Kluwer Accountancy News
The Decree on the prevention of double taxation in 2001 was a recognition provision included. As a part of the foreign epass income from work and home, in any year the deduction for the prevention of double taxation epass can not be fully utilized, the unused portion may be carried forward. To a later year This recognition provision applies only to Box 1 Den Bosch Court concludes that the deferral rules does not apply to national insurance contributions and health insurance.
A man lives in the Netherlands and worked until early 2004 employed in Germany. From that time he drives in a Netherlands company. Foreign income from work and home was in the years prior to 2004, due to negative income from a house in the Netherlands home, the exemption still higher than the income from work and home. In those years, the man was not liable for national insurance. He was in those years not liable under the Health Insurance Act. As of December 31, 2003 foreign income from work and home that can be carried forward to subsequent years 56,074. Amounts to exempting
The court decided that the deferral rules do not apply to national insurance contributions and premiums Ziekenfondswet. For the national insurance contributions the court refers to a judgment of the Supreme Court of November 20, 2009. (No 09/00348.) In that judgment, the Supreme Court decided that the deferral rules for foreign income epass not does not apply to premium income.
The court rejected the argument of the husband epass that the national insurance and the premium Ziekenfondswet should be identified with the income tax. This view finds no support in the law, particularly in the provision epass concerning the levy and collection of national insurance contributions epass and premiums epass under the Health Insurance Act.
The complaint of the man that the inspector has given to the order of the court to pay the court fee to him no result fails. The inspector rightly says that he does not have to comply with a court ruling before this becomes firm should not proceed. Court 's-Hertogenbosch, May 4, 2011, No. 10/00727.
Recent Jobs 10-09-2014 Member of the Supervisory Board 03-09-2014 Supervisor for the audit practice 03-09-2014 epass 03-09-2014 Assistant Accountant Experienced assistant accountant for ... 22-08-2014 epass Tax Advisor
In Accountancy epass News
. AN, from September 12, 2014 afl 15 Gerard Bottemanne: "The ten questions you should ask about the WFD to your software vendor (s) ' Marco Moling' SME accountant, lets see better who you are! Ralph to Hoeven 'IFRS epass 9: the response of the IASB on the credit crisis' Anton Dieleman "No assurance contemplated but provide - or at least not according to Tribunal?"
(None) innovation without consensus
For many accountants SBR is really just a kind of protocol to deliver. Fiscal reports in an agreed format for example. The Tax or other requesting parties Let these accountants opportunities?
Accountancy News is a product of Kluwer - www.accountancynieuws.nl
The Decree on the prevention of double taxation in 2001 was a recognition provision included. As a part of the foreign epass income from work and home, in any year the deduction for the prevention of double taxation epass can not be fully utilized, the unused portion may be carried forward. To a later year This recognition provision applies only to Box 1 Den Bosch Court concludes that the deferral rules does not apply to national insurance contributions and health insurance.
A man lives in the Netherlands and worked until early 2004 employed in Germany. From that time he drives in a Netherlands company. Foreign income from work and home was in the years prior to 2004, due to negative income from a house in the Netherlands home, the exemption still higher than the income from work and home. In those years, the man was not liable for national insurance. He was in those years not liable under the Health Insurance Act. As of December 31, 2003 foreign income from work and home that can be carried forward to subsequent years 56,074. Amounts to exempting
The court decided that the deferral rules do not apply to national insurance contributions and premiums Ziekenfondswet. For the national insurance contributions the court refers to a judgment of the Supreme Court of November 20, 2009. (No 09/00348.) In that judgment, the Supreme Court decided that the deferral rules for foreign income epass not does not apply to premium income.
The court rejected the argument of the husband epass that the national insurance and the premium Ziekenfondswet should be identified with the income tax. This view finds no support in the law, particularly in the provision epass concerning the levy and collection of national insurance contributions epass and premiums epass under the Health Insurance Act.
The complaint of the man that the inspector has given to the order of the court to pay the court fee to him no result fails. The inspector rightly says that he does not have to comply with a court ruling before this becomes firm should not proceed. Court 's-Hertogenbosch, May 4, 2011, No. 10/00727.
Recent Jobs 10-09-2014 Member of the Supervisory Board 03-09-2014 Supervisor for the audit practice 03-09-2014 epass 03-09-2014 Assistant Accountant Experienced assistant accountant for ... 22-08-2014 epass Tax Advisor
In Accountancy epass News
. AN, from September 12, 2014 afl 15 Gerard Bottemanne: "The ten questions you should ask about the WFD to your software vendor (s) ' Marco Moling' SME accountant, lets see better who you are! Ralph to Hoeven 'IFRS epass 9: the response of the IASB on the credit crisis' Anton Dieleman "No assurance contemplated but provide - or at least not according to Tribunal?"
(None) innovation without consensus
For many accountants SBR is really just a kind of protocol to deliver. Fiscal reports in an agreed format for example. The Tax or other requesting parties Let these accountants opportunities?
Accountancy News is a product of Kluwer - www.accountancynieuws.nl
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