for the Registration Act 1970 , in the manner specified in that Article. The document shall also state whether, in connection with the acquisition of the immovable property or cases, one or more of the movable assets are also acquired. Where that is the case, the instrument shall also specify the total amount of the sum which has been or was acquired or obtained in respect of that undertaking and whether that amount is included in the consideration given in the act for the immovable property or business. The movable case or cases referred to in the preceding sentence shall be included in the instrument or in an annexe made out in the case of the minute. The inspector may ask the notary for a copy of the annexe. The instrument shall contain all the information which is or may be of interest to the levy of the transfer tax.
The obligation to comply with Article 54 of the Law on Taxation of Legal Service It shall be satisfied, unconditiously and without reservation, to be completed, signed and delivered or sent by the inspector to be issued or sent by the inspector.
The declaration referred to in Article 10, of the Law on Dividend Tax 1965 It shall be done within three years of the end of the calendar year in which the proceeds were made available.
The inspector may dispense with the obligation to supply or transmit the information requested in the call for declaration and other data carriers or their contents, the inspector may grant a derogation in the case of the person who has been invited to carry out the information. the lodging of the declaration, on an inside of the inspector following Article 9, first to third paragraphs, of the Act The request for a declaration lodged shall be renewed.
1 The inspector shall submit a provisional attack if the amount to which the attack is likely to be determined, after the payment of the charges and the provisional attacks already imposed, is justified by his opinion.
2 The determination of the amount of a preliminary attack is an estimate. For income tax purposes, this estimate may be made on the basis of the data that has served to determine the most recent tax hit on the most recent fiscal year. For corporation tax, this estimate can be made on the basis of the average of the data that has served to establish the most recent tax attacks on the two most recent tax years.
As far as possible, the inspector shall take into account amendments to the legal provisions relating to the levying of tax and to other amendments which may be of relevance to the charge of taxation. If:
a. A change as referred to in the fourth sentence does not, in good time, be or can not be implemented in a timely manner, or not fully, by means of which, in the determination of the provisional attack, it is not taken into account in the correct manner; held; and
(b) the amount of the provisional attack is not appreciably different from the amount likely to be determined by the attack, after the advance of the charges and the provisional attacks already imposed;
the inspector may refrain from supplementing the provisional attack, including on a request made by the taxable person for that purpose. In that case, the modifications shall be taken into account when the attack is adopted.
3 The provisional attack of a fiscal unit as intended Article 15 of the Law on Corporate Tax 1969 , in the case of the year in which the date of the insertion time, and the following year, shall be determined as if the parent and the subsidiary were already united during the two preceding years.
Where a provisional attack is or will be determined income tax and a relevant change occurs in the circumstances of interest to the imposed or impose provisional attack, the taxpayer shall do so as soon as possible. possible on the way in which the inspector has been informed by the inspector. This notice shall be deemed to be a request for revision as referred to in Article 9.5, first paragraph, of the Income Tax Act 2001 to be.
1 The period for which the turnover tax, the taxation of private cars and motor cycles and the insurance tax is to be paid is the calendar quarter, or, where the inspector so requests, or the taxable person on a calendar quarter. calendar month declaration, the calendar month.
2 As regards the taxable person for a 12-month financial year which does not coincide with the calendar year, the accounting period and the accounting period shall take place in the place of the calendar quarters, the calendar months in question.
3 In special cases, the inspector may designate a period other than a quarter or a month for which the taxes referred to in the first paragraph are to be paid.
4 The period for which the taxes referred to in paragraph 1 must be paid shall be substituted for those who, at any time-other than temporarily-who ceases to be taxable persons, shall be replaced by the part which has expired at that time of that period.
1 The period for which the excise duty, the consumption taxes of non-alcoholic beverages, the probability tax of the person giving the opportunity to participate in domestic casino games or to domestic games of chance which are made through the Internet It must be paid for, or be paid to, the operator of a game of games, the taxes on groundwater, tap water, waste and coal, as well as energy taxes, is the calendar month.
2 As regards the taxable person for a 12-month financial year which does not coincide with the calendar year, the accounting year shall take the place of the calendar months.
3 In special cases, the inspector may designate a period other than the calendar month in which the taxes referred to in the first paragraph are to be paid.
4 The period for which the taxes referred to in paragraph 1 must be paid shall be substituted for those who, at any time-other than temporarily-who ceases to be taxable persons, shall be replaced by the part which has expired at that time of that period.
1 The period for which the payroll tax is to be paid shall be the calendar month or period of four consecutive weeks. The inspector shall inform the withholding agent of the period of time for which he is subject in a calendar year.
