tax news December 2002
Acceptance tax plan 2003Het tax plan 2003 has been
accepted with a large number of motions and amendments. The most
important modifications with respect to the original plan are the
following: the depreciation restriction for beleggingspanden
does not come there, the interests charged on arrears of income tax
for green placements, direct placements in audacity capital,
social-ethical placements and cultural placements continue exist,
however, but the interest charged on arrears of income tax for
indirect placements in audacity capital comes expire. The
spaarloontegoeden from the years 1990 and 2000 elsewhere nevertheless
fall rather by 1 January 2003.Start venture replacement sale of a
range pavilion and the start of a public place a number of kilometres
verderop was according to the Supreme Court no strike of a venture.
The manager made plausibly, who he could its venture in a
similar manner and did not strike continue therefore. The staff
members operative in the range pavilion had moved over to the new
venture. The vervangingsreserve (now herinvesteringsreserve)
could be applied and no tax to be levied there concerning at sale of
the pavilion stipulated quiet reserves and goodwill. To maintain
cabinet goes agreed that employees can put as from 2003 maximum 470
to spaarloon aside. The salary savings scheme remains with that
maintained, they it that it becomes tax-free to save amount lower.
The profit-sharing regulation and the premium couple regulation
come expire, however. The life course regulation goes a year
later in, on 1 January 2004. the deblokkering of the spaarloontegoeden
by 1 January 2003 now also no longer continue. On 1 January
2003, however, the savings balances fall from the premium couple
regulation and the profit-sharing regulation free up to a time
threshold VAT for VOF a company under firma (v.o.f.) is for the VAT
entrepreneur. Consequence of it is, which the v.o.f. taxpayer
for the VAT is. The participating associates are that not
separately Btw-plichtig. For that reason the court found pine
bosch, which the v.o.f. under conditions could also only one time use
the certain threshold for purchases from other EU-MEMBER states and
the transport of it to the Netherlands. Laatstgenoten
pensioengevend remunerations stipulate possible bovenmatigheid pension
the Supreme Court in a judgment have decided, which automatically does
not lead postponing the pension commencing date to an excessive
pension. There was the dispute presented in therefore no talk of
a taxable pension revendication. The scope of the pension
revendications after this delay stipulates, as it happens, the
possible bovenmatigheid. The reference court in this procedure
has approved recent that the border of 70% of the laatstgenoten
pensioengevende remunerations is decisive for the question if a
pension is excessive. No liability industrial insurance
contributions for manager for the taxes and premiums social insurance
which is by a venture chargeable, is (also) an actual driver in
principle several responsible. That liability is possible only
expires if paying to the driver is not blame and report has been
swiftly made of the payment impotence of the company. When there
are several drivers, its all governing board members separately
several responsible. The implementation institute employee
insurance schemes (UWv) can put one or more drivers to own choice
responsible. According to a pronouncement of the central Council
the UWv must motivate that choice, however, in a sound manner
Source "tax news December 2002": General
Head index page of "tax news December 2002"
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