tax news October 2002
Restriction depreciation property according to the announced bills of the ' tax plan 2003 ' resists a number of serious measures on battery. For property matter which serves for placement (to which also the pand belongs, which lets the dga to its own Ltd) depreciation is according to the current system of a fixed percentage of the purchase value no longer possible. This system is replaced by an appreciation on purchase value or lower market value. By the generally always further increase of the value of property matter this will frequently mean in practice on whole to expire from the possibility for depreciation.Some other modifications which to to sit come there: to expire holiday compensation and some payment discounts in the salaries tax, expire spaarloonfaciliteiten, restriction of the education calculation and the abolition of the basis calculation life interest. Calculation VAT car compensations of costs for the laatstVanaf 1 October 2002 Btw-aftrek on compensations to an employee for the use of privé-auto for business at has expired. The VAT on these compensations which are related to the period up to 30 September 2002 can be brought still in calculation at the latest in the declaration over the first trimester 2003 or in the declaration over the month of March 2003. There must be able be provided written proof that the calculation is related to the period up to 30 September 2002. UWV cannot without more control report tax authority volgenHet implementation institute employee insurance schemes (UWV) levies industrial insurance contributions. Frequently it UWV bases its possible corrections on (loonbelasting)controlerapport of the tax authority without establishing a research himself. The central Social Security Appeals Tribunal has recently stipulated, which this is not in all cases lawful. For example when a compromise with the tax authority has been closed, are no longer certain the corrections the nature and altitude of indisputably. The correction notes imposed in this situation by UWV were thus insufficient of a motivation foresee and were destroyed.Health Insurance small zelfstandingen beperktHet court has determined arnhem that a compulsory health insurance for small self-employed persons is not possible when those oblige insured also insured are according to an administrative health insurance and it are excluded, which that last insurance is cancelled. According to the court a self-employed person can appeal moreover also outside the period of six weeks, laid down in the law, to leave a strongly derogatory income outside the basisreferteperiode. This leads, as it happens, to a more stable insurance position there less geswitcht needs become of health insurance. That request is possible as long as the health insurance fund declaration self-employed persons is certain not yet irrevocable.Inhabits no conveyance duty at transfer within the framework of a divorce someone who has married outside community of property, house that with the partner in property is and at a separation is allocated in principle conveyance duty gets the whole house chargeable. The court arnhem has determined recent, which it under conditions possible to the samenwonersvrijstelling such as has been incorporated in the law taxes appeal Right movement. The samenwonersvrijstelling apply when there are several acquisitions, which in the same proportion stand to the eventual gerechtigheid. Lengthening three-year under conditions can be formed herinvesteringsreserve for the book profits to be gained with sale of a company means. This leads to delay of imposition concerning the book profit. When after three years the herinvesteringsreserve not yet ' use ' are the herinvesteringsreserve fall rather in the profit. A lengthening of that period is possibly according to court Amsterdam if within the three year period implementation has been already given to the re-investment, yet this implementation has slowed down concerning ' particular circumstances '. Commencing date tax entity VAT stipulated arrangement entrepreneurs whom in financial, economic and organisational respect as such interweave its as a result of which them an entity forms can be commented, for the VAT as an one entrepreneur (tax entity). The commencing date of the tax entity is the first day next on the month in which by the inspector the arrangement tax entity has been delivered. Reacting strength to an earlier date is not possible. Entrepreneur in spite of to be lacking gerechtigheid quiet reservesHof arnhem decided, which someone who venture activities performs but was entitled could tax entrepreneur be to quiet reserves under circumstances. The self-employed person's allowance applied. At the decision was for the court decisive that the activities were independently carried out. That was also for constituents recognizable. Also commercially - and person under obligation risk was run. Niet langer onzekerheid ZZP-ers en opdrachtgeversOp verzoek geeft de fiscus aan zelfstandigen een Verklaring Arbeidsrelatie (VAR) af. With that certainty is in advance obtained concerning the work relation. Soms bepaalt het Uwv achteraf, dat een zelfstandige toch een werknemer is, waardoor alsnog premies werknemersverzekeringen worden (na)geheven. The Minister of Social Affairs and Employment has indicated, which an end will be in the short term made to that existing uncertainty. By it at this moment it is worked for a common decision UWV and the tax authority in which is stipulated when a self-employed person if entrepreneur or if employee is comment. No environment-friendly investment facilities meerDe State Secretary of finances have put temporarily for budgetary reasons three tax environment facilities directly (by 26 September) (up to 1-1-2003) outside functioning: the random depreciation environment investments (VAMIL), the energy investeringsaftrek (EIA) and the environment investeringsaftrek (MIA). The ' normal ' (kleinschaligheids)investeringsaftrek remain, however, effective. Patrick van Beek Eric of thin AA Henk angel Jean-Pierre of Gulik Anne riek Heessels Femke of pine hillock - Fierens Katja cooks AA Sjoerd Ploegmakers Joost van Roosmalen CB José van Strien Desirée Timmers Louis Velthuijsen Bart Vorstenbosch Jurgen Witlox
Source "tax news October 2002": General
Head index page of "tax news October 2002"
|
|
|
|