2 For a period of four consecutive weeks, the first period of the calendar year shall begin on the Monday preceding the first Thursday of the calendar year.
3 For a period of four consecutive weeks, the calendar year shall contain a maximum of 13 periods.
4 For a period of four consecutive weeks, by way of derogation from the second paragraph, that:
(a) in cases where the first period of the calendar year begins after 1 January of the calendar year, the period from 1 January to the beginning of the first period shall be added to that first period;
(b) where the last period of the calendar year ends before 31 December of the calendar year, the period after the end of the last period until 31 December of the calendar year shall be added to that last period;
(c) where the first period of the calendar year begins in the previous calendar year, the period up to 31 December of the previous calendar year shall be added to the last calendar year of the previous calendar year,
(d) where the final period of the calendar year ends in the following calendar year, the period from 1 January of the following calendar year shall be added to the first period of the following calendar year.
5 The period for which the payroll tax is to be paid shall be replaced by the part of the period which expires at that time, in respect of the person who, at any time, other than temporarily ceases to be content-based.
By way of derogation from Article 28, first paragraph , is the period for which the payroll tax is to be paid:
a. for the independent internal skipper who has chosen his place of residence in accordance with Article 1, first paragraph, of the Implementing Decision General Law on State Taxation 1964 : calendar sixmonth, unless the inspector progressthat Article 28 is applicable to this indoor skipper;
(b) for the natural person on the payroll tax of the worker who carries out exclusively or almost exclusively services for the benefit of his household, including the provision of care to the members of that household: calendar year;
c. for the parent in respect of the payroll tax of his children working in his undertaking, to the extent that the tax has been levied by withholding Article 27, 6th paragraph, of the Law on Wage Tax 1964 : the calendar year;
d. for the natural person in respect of the payroll tax of the employee who provides services exclusively in the context of provisions as referred to in Article 3 (2). Article 35, second paragraph, parts b and d, of the Law of Work and Income to Labor : the calendar year.
1 The inspector shall grant, at the request of the taxable person, the withholding agent, the withholding tax or the turnover tax, on a request from the taxable person, in respect of a period, if, in respect of that period, or a period which has ended before or at the same time as that taxable person, that taxable person, who is withholding tax, has made a request for reimbursement of sales tax because of the fact that the sales tax due is less than the amount of the sales tax payable in the case of deduction of VAT. qualifying sales taxes.
In the case of payment of a payroll tax for a period of four weeks not ending at the end of a calendar month, for the purposes of applying the first sentence:
(a) that period shall be deemed to have ended at the end of the calendar month in which the period ended;
(b) the twelfth period of the calendar year, by way of derogation from subparagraph (a), shall be deemed to have ended at the end of the calendar year.
2 Postponement shall be granted only on the basis of the turnover tax refund.
3 Postponement shall not be granted if:
a. The declaration of which deferral is requested has not been lodged in due time;
(b) the request has not been made at the latest by the declaration referred to in subparagraph (a);
(c) the request does not include the authorisation to use the sales tax refund for the payment on the declaration of which a deferral is requested; or
d. The refund sales tax at the foot of the Article 24 of the Act of Invorting can be offset against irrevocably fixed tax attacks.
4 If the person making the request for a deferral is a subsidiary, a parent company is a parent company in respect of which corporation tax is levied on the application of Article 15 of the Law on Corporate Tax 1969 , the first paragraph shall also apply if the request for reimbursement of sales tax has been made by the parent company or by another subsidiary which has entered into it for the purpose of taxing corporation tax; For example, a subsidiary of a subsidiary.
The inspector shall determine as soon as possible, but within five working days of the receipt of a notification as referred to in Article 21d, first paragraph, part a, of the Act or the emergence of a situation as referred to in Article 21d, first paragraph, part d, of the Act , whether or not the 'in study' endorsement is posted.
The inspector shall, on his own motion, reduce his own-initiative income, which shall be determined as soon as it has been shown, unless:
a. five years have elapsed since the end of the calendar year to which the income relates;
b. the inaccuracy of the income given stems from jurisprudence first delivered after the income tax liability or payroll tax debt is irrevocably fixed, unless the Minister of Finance has been established. otherwise has determined;
c. the inaccuracy of the income given arises from policy rules of the Minister of Finance who have been issued first after the income tax liability or payroll tax debt is irrevocably fixed. Unless otherwise provided by the Minister of Finance;
d. the inaccuracy of the income given arises from the fact that first after the income tax liability income or payroll tax debt is irrevocably fixed, an appeal is made on a fiscal basis. facility, to which an appeal must be made on the declaration or at any other legally prescribed moment; or
(e) the fact that the income given is determined at an excessive amount and any other income given, whether or not of the same person, is determined in respect of the same fact to an amount to be too low; in that case, is of ex officio reduction, in so far as the income tax or payroll tax related to the latter is or can be levied.
