Besluit van 15 juni 2020 tot inwerkingtreding van artikel XXII van Overige fiscale maatregelen 2018
Besluit van 15 juni 2020 tot inwerkingtreding van artikel XXII van Overige fiscale maatregelen 2018
Wij Willem-Alexander, bij de gratie Gods, Koning der Nederlanden, Prins van Oranje-Nassau, enz. enz. enz. Op de voordracht van de Staatssecretaris van Financiën van 11 juni 2020, nr. 2020-0000094818, Directoraat-Generaal voor Fiscale Zaken, Directie Directe Belastingen; Gelet op artikel XXII, aanhef, van Overige fiscale maatregelen 2018;Hebben goedgevonden en verstaan:
Enig artikel
van Overige fiscale maatregelen 2018 treedt in werking met ingang van 1 juli 2020.
Onze Minister van Financiën is belast met de uitvoering van dit besluit dat met de daarbij behorende nota van toelichting in het Staatsblad zal worden geplaatst. ’s-Gravenhage, 15 juni 2020Willem-AlexanderDe Staatssecretaris van Financiën, J.A. Vijlbrief
Uitgegeven de drieëntwintigste juni 2020 De Minister van Justitie en Veiligheid, F.B.J. Grapperhaus
NOTA VAN TOELICHTING
Dit besluit regelt de inwerkingtreding van artikel XXII van Overige fiscale maatregelen 2018, in overeenstemming met de aanhef van genoemd artikel.
De in genoemd artikel opgenomen wijzigingen hebben betrekking op de vereenvoudiging van de dwanginvordering van belastingschulden onder een derde op wie de belastingschuldige een vordering heeft of zal verkrijgen. Ingevolge dit besluit treden die wijzigingen op 1 juli 2020 in werking. De inwerkingtreding van deze wijzigingen geschiedt bij koninklijk besluit als gevolg van het amendement van het lid Omtzigt1. Doel van dit amendement was dat de vereenvoudiging van het derdenbeslag niet eerder in werking treedt dan geregeld is dat bij dit beslag een vrij te laten bedrag wordt gerespecteerd. Naar aanleiding hiervan is een wijziging van de Uitvoeringsregeling Invorderingswet 1990 (URIW 1990) opgenomen. In deze wijziging van de URIW 1990 wordt uitvoering gegeven aan...
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