Raadsvoorstel belastingverordeningen 2023 (get.).pdf

9



 !" #$%%$&'()*$+%+,%' -./01223 4 526."/ ,497:;<:=%'%% -./0165567 !38 !63" *>:?:;<:=%'%% -./!857 !38 !63" ,>:?:;<:=%'%%

9 

@11!./A11!5.2" E8 !F !G" J1!.K622L18 !" J!13!"

B>73:C49D1 H:I1CD3427:=9=>:4342:4%'%+ M:DN9O>:=PQ714RICD S37:=C:4

T !411850LG"

S:=11><:CIO3DD9D71CDCD:II342714<:I1CD3427:=9=>:4342:49U <1C3CV11=71434%'%+<:I1CD342V9=>D2:N:7:4QS:799=2:CD:I>: D1=3:7:4799=%'%+W3X42:<1C::=>9U>:<:2=9D342%'%+QY:DN:D 71CDCD:II:4714>:<:2=9D342%'%+N::ZD>:=11>>: <:I1CD3427:=9=>:4342:4>3:9U>1D;9;:4D1I71CD2:CD:I> [94>:4V9=>:471CD2:CD:I>QS:=:CD:=:4>:7:=9=>:4342:4W3X44O 71CD2:CD:I>Q ^1 *Q_:=9=>:434294=9:=:4>:`W11[<:I1CD342:4ab#Hc_99=C?N9D:4 %'%+ %Q_:=9=>:4342=9:=:4>:`W11[<:I1CD342:4ad#Hc_99=C?N9D:4 %'%+e +Q_:=9=>:4342=:?I1;:<:I1CD342%'%+e fQH3XI12:N:ZZ342C2:<3:>_:=9=>:4342=:?I1;:<:I1CD342 _99=C?N9D:4%'%+g )Qh:2:C7:=9=>:4342_99=C?N9D:4%'%+i34?IOC3:Z<3X<:N9=:4>: j1=3:7:4D1<:IQ

\6]23 "

@. /.!/6k3 " \ 5265G."

/ n 2.6/ ."

01234167148

l:: S:79I2:4>:<:I1CD3427:=9=>:4342:4799=%'%+71CDD:CD:II:4m *Q_:=9=>:434294=9:=:4>:`W11[<:I1CD342:4ab#Hc_99=C?N9D:4 %'%+e %Q_:=9=>:4342=9:=:4>:`W11[<:I1CD342:4ad#Hc_99=C?N9D:4 %'%+e +Q_:=9=>:4342=:?I1;:<:I1CD342%'%+e fQH3XI12:N:ZZ342C2:<3:>_:=9=>:4342=:?I1;:<:I1CD342 _99=C?N9D:4%'%+e )Qh:2:C7:=9=>:4342_99=C?N9D:4%'%+i34?IOC3:Z<3X<:N9=:4>: j1=3:7:4D1<:IQ B2:4>1UO4Dm j9:W:22342m B;:4>:;:4D$;9D3:m o?N=3ZD:I3X[:7=12:4m

9

   !"#$#% ! &'(')

 

*+  , -../031232342343443/32352373423461/337340./434111/531784393518634273/./43434234 11423:186;<31=367186863553471443932/.6342>?>@23141533411461593518634273/./43434234 7../>?>@71862386354A1B71586.BB34=3BB342C/3..5=3BB342C=.4434935186342C6.3/38634935186342C D1/76235434C:/3E1/3.93518634234932/11B:51168/3E=6F;G336155373/./434342347.4434931=36 7186863553471443932/.6342150./43471862386354;H.23149317../933544361/337347../43IH<C JH<3443/3E51D39351863421B=1473531771443011/43K.4603773534271443LIHK011/43434 0./467../33411461553238:1833444.73D93/4.233403123234234=36D1M3DND61/33B 93734423D1176;-334437../5322344373/./434342343461/3373461935534.:234.D3461/337342314 11423:186.:9183871443N3621428:N463471443718623863543:/.2/1DD1932/.6342>?>@; -11/D3323144373/./43434234334N3603/734271433/43/39385N367./D342; O , PP Q -367../863586/3763/6.3R4../=367186863553471443/38:3E633735317373/./4343423434 61/3373461935534R43/3E=682/.447../43=3BB3427144373/839351863423434/3E=63463E/3S/3434 411/D33935186342=3BB342.73/=36111/>?>@D.23531763D1734; 9,T+   UVU&W&X&#Y &Z#%[$ Z\\!&&]\ % IH<34JH< -361/337347../43IH<34JH<2314R4118643932/.6342>?>@718623863543.:9/3428634R