1 In determining the number of days to be calculated under Chapter VA of the Tax Rate Act, a full calendar month shall be set at 30 days, excluding the month on the last day of which the period for which the interest is to be paid calculated ends, in which case the actual number of days is taken into account.
2 The amount of the tax interest to be charged shall be rounded down to the whole of the euro.
3 The amount of the tax interest to be reimbursed shall be rounded up to the whole of the euro.
For the application of Article 38, second paragraph, of the Act , shall be designated by the States Parties to the Agreement on the European Economic Area: Iceland, Norway and Liechtenstein.
1 On grounds of Article 39 of the Act Exemption shall be granted:
a. Conditional granted;
b. to be granted reasonable quantities of goods or services.
Further conditions and restrictions may be laid down by the inspector.
2 An exemption referred to in paragraph 1 shall cease when the conditions applicable to the exemption are no longer fulfilled. The conditions applicable to an exemption shall in any event not be met if a good or utility value of a service exempted, wholly or partially, is used by or to benefit from an exemption Other than the person for whom the exemption was granted. Where an institution or person is no longer entitled to an exemption provided for in paragraph 1, the exemption shall be waived for goods and services purchased in the past, in so far as it is good or utility of the service It may not be deemed to have been consumed in full.
3 Where an exemption referred to in paragraph 1 lapses, the tax exempt from the exemption shall be payable by the person for whom the exemption is granted. The institution or person shall be considered to be a taxable person. The tax payable shall be calculated on the basis of the rate-and, where applicable, the daily value of the good or the remaining utility value of the service in respect of which the exemption is granted-at the time of expiry of the exemption. In the case of improper use of an exemption, the amount of tax due shall be fixed at at least the amount of the exemption granted.
4 A turnover tax exemption provided for in paragraph 1 shall be granted in the form of refund of tax paid. However, in the event of an achievement in a diplomatic mission or consular representation, an international organisation, foreign NATO armed forces or a military cemetery, the economic operator performing the performance may refrain from doing so. the charging of sales taxes where the institution makes a valid statement by the inspector in due time to the economic operator certifying that no tax need be charged. At the request of the institution referred to in the second sentence, the inspector shall issue this certificate if, in his opinion, a turnover tax exemption is claimed and the fee shall not be less than € 35,000.
5 The exemptions from turnover taxes and excise duties referred to in paragraph 1 relating to motor fuels intended for official use by a diplomatic mission or consular representation or an international organisation, or for personal use by a member or member of staff of such an institution shall be granted only if the vehicle has been issued for the vehicle, or a BN/GN plate number in the series 70-00 to 88-99. The exemptions shall be granted in the form of refund of tax paid.
6 Taking into account the provisions of the first, second and third paragraphs, in cases in which: Article 39 of the Act (i) exemption from taxes on the importation of a motor vehicle shall be subject to a turnover tax relief on delivery or intra-Community acquisition of a motor vehicle. The conditions and limitations of the relevant exemption from import taxes shall apply mutatis mutandis.
7 For the institutions and persons referred to in paragraph 5, exemption from excise duty and exemption from tax on motor vehicles with regard to motor fuel duty exemption provided for in paragraph 1 of this Article and motorcycles the terms and conditions of the Articles 7: 8 to 7:14 of the General Customs Procedure applicable mutatis mutandis.
In cases where on the basis of Article 39 of the Act an exemption is granted from turnover taxes relating to the supply of natural gas or electricity intended for official use by a diplomatic or consular representation, an international organization, foreign trade or other NATO forces or a military cemetery, are also granted an exemption from energy taxes.
2 The exemption from energy tax is achieved by refund of charges levied and paid. However, the exemption may be made directly in respect of NATO, foreign NATO forces and military cemeteries, if the inspector has issued a permit to the person carrying out the supply in order to supply no tax to be charged.
3 A request for refund of energy tax shall be lodged within 13 weeks of the dispatch of the final statement of the energy distribution company. The request for refund shall be submitted on the basis of the final invoice for the energy distribution company. This invoice shall be returned to the decision on the request for refund. Article 91 of the Law on Environmental Taxation shall apply mutatis mutandis.
In cases where on the basis of Article 39 of the Act an exemption is granted from turnover taxes relating to the supply of water intended for official use by diplomatic or consular representation, an international organisation, foreign NATO forces or a military cemetery, shall be granted an exemption from the tax on tap water.
2 The exemption from the tax on tap water is achieved by refund of charges levied and paid. However, the exemption may be made directly in respect of NATO, foreign NATO forces and military cemeteries, if the inspector has issued a permit to the person carrying out the supply in order to supply no tax to be charged.
