Key Benefits:
Law of 19 December 1991 on the entry into force of and adapting legislation to the Law on excise duty
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 desireation of the entry into force of the Excise duty law the laws on the levying of excise duties, and the laws which refer to the latter and the General Law on Customs and Excise and the Excise. General Law on State Taxation to adapt to the provisions of the Excise duty law ;
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The following acts shall be repealed:
1 °. The Excise duty law Of alcoholic substances ( Stb. 1963, 240);
2 °. The Excise duty law Of beer ( Stb. 1963, 241);
3 °. The Excise duty law Of sugar ( Stb. 1964, 206);
4 °. The Excise duty law Of mineral oils ( Stb. 1964, 207);
5 °. The Excise duty law Of manufactured tobacco ( Stb. 1964, 208);
6 °. The Excise duty law Of non-alcoholic beverages ( Stb. 1971, 731).
1 The provisions of the Article XII Repealed laws shall continue to apply in respect of facts leading to the chargeability of excise duty or the obligation to pay excise duty which took place before 1 January 1992 and in respect of offences related to the offence (s), have taken place before that date.
2 Articles 108, 109 and 110 of the General Law on Customs and Excise shall continue to apply in respect of objections to excise duties as referred to in Article 108 (1) of that Law in so far as the day on which the application of the Customs the rate of excise duty has become known as to whether the notice of the invitation, the communication or the decision is situated before 1 January 1992.
3 Chapter VIII of the General Law on Customs and Excise shall continue to apply in respect of appeals relating to administrative penalty in so far as the day on which the person who pencred the fine is notified in writing thereof It is situated before 1 January 1992.
4 Chapter IX of the General Law on Customs and Excise, as well as Article LIX of the Import Law Act of recovery 1990 continue to apply in respect of the recovery of payments due before 1 January 1992.
1 On the basis of the Article XII authorisations or approvals granted for the manufacture of excise goods, for the storage of excise goods under credit for excise duty or for the storage of excise goods without the chargeability of excise duty, as well as for the storage of excise goods, and on the basis of the General Law on Customs and Excise, permits for an excise duty rate shall be considered as re-denunciation by virtue of the Excise duty law permits issued for a excise duty place.
2 On the basis of the Article XII and under the General Law on Customs and Excise on the manufacture or storage of excisable products shall be regarded as on the basis of the provisions of the Excise duty law collateral.
3 The inspector shall examine before 1 January 1993, or the places of which the authorisation or approval referred to in the first paragraph is designated under that paragraph as a permit for the place of excise duty, comply with the requirements of the competent authorities or Excise duty law conditions for obtaining a licence for a excise duty place.
1 On the basis of the Article XII authorisations granted for the sourcing or delivery of goods subject to excise duty exemption shall be considered as being at or under the entry of the contract Chapter V of the Law on Excise Duty permits granted.
2 The inspector shall examine before 1 January 1993 whether those of whom the authorisation referred to in the first paragraph is classified under that paragraph as at or under Chapter V of the Law on Excise Duty issued permit, meet the at or under the Excise duty law conditions for the issue of the latter authorisation.
By way of derogation from Article 1 , Article 7 and the Articles 52 to: 55 of the Law on Excise Duty ) The excise duty on beer shall be levied from 1 January 1992 until 31 December 1992 with the application of the Articles XVII to XXI.
The excise duty of beer is levied in respect of the production of beer and the importation of beer.
1 The excise duty to which the beer produced here is subject is calculated by reference to the number of hectolitre degrees of wort of the concoction and shall be per hectolitre of total wort:
a. For the first 800 000 hectolitres (f 9.19);
b. for hectolitre degrees above 800 000 f 10.28.
2 If at the end of the calendar year it is found that the number of hectolitre of hectoliterature has not exceeded 90 000 in that year, the excise duty shall be by way of derogation from the first paragraph, per hectolitre degree of wort f 8.69. reaccount place. The inspector shall fix the amount to be returned to the brewer by decision.
3 Under ministerial arrangements, subject to conditions and restrictions, the rate referred to in paragraph 2 may be applied as early as at the beginning of the calendar year.
