Source: Fiscaal tijdschrift Vermogen (ftV) 2012/12, p. 29-33
Author(s): Paul te Boekhorst
Original title: Wetsvoorstel Uitstel van betaling exitheffingen
On May 15, 2012, the Deputy Minister of Finance presented the bill on deferral of payment of exit taxes to the Lower House. The bill will amend Dutch legislation so that it complies with the judgment rendered by the Court of Justice of the European Union in the National Grid Indus case. Based on this judgment, the tax debtor is entitled to receive a deferral of payment for the exit taxes owed.
The bill foresees an amendment to the Tax Collection Act and provides for the possibility of deferring payment for corporate and personal income tax purposes. This article discusses in detail the bill's background and content, and whether it meets the relevant conditions.