3 A request for refund of charge on tap water shall be lodged within 13 weeks of the end of the final statement of the water supply company or of the individual water supply. The request for refund shall be submitted to the final invoice of the water supply company or to the individual water supply. This invoice shall be returned to the decision on the request for refund. Article 91 of the Law on Environmental Taxation shall apply mutatis mutandis.
1 Of the taxes referred to in paragraph 3 of this Article shall be taken into account, subject to the conditions laid down in the Articles 34 , 36 , 37 and 38 , exempt members from diplomatic missions and, with the exception of honorary consuls, the members of consular representations of other Powers, provided that they:
a. are not Dutchman; and
b. Do not hold permanent residence in the Netherlands.
The exemptions referred to in paragraphs C, d, e and f of paragraph 3 shall be granted in respect of members of the administrative, technical and operating staff only if they have been in the Netherlands for ten years since the start of employment. have expired.
2 The exemption for the persons referred to in paragraph 1 shall apply mutatis mutandis to the members of their families residing with them and, subject to reciprocity, to the private servants employed by them, provided that: they:
a. are not Dutchman; and
b. Do not hold permanent residence in the Netherlands.
3 The exemption provided for in this Article shall apply with regard to:
a. Income tax;
b. payroll tax;
c. Turnover taxes;
d. Motor vehicle tax;
(e) the taxation of passenger cars and motorcycles;
f. The gambling tax.
4 The first paragraph shall apply by analogy with regard to officials of international organizations which Article 39 of the Act to be eligible for the exemptions granted to members of diplomatic missions. The second paragraph shall apply mutatis mutandis to the resident family members of officials of international organizations who are members of international organizations which are resident in the Community. Article 39 of the Act to be eligible for the tax exemptions granted to members of the family of members of diplomatic missions residing in person.
5 Exemption from turnover tax shall be granted only on condition of reciprocity; in respect of officials of international organisations, Article 39 of the Act to be eligible for the exemptions as granted to diplomats, shall be subject to compliance with Article 32, first paragraph , assuming that the condition of reciprocity is met.
1 The income tax exemption provided for in Article 33 -shall not extend beyond the post or the relationship of income of the type referred to in Chapter 7 of the Income Tax Act 2001 . In the calculation of income tax on non-exempt income items, exempt income components are not taken into account.
2 The payroll tax exemption provided for in Article 33 Does not extend to the remuneration or salary of the post or relationship.
3 The gambling tax exemption provided for in Article 33 , does not extend to the prices of domestic gambling.
1 Of taxes referred to in paragraph 2 of this Article shall be taken into account, subject to the conditions laid down in the second paragraph of this Article. Articles 36 , 37 , 38 and 39 , shall be exempt from the diplomatic and consular representations of other powers, with the exception of honorary consular representations.
2 The exemption provided for in paragraph 1 shall apply with regard to:
a. The turnover tax;
b. Motor vehicle tax;
(c) the taxation of passenger cars and motorcycles;
d. The transfer tax.
3. Honorary consular representations, subject to compliance with the provisions of the Articles 36 and 39 , exempt from:
a. The turnover tax;
b. The transfer tax.
4 The exemptions from turnover taxes and motor taxes referred to in this Article shall be granted only on condition of reciprocity.
5 The exemptions provided for in this Article shall be granted to the head of diplomatic or consular representation.
1 The sales tax exemption for the purposes of the Article 33 persons referred to is granted for the supply of movable property for their personal use, with the exception of the supply of food, drink or tobacco products. The exemption shall be granted only if the fee per invoice is at least € 225.
2 The turnover tax exemption for the purposes of the Article 35, first paragraph The diplomatic and professional consular representations of the kind used for the supply of goods and the provision of services for the official use of these representations shall be granted. Under official use is understood to be housing members of the representation. The exemption shall be granted only if the fee per invoice is at least € 225.
3 The sales tax exemption for the purposes of the Article 35, third paragraph , the honorary consular representations referred to above shall be limited to the following performance:
a. the provision of immovable property and of rights to which they are subject, intended for the official use of the representation, including immovable property and rights to which they are subject to the provision of the members of the representation, with the exception of honorary consuls;
b. the supply of goods and the provision of services intended for the building, remodeling, repair and maintenance, not including the cleaning, of the official premises of the office, with the exception of the residence of the Honorary Consul;
c. the lease to the representation of immovable property, for official use.
