[ Pobierz całość w formacie PDF ]
.The act6.Legal personality and how acquiredmust be entered in the register held forthis purpose by the Chamber ofFull: associations whose statutes appearCommerce and Industry in the area ofin a notarized act (incorporation of thethe head office.statutes in a notarized act can also bedone during the life of the association).10.Commercial activitiesSuch an association must be entered inAn association may engage inthe register of associations;commercial activities, but the profitsmust not be distributed to the members.The purpose of an association cannot beto make profits and distribute them to13the members.These are types of associations in Dutch law.65 11.Disposal of assets on liquidation corporation tax, in respect of the profitwhich it obtains from this activity.The statutes of an associationconstituted by notarized act must specify Tax on fixed assets: Associations with ahow the assets are to be disposed of on real title to fixed assets or the users ofliquidation or the procedure for such assets must pay a local tax.determining such disposal (BW - Civil16.Recognition of associations for taxCode - and Article 2: 27 (f).Oncepurposescreditors have been paid, the balance ofNo exact definition.Article 24(4) of thethe assets is assigned to all parties wholaw on estate duty provides for taxare entitled to them under the statutes,exemptions for recognized organizationspro-rata to their rights, otherwise to thewhich exist for the public good.members.If no-one has a claim to theAn association for the public good isremaining assets they pass to the state,completely exempt from corporation taxwhich will assign them in accordanceif the profits in any one year are less thanwith the object of the legal person as farHFl 13 000 or if the profit for the pastas possible BW, Article 23b (1).four years is less than HFl 65 000,TAXATIONprovided that there is no profit motive,or that the profit motive is secondaryINDIRECT TAXATION and the profits are used solely for thepublic good (Article 5 of the law on12.Article 13 of Sixth VAT Directivecorporation tax and "arrêté" of 20All exemptions concerning associationsAugust 1971).Charitable institutions,apply.libraries, retirement funds, institutions13.Other specific exemptionsfor the preservation and management ofThere are several exemptions for goods land for nature preservation purposesand services supplied by associations, and certain other institutions on specificand special exemptions for the provision land.of services and related goods byTax on income from fixed assets:associations to their members, providedAssociations not liable to corporationthat the exemptions do not producetax may apply for reimbursement of therestrictions on competition and that thefixed assets deduction, which isorganization does not attempt todeducted at source on dividends ordistribute the profits to the members.interest.14.Zero ratesThere are provisions for exemptionsNo.(inter alia on buildings used for religiouspurposes) from property taxes.DIRECT TAXES17.Criteria for recognition15.General positionThe relevant legislation does not give adefinition of the public good.The law onIncome tax.In general, associations areestate duty specifies that a precise ordersubject to the common law regardingin respect of a legacy or a gift precludestaxes.There is no special tax fortheir being for the public good.associations (legal persons).AnAccording to the law, the public good isassociation may be subject tothe opposite of the good of an individualcorporation tax (Vpb) if it is carrying onor of a restricted group.a business which brings it intocompetition with businesses liable to66 18.Criteria for obtaining approval or documents are signed by the directorsempowerment and other officials.Recognition by the registration and Auditingestate duty inspectorate.Internal: The statutes may provide that19.Gifts by individuals the association will have a college ofcommissaires.In the absence of such aGifts made to approved Dutchcollege, and of an accountant within theassociations are tax-deductible at a ratemeaning of Article 2
[ Pobierz całość w formacie PDF ]