Chapter 10

in force

Aanvullende regelingen

Income Tax Act 2001 (Wet inkomstenbelasting 2001) · Articles: 19

Section 10.1

Indexering

10.1 Article 10.1

At the beginning of the calendar year, the amounts mentioned in Articles 2.10, 2.10a, 2.12, 3.15, paragraph 1, 3.41, 3.42, 3.47, 3.77, 3.87, 3.125…

10.2 Article 10.2

The table correction factor is the ratio of the average of the price index figures from the eighteenth up to and including the seventh month…

10.2a Article 10.2a

At the beginning of the calendar year, the percentage referred to in Article 2.10, paragraph 2, and Article 2.10a, paragraph 2, shall be replaced by…

10.2b Article 10.2b

At the beginning of the calendar year, the amount first mentioned in Article 3.127, paragraph 3, shall be replaced by another amount by ministerial…

10.3 Article 10.3

At the beginning of the calendar year, the percentages and amounts indicated hereinafter, as referred to in Article 3.19, paragraph 2, and Article…

10.3a Article 10.3a repealed

10.4 Article 10.4 repealed

10.5 Article 10.5

In the calculations pursuant to Article 10.3, the percentages shall be rounded down to the nearest five-hundredth. In the calculation pursuant to…

10.6 Article 10.6

At the beginning of the calendar year, the amount referred to in Articles 3.97 and 3.114 shall be replaced by another amount by ministerial…

10.6a Article 10.6a repealed

10.6b Article 10.6b

At the beginning of the calendar year, the percentage referred to in Article 8.10, paragraph 2, and the amount last referred to in Article 8.10…

10.6bis Article 10.6bis

At the beginning of the calendar year, the percentage referred to in Article 3.123a, paragraph 2, shall be replaced by another percentage by…

10.6ter Article 10.6ter

At the beginning of the calendar year, the percentage referred to in Article 4.14, paragraph 1, shall, after application of the third to eighth…

10.7 Article 10.7

At the beginning of the calendar year, the percentages mentioned in Article 8.11, paragraph 2, first sentence, parts a, b and c, and the…

10.7a Article 10.7a repealed

Section 10.2

10.8 Article 10.8

By or pursuant to an Order in Council, persons subject to administrative obligations shall be designated who are required to comply with the…

10.9 Article 10.9

Rules may be established by Order in Council according to which, for the purposes of levying income tax, the activities, rights and obligations of a…

10.10 Article 10.10

Articles 3.40 up to and including 3.47, Article 3.51, paragraph 1, and Article 3.52, paragraph 1, point (b), shall apply mutatis mutandis to…

Section 10.3

10.11 Article 10.11

For the application of Articles 1.2, 1.7, 3.13, 3.18, 3.27, 3.82, 3.83, 3.95, 3.100, 3.106, 3.107, 3.126, 3.127, 3.133, 3.135, 3.136, 3.146, 5.16a…