4 The number of hectolitre degrees wort is the product of the amount wort at a temperature of 17,5 ° C and the difference between the density of the wort and the density of pure water, both at that temperature. The quantity shall be expressed in hectolitres, with the neglect of fractions of one hectolitre. The difference in density is expressed in degrees in tithes accurately, with neglect of portions of a tenth grade. Each grade represents a hundredth part of the density of pure water at a temperature of 17,5 ° C.
5 The number of hectolitre degrees wort shall be expressed as a whole number, with the neglect of portions of a hectolitre degree.
6 For the purposes of applying the first and second paragraphs, the number of hectolitre degrees originating from the brews produced in the same brewery in a calendar year shall be taken into account.
7 If the holder of an excise duty for beer has only had the brewery in operation for part of a calendar year, the number of hectolitre degrees referred to in paragraphs 1 and 2 shall be carried out for that year. Proportional reduction.
1 The excise duty to which the beer imported is subject shall be calculated on the basis of the number of hectolitre of beer.
2 The excise duty on beer imported on a bottle per hectolitre of beer is beer f 10.50.
3 By way of derogation from the second paragraph, the excise duty for beer on a bottle which comes from a brewery not exceeding 950 000 hectolitres of beer in the preceding calendar year is different from that of exemption from the exemption of beer, f 10.21 per hectolitre of beer.
4 The rate of excise duty for beer imported other than bottle per hectolitre of beer, beer f 9.90.
5 By way of derogation from paragraph 4, the excise duty for beer other than that of a brewery which has not been imported into more than 950 000 hectolitres of beer in the preceding calendar year is different from that of exemption, f 9,67 per hectolitre of beer.
6 By way of derogation from the second to the fifth paragraph, the excise duty applicable to beer produced by a brewery which, in the preceding calendar year, has a total annual production of not more than 90 000 hectolitre degrees shall be:
a. For beer on a bottle of f 9.65 per hectolitre of beer;
b. For beer other than bottle f 9,14 per hectolitre of beer.
7 The number of hectolitre of beer is the product of the quantity of imported beer and the difference between the density of the wort from which the beer is produced and the density of pure water, both at a temperature of 17,5 ° C. The quantity shall be expressed in hectolitres in one hundredth of detail, with the neglect of parts of a hundredth hectolitre. The difference in density is expressed in degrees in tithes accurately, with neglect of portions of a tenth grade. Each grade represents a hundredth part of the density of pure water at a temperature of 17,5 ° C.
8 The number of hectolitre degrees of beer is expressed as a whole number, with the neglect of parts of a hectolitre degree.
9 The provisions of Article XVIII, fourth, fifth, sixth and seventh members , shall apply mutatis mutandis.
10 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of the rules.
1 The excise duty of beer produced here is payable at the time situated directly after the cooking of the wort.
2 The permit holder of the excise duty place for beer does, by way of derogation from Article 19 of the General Law on State Taxation , before the end of the month declaration of the number of hectolitre of hectolitres produced during the preceding month and of the number of hectolitre degrees of wort used in the preparation of the beer delivered in that month with the exemption of the product concerned, excise duty, has been carried out and has been counted.
3 The excise duty on beer delivered during the same month with exemption from excise duty has been deducted from excise duty due in respect of one month and has been counted.
4. the amount obtained pursuant to paragraph 3 shall, by way of derogation from Article 19 of the General Law on State Taxation , not later than the 20th day of the third month following the month to which the declaration relates.
5 By ministerial arrangement rules are laid down for the calculation of the number of hectolitre degrees of wort used in the preparation of the beer delivered with exemption from excise duty, has been implemented and has been counted.
Until 1 January 1993, a licence for a beer subject to excise duty shall be granted only for the manufacture of beer.
1 The Articles XVI to: XX continue to apply after 31 December 1992 with regard to facts leading to the chargeability of excise duty or the duty to pay excise duty in so far as they have taken place in the period from 1 January 1992 to 31 December 1992 1992 and with regard to offences that took place during that period.
2 The holder of a excise duty for beer shall declare, not later than 7 January 1993, the quantity in its excise goods place at the start of 1 January 1993 whether worked or not worked and the quantity of wort used for the production of the quantity of beer present at that time, expressed as hectolitre degrees. Article XX, fifth paragraph , shall apply mutatis mutandis.
