Wet van 22 december 2021, houdende wijziging van de Wet vermindering afdracht loonbelasting en premie voor de volksverzekeringen en de Wet inkomstenbelasting 2001 tot intrekking van de Baangerelateerde Investeringskorting
Wet van 22 december 2021, houdende wijziging van de Wet vermindering afdracht loonbelasting en premie voor de volksverzekeringen en de Wet inkomstenbelasting 2001 tot intrekking van de Baangerelateerde Investeringskorting
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 gezien het verloop van de discussie met de Europese Commissie over de Baangerelateerde Investeringskorting wenselijk is deze in te trekken; 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:
In de Wet inkomstenbelasting 2001 vervalt artikel 3.29d.
De Wet vermindering afdracht loonbelasting en premie voor de volksverzekeringen wordt als volgt gewijzigd: AHoofdstuk IX vervalt.BIn artikel 30, derde lid, wordt «, «werknemer» en «bedrijfsmiddel»» vervangen door «en «werknemer»».
In het Belastingplan 2021 vervallen artikel XXVIAa, artikel XXVIAb, artikel XXVIB, artikel XXVIC en artikel XLII, zesde lid.
Deze wet treedt in werking met ingang van de dag na de datum uitgifte van het Staatsblad waarin zij wordt geplaatst en werkt terug tot en met 1 januari 2021.
Lasten en bevelen dat deze in het Staatsblad zal worden geplaatst en dat alle ministeries, autoriteiten, colleges en ambtenaren die zulks aangaat, aan de nauwkeurige...
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