1B=1473531771443011/43K.46037735342;I73/4323011/43K.460377353420./464323D33463 /3235D163223^4B./D33/44../43<3518634281D3403/7342_.N03KJ3145144A<`_JF433.443/1443/3 43011/43/34234=367143/71443L36LIHN367.3/6;<31=3693:15347144361/337347../43IH< 34JH<38/373434223=.N434D3643D3386/3E346334B./D1633.D6/34643011/43K.46037735342; a36936/3B6=33/43.460377353426N8834011/43:335416NDb114N1/3>?>b34b114N1/3>?>>;I: 91838714432334B./D1633388:/173714334011/43863123428:3/E346123714b@Ccd7../0.434234 34334011/43863123428:3/E346123714?C@d7../4336K0.434234;J3734342=.N4344D3643 433N03LIHK011/43eJH<K011/4334433443932/.6342>?>@718623863543.:9/34286IH<34JH< 863553403N7../4361/337341587.5267186638635534f 239/N373/861/33B4336K0.434234f 332341/3461/33B0.434234 f 332341/3461/33B4336K0.434234 f J3E51D3935186342 01234167148

?CbcghdA61/33B>?>>f?Cbci@dF ?Cb>>hd A61/33B>?>>f?Cb@jhdF ?C>@@hd A61/33B>?>>f?C>>chdF

9  42714 1 134234 3714437  24 4  1714   3 42 34 4 4  4 13  !"# 11 342 3$3243$%&714 2  7 1 311 3$2342714%'( 9  11 3$23423 3431113412 4 22 4    427     33 12 343# 4342 4) 434 * 1+ 343,#41-3, 12 714 1141237 442 3$322 7 4  37 3$.%4/% 01234536575839:;<375=>?@=6:855AB C2  9 2 137 43$4 4 ,32142 ,44714  2342  3413  412  7  2D3 4 3423 7  4  3$712  )1-3,+137 4E11  114 1342714 137 43$42 7 2 47142 3$32 2 2 734234 7  43427   9  3$32342 4  434  2 3) 4173FEG+ H I3 J)K 3$4 4714 1342+  4 7 23424 13 %4  4 H K3* ,.)F 342 434 1 714 132313  4 4+  4 2 7 213 .J H K3* ,)G  413+  4 2 7 213  H K3* ,)C 214 +  43$3234234 13 7 3$3423413  71413 &%3.%714 C 214 41113 &%3/%714  C 214  H K3* ,J)L1 43342 4+ML1 43342 4N7 7142 4

 MK  ,431344,7 34342 4N OPQRRSTSQUQVSQ W=8?8?566:<73:83<XXB9=Y56:;Y3XZ3<:5@[53?=A:5\5<3?53]5^^5< _434 7  4342 44137 41 443712   4%3 43 2 3$34 ' 2 3$32 137 4 4 `abVSbcPbRUdUcPRUS  714714 13427  4342 443$  4 137 41 43 44  1 343 47 ,2 13313 efggaQUdPRUS 9 71342714 13427  4342 443$  4 137 41 4  24714  3$7 343  42 11  11 4714  ,334 4 G  4 1 hUQPQdUiQ 9 34143j 4 k, 437  4 4114 7 34 34 211 2342' 2 4  112 4  342 2  43$  1342 44 342 43$4 34   23427   01234167148

9  433327147141342743424272172 1374743274444 44211!"42434234243 4213# $%%&'(()*+, -.11!3"3714714134274342424# /3714"1342# 0734321 227142!4 1 3#4#5111 2!4213

01234167148

#/#6!341 72!

114

89 



11 71424!"##$%&#!4' 2(34&!7##$!)714*2$!4+!&# $71434$ 124#7*, *$)3! 7#)24 *)1$!3427#434247##71$!!$!))4 -"#4342#4#4 .(11*)1$!3424/012"##$%&#!4' -"#4342#4 .(11*)1$!3424/312"##$%&#!4' -"#4342%)1*)1$!342' 4-135)12&66342$2*3 "#4342%)1*)1$!342"##$%&#!4' -72$7#4342"##$%&#!4,34%)$36*35*&#4 81374!1*)9)$71$!2$!)34#:4*1721 342 71411 24!"##$%&#!4, 2&# 4#:#4 12%* 23663,

@

$-1-;-<*14

01234167146

7##(3!!,

?

$-=->!34