4 The refund shall be granted only if the delivery or the service is entered in a form issued or sent by the inspector on request, on presentation of a printed invoice, which shall be clear and clear shall be specified:
a. the day on which delivery or service is carried out;
b. Name and address of the economic operator making the delivery or the service;
(c) the name and address of the person to whom the supply is made or the service provided;
d. a clear description of the goods or service supplied;
e. the quantity of goods delivered;
f. the allowance; and
g. the amount of the tax due in respect of the supply or service.
If the fee per invoice exceeds an amount of € 225, a proof of payment shall also be attached to the form.
5 The form referred to in paragraph 4 shall be sent to the declaration for reimbursement, together with the invoices and any proof of payment, together with the invoices attached thereto. Invoices and proof of payment, if any, shall be returned to the copy of the decision on the request for refund.
1 The motor vehicle tax exemption provided for in the Articles 33 and 35 , is granted for motor vehicles intended for personal use by the Article 33 Persons referred to or intended for official use for the purposes of the Article 35, first paragraph , diplomatic and professional consular representations.
2 Motor vehicle tax exemptions shall be granted only if the vehicle has been issued with a CD licence or a GN/GN plate in the series 70-00 to 88-99 or in the series 90-00 to 99-99.
1 The exemption from taxation of motor cars and motorcycles intended for use in the motor vehicles Articles 33 and 35 , to be granted for passenger cars and motorcycles intended for personal use by the vehicle in question. Article 33 Persons referred to or intended for official use for the purposes of the Article 35, first paragraph , diplomatic and professional consular representations.
2 The exemption from taxation of motor cars and motorcycles shall be granted only if the vehicle has been issued for the vehicle, or a BN/GN plate in the series 70-00 to 88-99 or in the series 90-00 to 99-99. No refund shall be granted from tax already paid for the vehicle.
1 The exemption from transfer tax provided for in Article 35 It shall be granted for the tax due on the acquisition by a foreign party of immovable property situated in the Netherlands and intended for the accommodation of a diplomatic mission or consular office or who is responsible for the provision of a are intended for habitation by the head of diplomatic missions or consular representation, with the exception of honorary consuls. The exemption from transfer tax shall, subject to reciprocity, be granted in respect of the tax due on the acquisition by a foreign party of immovable property situated in the Netherlands and intended to be acquired in the Netherlands. for habitation by other members of a diplomatic mission or consular office. Acquisition is understood as meaning of the Law on Taxation of Legal Service.
2 The exemption is granted in the form of refund of tax, unless our Minister has previously issued a permit not to comply with a tax.
1 A conditional sales tax exemption shall be granted to diplomatic missions and consular representations, international organisations and NATO forces established or stationed in another Member State of the European Union, with the exception of NATO forces of that Member State itself.
2 A conditional exemption from turnover taxes shall be granted to staff of the institutions referred to in the first paragraph.
3 When granting the exemptions provided for in paragraph 1, the conditions, such as the other Member State which has established for the institution or the staff member, for the purpose of exemption from turnover tax in respect of performance in the Member State concerned, are subject to the conditions laid down in Article 3 (1) of internal free circulation, mutatis mutandis. The exemptions shall not be granted for goods intended for use within the Netherlands, or for services relating to such goods.
4 The exemptions provided for in paragraphs 1 and 2 shall be granted only if the institution or the staff member submits an original, certified statement by or on behalf of the other Member State, showing that they are entitled to such exemption, or Exemption from turnover taxes. This declaration should be made use of the EU document implementing the VAT exemption and excise duty applicable to intra-Community purchases by embassies and consulates and their members, international organisations and certain officials thereof, and NATO parts.
5 The exemption provided for in paragraph 1 and second paragraph may be granted directly where the institution or the staff member concerned, in good time, makes a valid declaration as referred to in the fourth paragraph to the economic operator who has the performance - The exemption provided for in paragraphs 1 and 2 may be granted in the form of refund of tax if the amount of the fee per invoice is at least € 225.
6 The exemption shall lapse when the conditions laid down in paragraph 3 are not or are no longer satisfied. The amount of the turnover tax payable shall not exceed the amount of the relief granted.
An employee who does not reside in the Netherlands and who is in employment outside the Netherlands to a Dutch public legal person is, by way of derogation, to the extent of Article 2, third and fourth paragraph, of the Law on payroll 1964 and Article 7.2, seventh paragraph of the Income Tax Act 2001 , exempt from income tax under income tax if:
a. in respect of the salary of the worker does not have a double taxation convention and the Tax Scheme for the Kingdom of the Netherlands and the Tax Scheme for the Netherlands Netherlands are not applicable; and
(b) the worker has been recruited in the country where he is employed; and
c. by the Mogenity in whose territory the provision of employment is carried out in accordance with the position taken in respect of employees of the legal entities governed by public law who are employed in the Netherlands and are recruited in this field.
