Wet bedrijfsleven 2019
Abbreviated label | Geen |
Court | Financiën |
Geldend van 01-01-2020 t/m heden
Wet van 19 december 2018 tot wijziging van enige wetten in verband met enkele maatregelen voor het bedrijfsleven (Wet bedrijfsleven 2019)
Wij Willem-Alexander, bij de gratie Gods, Koning der Nederlanden, Prins van Oranje-Nassau, enz. enz. enz.
Allen, die deze zullen zien of horen lezen, saluut! doen te weten:
Alzo Wij in overweging genomen hebben, dat het wenselijk is enkele fiscale maatregelen te treffen om voor ondernemingen een aantrekkelijk vestigingsland te blijven en gelijktijdig de aanpak van belastingontwijking voortvarend voort te zetten;
Zo is het, dat Wij, de Afdeling advisering van de Raad van State gehoord, en met gemeen overleg der Staten-Generaal, hebben goedgevonden en verstaan, gelijk Wij goedvinden en verstaan bij deze:
[Vervallen]
[Red: Wijzigt de Wet inkomstenbelasting 2001.]
[Vervallen]
[Red: Wijzigt de Wet op de vennootschapsbelasting 1969.]
[Red: Wijzigt de Wet op de vennootschapsbelasting 1969.]
[Treedt in werking op een nader te bepalen tijdstip]
Dit onderdeel is (nog) niet in werking getreden; zie het overzicht van wijzigingen
[Vervallen]
[Red: Wijzigt de Wet werken aan winst.]
[Red: Wijzigt de Wet maatregelen woningmarkt 2014 II.]
Met betrekking tot een gebouw in eigen gebruik waarop de belastingplichtige reeds vóór 1 januari 2019 heeft afgeschreven doch nog niet over drie volledige jaren heeft kunnen afschrijven, vindt de in artikel 7.3, onderdeel A, opgenomen wijziging van artikel 8, zesde lid, van de Wet op de vennootschapsbelasting 1969 voor het eerst toepassing met ingang van het boekjaar dat volgt op het boekjaar waarin die periode van drie volledige jaren is...
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