Key Benefits:
Law of 10 April 1997 adjusting the tax provisions in the Provincial Law to provisions of the Municipal Act and the Water Act, as well as amendment of the Formal Tax Provisions in the Municipal Act and the Water Law
We Beatrix, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.
All of them, who will see or hear these, saluut! do know:
In this regard, we have taken into account the desireation of the tax provisions in the Provincial Law , in particular, the provisions on the levy and the recovery of provincial taxes, to be brought into line with the corresponding provisions in the Municipal law and the Water law and within that framework any provisions in the Municipal law and the Water law to be reviewed;
In this way, we, the Council of State, and with the mean consultations of the States-General, have been well-regarded and understood to be right and to be understood by the following:
The decisions on tax regulations of provinces, municipalities and waterboards referred to in the Articles 220 of the ProvincieAct , 216 of the Municipal law and 110 of the Water law , which contain general binding rules, the contents of which are contrary to this law, shall be brought into conformity or withdrawn by 1 January of the second year following the date of entry into force of this Law. By way of derogation from the first sentence, the following shall be decided on: Articles 232 P. of the ProvincieAct , 255 of the Municipal law and 144 of the Water law , which includes rules that differ from those provided by our Minister of Finance pursuant to Article 26 of the Act of Invorting shall have been brought into conformity or withdrawn by 1 January of the first year following the date of entry into force of this Law. The acts, or parts thereof, which have not been brought into conformity or have been withdrawn pursuant to the dates referred to in the first and second voles shall be cancelled automatically.
With regard to taxes of provinces, municipalities and waterboards relating to tax periods caught up to the date of entry into force of this Act, and on taxable facts which have occurred prior to that date, occurs, continue to be Chapter XV of the Provincial Law -the provisions of Chapter XV of the EEC Treaty Municipal law and in Chapters XVII and XVIII of the Water law applicable as they were in place before the entry into force of this Act.
The text of the Provincial Law will be in the State Sheet placed.
This Law shall enter into force on a date to be determined by Royal Decree, which may be adopted in a different way for the various articles or parts of such articles.
Burdens and orders that are in the State Sheet will be placed, and that all ministries, authorities, colleges and officials who so concern will keep their hands on the precise execution.
Issued at The Hague, 10 April 1997
Beatrix
The Secretary of State for Internal Affairs,
A. G. M. van de Vondervoort
The Secretary of State for Finance,
W. A. F. G. Vermeend
The Minister of Transport and Water,
A. Jorritsma-Lebbink
Published the 13th of May 1997The Minister of Justice,
W. Sorgdrager