The obligation to comply with Article 47b of the Act , shall be met at the latest at the time when the data and information referred to in Article 53, second and third paragraphs, of the Act , by an administrative agent as referred to in Article 22, first paragraph, of the Income Tax Decision 2001 shall be provided to the inspector.
1 The obligation of professional secrecy, Article 67, first paragraph, of the Act , Article 67, first paragraph, of the 1990 Act of Invording and Article 10, first paragraph, of the Registration Act 1970 , shall not apply to the following administrative bodies in so far as they relate to the following data for the purposes of the following public-law tasks:
a. the Minister of Finance:
1 °. data used by the State Audit Service for audits and investigations as referred to in Article 3 (2). Chapter VI of the Comptability Act 2001 , or for the purpose of work entrusted to the Audit Service Reich by the Tax Service;
2 °. information on the presumption of the existence of an unmanaged legacy, assets and personal data and any other information deemed necessary for the liquidation of the State Real Estate and Development Company of unmanaged legacies;
b. the Minister of Internal Affairs and Kingdom Relations:
1. data for the purposes of the tasks assigned to the General Intelligence and Security Office;
2. data on the income of former officials over a period of time for the purposes of the implementation of severance schemes of the sector of the economy;
3. data on the income of former office holders over a given period for the purposes of the execution of the waiting-money scheme based on the General pension law political office holders ;
4. data on the income of Commissioners of the King, mayors, deputees, aldermen, chairs of waterboards and members of the daily management of waterboards over a given period for the purposes of the implementation of Ancillary income netting arrangements;
5 °. data relating to administrative fines Chapter VIIIA of the Act imposed or could have been imposed if the deadline to impose it had not expired, with regard to candidates for the function of King ' s Commissioner, Mayor, State Representative or Acting Assistant State Representative of Bonaire, Sint Eustatius and Saba of Bonaire, Sint Eustatius of Saba for the purpose of the judgment of the Minister of the Interior and of the relations of the Kingdom of the applicant for the nomination of a candidate for one of the above mentioned functions;
6 °. payroll numbers of the institutions included in the overview of the Stichting Pension Fund ABP, for the purpose of linking public sector employers to the existing labour contingent sectors in the context of the policy research;
c. the Minister of Defence:
1. data on the income of former servicemen over a period of time for the purposes of the implementation of severance schemes;
2 °. data for the purposes of the tasks assigned to the Military Intelligence and Security Service;
d. the Minister for Economic Affairs:
1 °. data that may be relevant for the execution of Title 3.11 of the national EZ-subsidies scheme ;
2 °. data relating to holdings as referred to in Article 4, first paragraph, part a, of the Oil Products Stock Formation Act 2012 for the purposes of the implementation of that Act;
3. data on the income of fishermen who have resigned, for the purpose of verifying the correctness of the financial concession granted to those fishermen, as referred to in Article 4 (2). Article 4:9, first paragraph, part d, of the LNV scheme-grants ;
e. the Minister of Security and Justice:
1 °. data on possible unusual transactions for the purposes of implementation and enforcement of the Law for the prevention of money laundering and financing of terrorism by the Financial Intelligence Unit of the Netherlands;
2. data that may be relevant for the exchange of legal assistance requests in the context of the approach to cross-border, serious crime by the IPOL department of the Foreign Unit;
3 °. data used for the execution of the Police Act 2012 by the Rijksrecherche;
f. the Minister of Education, Culture and Science: data on income over a certain period of (former) civil servants for the purpose of establishing unemployment benefits;
g. the Minister of Infrastructure and the Environment:
1 °. the numbers of persons working in holdings and the extracted amounts of groundwater, on which groundwater tax has been calculated, for the purpose of establishing the pollution value for the Water Act ;
2 °. data used by the Environment and Transport Inspectorate for the purposes of supervision of compliance with laws and regulations of the Ministry of Infrastructure and the Environment, as far as the Environment and Transport Inspectorate as Supervisor has been designated as well as work to promote the safety and quality of the environment to the extent that it is within the monitoring domains of the Environment and Transport Inspectorate;
3 °. data relating to rightholders of cars, which are the right holders of a new motor vehicle with a rote filter, for the purposes of the implementation and enforcement by the Agency NL of the Motor Vehicle Grant Scheme (BW) Diesel-diesel emission-required and entitled to return BPM;
4. specific industry and product knowledge, results and findings of investigations and actions, as well as data of citizens and enterprises belonging to the target refractory importers, wholesalers and retailers, for the benefit of the Select fireworks from the Environment and Transport Inspectorate;
h. the Director of the FIOD: data used by the FIOD in the context of criminal enforcement of the legal order following: Article 3 of the Special Investigation Services Act ;
