Dutch Legislation

Article 29

in force

Supplementary provisions

Corporate Income Tax Act 1969 · Chapter VII · In force since 2001-01-01

Source

We reserve the right, by Order in Council, to:

a.

to provide further rules regarding the determination of the profit of insurance undertakings, including rules regarding reserves deemed admissible for these undertakings, as well as

b.

to provide other further rules appropriate within the framework of the law to supplement subjects regulated by law.

Wij behouden Ons voor bij algemene maatregel van bestuur:

a.

nadere regelen te geven met betrekking tot het bepalen van de winst van verzekeringsondernemingen, waaronder regelen met betrekking tot bij deze ondernemingen toelaatbaar te achten reserves, alsmede

b.

andere in het kader van de wet passende nadere regelen te geven ter aanvulling van in de wet geregelde onderwerpen.

Decisions of the Dutch Supreme Court (Hoge Raad) applying this article. Annotations are unofficial translations.

2024-02-09 · ECLI:NL:HR:2024:215

Interpretation of Article 18, paragraph 2, of the Netherlands-Philippines Tax Treaty; taxing power of the Netherlands following an annuity payment to a resident of the Philippines; is the annuity payment deductible from the profits of a Dutch insurance company?

Decision on rechtspraak.nl