Besluit van 23 november 2023 tot vaststelling van het tijdstip van inwerkingtreding van artikel X, onderdeel G, van de Fiscale verzamelwet 2023
Besluit van 23 november 2023 tot vaststelling van het tijdstip van inwerkingtreding van artikel X, onderdeel G, van de Fiscale verzamelwet 2023
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 22 november 2023, nr. 2023-0000255318; Gelet op artikel XVI, tweede lid, van de Fiscale verzamelwet 2023;Hebben goedgevonden en verstaan:
Enig artikel
onderdeel G, van de Fiscale verzamelwet 2023 treedt in werking met ingang van 1 januari 2024.
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, 23 november 2023Willem-AlexanderDe Staatssecretaris van Financiën, M.L.A. van Rij
Uitgegeven de negenentwintigste november 2023 De Minister van Justitie en Veiligheid, D. Yeşilgöz-Zegerius
NOTA VAN TOELICHTING
Bij indiening van het wetsvoorstel Fiscale verzamelwet 2023 was het voornemen om (het toen voorgestelde) artikel 30ia van de Algemene wet inzake rijksbelastingen (AWR) op 1 januari 2023 niet voor alle belastingmiddelen in werking te laten treden. Voor de loonbelasting en de omzetbelasting was inwerkingtreding namelijk pas voorzien in 2026, omdat het eerder niet uitvoerbaar was vanwege automatiseringsredenen. Door het arrest van de Hoge Raad van 18 november 20221 is het echter wenselijk gebleken om artikel 30ia AWR ook ten aanzien van de loonbelasting en omzetbelasting eerder dan 2026 in werking te laten treden. Uit genoemd arrest volgt namelijk, kort gezegd, dat geen belastingrente in rekening kan worden gebracht voor de periode dat een belasting- of inhoudingsplichtige de verschuldigde belasting reeds heeft betaald. In de brieven van 15 december 2022 aan de Tweede en Eerste Kamer van de Staten-Generaal is daarom aangekondigd dat artikel 30ia AWR voor de...
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