i. The National Director of the Tax Service/Large Companies: data used in the context of non-fiscal surveillance and tracing tasks assigned to this organisation, but excluding data used in the framework of the implementation and enforcement of the Law on the Prevention of Money Laundering and Financing of Terrorism;
j. municipalities:
1. profits from enterprise, wages and profits resulting from other activities within the meaning of the Income Tax Act 2001 relating to a period of time and to the identification of a possible withholding agent within the meaning of the Act on payroll tax 1964 of (former) officials for the purpose of establishing and controlling payments of unemployment benefits under municipal regulations;
2. data on the income of former office holders over a given period for the purposes of the execution of the waiting-money scheme based on the General pension law political office holders ;
3 °. information on the amount of the income tax to be paid in respect of tax credits granted, in the name of the liable bank account numbers as evidenced by the files for the purposes of accounting management, Registration of registration documents and identifying information of any withholding agent within the meaning of the Act on payroll tax 1964 for the purposes of collecting municipal taxes;
4. data on home residence for the purpose of countering permanent housing of recreational housing;
5 °. registration records of circus and fairground cars as referred to in Article 30, first paragraph, part b, of the Motor Vehicle Act 1994 for the implementation and enforcement of municipal decefauration policies in the prohibition of the introduction of environmental zones;
6 °. the name, address and place of residence of heirs, for the purpose of the collection of vacant municipal tax debts of the deceased;
7 °. data that may be relevant for the authorisation and the holding of surveillance in the context of the Environmental Environment Act ;
k. Waterscapes:
1. data on the income of former officials in respect of a given period for the purposes of the execution of the waiting-money scheme based on the General pension law political office holders ;
2 °. information on the amount of the income tax to be paid in respect of tax credits granted, in the name of the liable bank account numbers as evidenced by the files for the purposes of accounting management, Registration of registration documents and identifying information of any withholding agent within the meaning of the Act on payroll tax 1964 for the purposes of collecting water taxes;
3 °. data that may be relevant for the implementation and monitoring of compliance with the Water Act ;
L. the D.A.:
1. information which may be relevant for the establishment of claims for the dissolution of legal persons;
2. data on the income and assets of the person against whom a criminal investigation has been initiated as referred to in Article 126 of the Code of Criminal Procedure for the purpose of carrying out the investigation by the investigating officer responsible for the criminal investigation;
3 °. data on offences for which each person is subject to Article 161 of the Code of Criminal Procedure is competent to return a declaration;
4. data on the income and assets of the person against whom a criminal investigation has been initiated, for the purpose of a kidnapping claim as referred to in Article 4 (2). Article 36th of the Code of Criminal Law ;
5 °. information relevant for the enforcement of judgments on grounds of Article 553 of the Code of Criminal Procedure ;
Municipalities, municipalities, provinces, the police, the D.A., the Minister of Social Affairs and Employment, the Royal Marechaussee, the Inspectorate SZW, the Social Insurance Bank, or the Implementing Institute Workers ' Insurance: Data which necessary to ensure that cooperation within the framework of the comprehensive application and enforcement of public authorities is effective and efficient in so far as a memorandum of understanding has been concluded with these governing bodies;
n. academic hospitals: data on the income and assets of (former) employees over a given period for the purpose of determining unemployment benefits;
o. universities: data on the income and wealth of (former) employees over a given period of time for the purpose of establishing unemployment benefits;
p. the Consumer and Market Authority: data that may be of interest for the performance of the tasks entrusted to it by or under the law;
q. the Pension and Supervisory Board: data on income and assets over a given period for the purpose of establishing pension contributions under the Follow-up Victims Act 1940-1945 , the Law on benefits citizen-war victims 1940-1945 , the Law Extraordinary Pension 1940-1945 , the Seafarers ' law extraordinary pension-war victims or the Law Extraordinary Pension Indian Resistance ;
r. the Administrative Foundation for the Administration of the Indonesian Pensions: data on income and wealth over a given period for the purpose of determining the extraordinary pensions according to the Benefit bill accommodates two to five-year service time veterans or the KNIL professional military benefit law ;
s. De Nederlandsche Bank N.V. and the Stichting Authority Financial Markets: data and intelligence that may be of relevance to the implementation of the reliability test, intended to Article 14 of the Decision Law on the conduct of financial undertakings Wft , Article 7 of the Prudential Rules Decision , Article 2 of the Policy Rule on the Reliability of (candidate) (co-) policy determinants and holders of qualified participations in supervised institutions (Stcrt. 2005, 20), Article 2 of the Policy Rule 06-1 on the reliability of (candidate) (co-) policy determinants of the audit organisations of 19 September 2006 (Stcrt. 2006, 190) and Article 33 of the Decree-Law on the implementation of the Pensions Act and the compulsory occupational pension scheme Act ;
