The Resource 2013 employer's levy on 2012 salaries exceeding € 150,000 hits Netherlands' soccer clubs significantly

2013 employer's levy on 2012 salaries exceeding € 150,000 hits Netherlands' soccer clubs significantly

Label
2013 employer's levy on 2012 salaries exceeding € 150,000 hits Netherlands' soccer clubs significantly
Title
2013 employer's levy on 2012 salaries exceeding € 150,000 hits Netherlands' soccer clubs significantly
Creator
Subject
Language
eng
Summary
The Netherlands introduced a new employer's levy. The levy is imposed on employers and amounts to 16% of the salaries or wages that exceed during 2012 € 150,000. The levy is only due on the part of the salary which exceeds this amount. This new levy has an effect on Dutch sports clubs. This article discusses some technicalities of the levy, reactions in tax practice and recent case law on conflicts with human rights law in the case of retroactive enactment of tax increases
Citation source
In: Global sports law and taxation reports. - Sint-Michielsgestel. - Vol. 4 (2013),
http://library.link/vocab/creatorName
Betten, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • sportsmen
  • case law
  • retroactive effect
  • employment income
  • levy
Label
2013 employer's levy on 2012 salaries exceeding € 150,000 hits Netherlands' soccer clubs significantly
Instantiates
Publication
Label
2013 employer's levy on 2012 salaries exceeding € 150,000 hits Netherlands' soccer clubs significantly
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...