Besluit van 24 oktober 2019 tot inwerkingtreding van artikel IIA van de Wet implementatie eerste EU-richtlijn antibelastingontwijking
Besluit van 24 oktober 2019 tot inwerkingtreding van artikel IIA van de Wet implementatie eerste EU-richtlijn antibelastingontwijking
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 14 oktober 2019, nr. 2019-0000160891;Gelet op artikel III, tweede lid, van de Wet implementatie eerste EU-richtlijn antibelastingontwijking;Hebben goedgevonden en verstaan:
Enig artikel
A van de Wet implementatie eerste EU-richtlijn antibelastingontwijking treedt in werking met ingang van de dag na de datum van uitgifte van het Staatsblad waarin dit besluit wordt geplaatst en werkt terug tot en met 1 januari 2019.
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, 24 oktober 2019Willem-AlexanderDe Staatssecretaris van Financiën, M. Snel
Uitgegeven de vijfde november 2019 De Minister van Justitie en Veiligheid, F.B.J. Grapperhaus
NOTA VAN TOELICHTING
Op basis van artikel IIA van de Wet implementatie eerste EU-richtlijn antibelastingontwijking is de earningsstrippingmaatregel zoals opgenomen in artikel 15b van de Wet op de vennootschapsbelasting 1969 niet van toepassing op geldleningen die verband houden met de financiering van bij ministeriële regeling aan te wijzen op 25 oktober 2018 bestaande langlopende openbare-infrastructuurprojecten. Omdat geen verboden staatssteun mag worden verleend bij die tegemoetkoming is destijds aangegeven dat de maatregel eerst zou worden voorgelegd aan de Europese Commissie (EC)1 en is geregeld dat de maatregel op een bij koninklijk besluit te bepalen tijdstip in werking treedt, waarbij kan worden bepaald dat die maatregel terugwerkt tot en met 1 januari 2019. Met betrekking tot de projecten die in dat kader ingevolge artikel XXVII van de zogenoemde eindejaarsregeling 20182 zijn aangewezen, is vervolgens geregeld...
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