This decision is an update of the decision of 25 January 2007, no. CPP2006/2847M (Stcrt. 2007, 24). With this update, the decree has been brought into line with the taxable event in the bpm. In addition, part 4 has been changed. This section contains an approval so that no VAT is charged on the bpm part of the lease installments. The new bpm amortization table will come into effect on 1 July 2023. Condition d of part 4 describes how to deal with the new bpm amortization table for current lease contracts for passenger cars. The other changes are editorial in nature. No substantive changes are intended with these amendments.
Source: taxence.nl
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