<?xml version="1.0" encoding="utf-8"?>

<!-- This file is part of the Dutch Taxonomy            -->
<!-- Intellectual Property State of the Netherlands     -->
<!-- Version NTP Version 1.1                            -->
<!-- Released by Dutch Taxonomy Project www.xbrl-ntp.nl -->
<!-- Release date Thu Mar  8 11:45:48 GMT 2007   -->
 
<link:linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <link:roleRef xlink:type="simple" xlink:href="fs-bd-bericht-algemeen-2006.xsd#bericht-algemeen" roleURI="http://www.belastingdienst.nl/xbrl/bericht-algemeen"/>
  <link:presentationLink xlink:type="extended" xlink:role="http://www.belastingdienst.nl/xbrl/bericht-algemeen">
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_ConditionsTaxReturn" xlink:label="bd-bedr_ConditionsTaxReturn"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_NumberSegmentsInMessage" xlink:label="bd-bedr_NumberSegmentsInMessage"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_NumberSegmentsInMessage" order="15"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_CompetentUnit" xlink:label="bd-bedr_CompetentUnit"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_CompetentUnit" order="4"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_CreationTime" xlink:label="bd-bedr_CreationTime"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_CreationTime" order="6"/>
    <link:loc xlink:type="locator" xlink:href="../../../../basis/nl-common-data/nl-common-data.xsd#nl-cd_DocumentCreationDate" xlink:label="nl-cd_DocumentCreationDate"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="nl-cd_DocumentCreationDate" order="5"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_IdentificationSupplier" xlink:label="bd-bedr_IdentificationSupplier"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_IdentificationSupplier" order="3"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_InterchangeVersion" xlink:label="bd-bedr_InterchangeVersion"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_InterchangeVersion" order="2"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_MessageReferenceNumberHeader" xlink:label="bd-bedr_MessageReferenceNumberHeader"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_MessageReferenceNumberHeader" order="9"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_MessageReferenceNumberTrailer" xlink:label="bd-bedr_MessageReferenceNumberTrailer"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_MessageReferenceNumberTrailer" order="14"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_MessageReleaseNumber" xlink:label="bd-bedr_MessageReleaseNumber"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_MessageReleaseNumber" order="12"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_Client" xlink:label="bd-bedr_Client"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_Client" order="13"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_MessageVersionNumber" xlink:label="bd-bedr_MessageVersionNumber"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_MessageVersionNumber" order="11"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_VersionNumberApplication" xlink:label="bd-bedr_VersionNumberApplication"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_VersionNumberApplication" order="19"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_NumberTaxReturnsFile" xlink:label="bd-bedr_NumberTaxReturnsFile"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_NumberTaxReturnsFile" order="16"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_ReceiptConfirmationIndicator" xlink:label="bd-bedr_ReceiptConfirmationIndicator"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_ReceiptConfirmationIndicator" order="8"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_ReferenceSupplier" xlink:label="bd-bedr_ReferenceSupplier"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_ReferenceSupplier" order="7"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_ReferenceSupplierInterchangeTrailer" xlink:label="bd-bedr_ReferenceSupplierInterchangeTrailer"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_ReferenceSupplierInterchangeTrailer" order="17"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_SupplierCode" xlink:label="bd-bedr_SupplierCode"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_SupplierCode" order="18"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_SyntaxLevel" xlink:label="bd-bedr_SyntaxLevel"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_SyntaxLevel" order="1"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_TaxationCombination" xlink:label="bd-bedr_TaxationCombination"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_TaxationCombination" order="20"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_TypeOfTaxReturn" xlink:label="bd-bedr_TypeOfTaxReturn"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_TypeOfTaxReturn" order="21"/>
    <link:loc xlink:type="locator" xlink:href="../../../../domein/bd/bedrijven/bd-bedrijven-2006.xsd#bd-bedr_MessageType" xlink:label="bd-bedr_MessageType"/>
    <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="bd-bedr_ConditionsTaxReturn" xlink:to="bd-bedr_MessageType" order="10"/>
  </link:presentationLink>
</link:linkbase>
