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Import Law Taxes on Environmental Basis

Original Language Title: Invoeringswet Wet belastingen op milieugrondslag

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Law of 23 December 1994, introducing and adapting certain laws to the Law on Environmental Taxation

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 consideration the fact that it is in the context of the establishment of the Law taxes on environmental basis necessary, the Environmental Environment Act amend the provisions of that law relating to the levying and recovery of taxes on consumption of fuel, levied on an environmental basis, and to amend certain other laws;

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:


Article I

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Article II

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Article III

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Article IV

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Article V

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Article VI

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The Chapter Financial Provisions of the Environmental Environment Act As it was stated immediately prior to the entry into force of this Act, applicable to facts leading to the chargeability or payment of fuel consumption of fuels, it shall continue to apply to the carbon content and energy content, as well as offences in this respect, which have taken place before the date from which the law has entered into force.


Article VII

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Article VIII

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Article IX

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Article X

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Article XI

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Article XII

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This law is cited as: Import Law Taxes on Environmental Basis.


Article XIII

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  • 1 The articles of the Law taxes on environmental basis take effect on a date to be determined by royal decree, which may be determined differently for the various articles or parts of such articles.

  • 2 In the Royal Decree of the date of entry into force of the Article 27 (6) of the Law on Environmental Taxation shall be determined, it shall also provide that that provision shall:

    • a. Works back up to and including the time when the other parts of Chapter IV of that Act enter into force; and

    • b. expires with effect from 1 January 1999.

  • 3 The articles of that law shall enter into force on a date to be determined by royal decree, which may be determined differently for the various articles or parts thereof, except that Article XI shall enter into force on a time not later than 1 January 1997.

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 Gravenhage, 23 December 1994

Beatrix

The Secretary of State for Finance,

W. A. F. G. Vermeend

Published twenty-ninth December 1994

The Minister of Justice,

W. Sorgdrager