t. the Financial Supervision Office, De Nederlandsche Bank N.V., the National Director of the Tax Service/Large Enterprises and the Foundation Financial Markets Authority: Data that may be of interest in the implementation and enforcement of the Law for the prevention of money laundering and financing of terrorism ;
u. the participantants of the partnership without legal personality Financial Expertise Centre (FEC), referred to in Article 1 of the Convenant's Agreement on cooperation within the framework of the Financial Expertise Centre (Convenant) FEC 2014) (Stcrt. 2014, 2351): the data necessary for the implementation of the obligations set out in that memorandum of understanding;
V. Provinces:
1. data on the income of former officials in respect of a given period for the purposes of the execution of the waiting-money scheme based on the General pension law political office holders ;
2 °. data that may be relevant for the implementation and monitoring of compliance with the requirements of the Water Act ;
3 °. data that may be relevant for the authorisation and the holding of surveillance in the context of the Environmental Environment Act ;
w. the SZW Inspectorate, the Implementing Institute Workers ' Insurance, Communes, Social Insurance Bank, Public Prosecution, Police and Social Affairs and Employment Minister (as represented in the Rural Steering Committee) Intervention teams): data necessary for the implementation of cooperation projects by means of intervention teams to prevent and reduce tax and premium fraud, benefit fraud, illegal employment and related measures; mispositions;
x. the common rules DCMR Environmental Service Rijnmond: data that may be of interest for the authorisation, and the supervision and enforcement of municipal and provincial tasks in the context of the Environmental Environment Act , the Soil Protection Act and the Noise-noise law ;
y. the Dutch Food and Warenlicensing Authority: data relating to the payment of payroll by horeca operators for the purposes of the Article 11a, first and fourth paragraph, of the Tobacco Act A distinction between employers with employees and employers without employees;
z. the inspector referred to in Article 1 (h) of the Decision to meet specific costs of care , and the recipient referred to in Article 1 (i) of that Decision: data relevant to the implementation of the Decision to meet specific costs of care;
aa. Minister for Wonen and State Department or the Central Fund for Housing: The results of file searches for the verification of the Housing Market Directorate of the Directorate-General for Wons, Building and Integration of the Ministry of the European Union Home affairs and Kingdom Relations or the Central Fund for Housing information, as well as real estate transaction data, income data and wealth data of members of the Board of Directors or Board of Directors and of Staff of the housing corporations, and of third parties in so far as such data directly or indirectly related to the said members and staff, for the purposes of supervision of the housing companies and for the purpose of integration studies;
Ab. Stichting Nationale en Internationale Road Transport Organisation: control reports and research reports drawn up following checks on transporters, data relating to VAT identification numbers of carriers and data of Carriers who are registered in one address for the purpose of carrying out and maintaining the hair on the basis of the Law on road transport goods tasks assigned;
ac. the Board of the Dutch Emissions Authority: the data used for the purposes of carrying out, supervising and maintaining the specific case of, or under the control of, the Article 9.2.2.1, first paragraph , in so far as it relates to the making available to another of fuels for the purposes of transport, and 9.2.2.6a of the Environmental Protection Act .
2 The information referred to in paragraph 1 shall be supplied at the request of the administrative body concerned. The first sentence shall not apply to the provision of data referred to in paragraph 1 (l) (3) and (aa), and to parts (i) and (t) to the extent that the data are to be supplied to the national director from the Tax Service/Large Companies.
For the purposes of the first paragraph, the following definitions shall apply:
a. income: the income given in respect of Article 21 (e) of the Act ;
b. ability: the yield basis, specified in Article 5.2 of the Income Tax Act 2001 ;
c. Registration Register data: Data from the Road Traffic Department, consisting of the date of the issuing of the registration number, the name, address and residence details of the holder of the registration number and the make and type of car.
Article 43c, first paragraph, part z , shall apply mutatis mutandis to the implementation of Article 19 of the Law onthe chronically ill and disabled .
The Implementing Decision General Law on Public Taxation 1964 is hereby repealed.
This arrangement shall enter into force on 1 July 1994.
This scheme is cited as: General Law on State Taxation 1994.
This arrangement will be placed in the Official Gazette, with the exception of Annexes OB69, OB97, OB101, OB140, MB1, MB3, MB4, MB5, MB6, MB9 and MB11, which are made available to the Executive Board of Direct Taxation of the Member States. the Ministry of Finance.
,
The Secretary of State for Finance,
M.J.J. van Amelsvoort.