(3) The excise duty payable on the quantity referred to in paragraph 2, or which has already been paid, is deducted from excise duty payable after 31 December 1992 in respect of the results of beer.
1 The quantity of wine which is present at the beginning of 1 January 1992 in a wine-making place for wine referred to in Article 59 of the Decision on excise duty on alcoholic substances ( Stb. 1963, 252) is to be regarded as having been removed from the credit place of credit and entered into the trader's excise goods position.
2 The account of the trader referred to in Article 69 of that Decision shall be discharged for the quantity referred to in the first paragraph.
1 Containers of goods subject to excise duty for wine shall declare, not later than 7 January 1992, of the quantities of wine, present at the beginning of 1 January 1992, in their excise goods place, in respect of wine with an alcoholic strength of not more than 12 %vol, more than 12 but not more than 15 %vol, and more than 15 %vol.
(2) With regard to the results of wine as from 1 January 1992, the levy of excise duty per 0,1% vol as referred to in paragraph 1 shall continue to be charged to the quantities indicated in the first paragraph of this Article. Articles 10 and 11 of the Law on Excise Duty No.
1 Branders, distillers of the first class and holders of credit-holding positions as referred to in Chapter I Section 2 of the Law on the excise duty of alcoholic substances shall, by 7 January 1992 at the latest, declare the quantity of alcoholic substances present in their credit premises at the beginning of 1 January 1992.
2 The declaration shall be made in litres of absolute alcohol at a temperature of 20 °C.
3 The inspector closes the account he holds with the burner, distillator of the first class or holder of the credit salvage place according to the provisions of Chapter I Section 5 of the Law on Excise Duty of Alcoholic Substances. The declaration referred to in paragraph 1 shall be regarded as proof of evidence within the meaning of Section 5 of this Regulation.
4 Of a found undersize, the excise duty is met in accordance with Article 44 of the Law on Excise Duty -of alcoholic substances.
5 The quantity of alcoholic substances contained in the account closure at the end of 31 December 1991, including any excess, shall be deemed to have been removed from the credit building of the burner, Distillator of the first class, or holder of a credit holding place and placed in storage in its excise goods place. The account shall be cleared in respect of such removal.
1 Under Chapter I, Section 2, Subsection 2, and Chapter IV of the Law on Excise Duty -proof of approval given to the holding of a distillery in a distillery of the second class of the licences granted to the holding and manufacture of a distillery of an alcoholic product Distillating or distillating equipment shall be considered as being on the basis of Article 90 of the Law on Excise Duty permits granted.
2 The inspector shall examine before 1 January 1993 whether those of whom the authorisation or approval referred to in the first paragraph is classified under that paragraph as a land-based Article 90 of the Law on Excise Duty permit granted, comply with the Article 90 of the Law on Excise Duty conditions laid down for the purpose of issuing the latter authorisation.
1 Manufacturers of perfumery, toiletries and cosmetic products authorised under the Decision on an ongoing credit for the excise duty of alcoholic substances ( Stcrt. 1967, 213) shall, not later than 7 January 1992, declare the quantity of alcoholic substances present in their factory at the beginning of 1 January 1992.
2 A distinction shall be made in the declaration to:
(a) the quantity for which the excise duty at the time of entry into force of this Law is already fulfilled;
b. the quantity for which credit is still enjoyed at the time of entry into force of this Law.
3 The inspector provides a refund of the excise duty on the part of the second paragraph. a, quantity referred to.
4 The inspector shall grant a write-on of excise duty on the component of the second paragraph. b. quantity referred to.
5 The inspector shall fix the amount of the refund and the amount of the depreciation at the disposal of the inspector.
6 Detailed rules for the implementation of the refund may be laid down in the case of ministerial arrangements. In so doing, it may be stipulated that the refund is calculated according to standard standards.
1 For alcoholic perfumery, toiletries and cosmetic products present in, or in transport to, a place of storage at the beginning of 1 January 1992, excise duty shall be paid, upon request, of a value of f 10.40 per hectolitres per volume per volume of alcohol at a temperature of 20 ° C.
2 The refund is not granted for perfumery, toiletries and cosmetic products:
a. which are present in a customs warehouse or subject to excise duty, or are in transport to such a place;
(b) for which full exemption from excise duty applies.
3 The rules governing the implementation of the refund may be laid down in the case of a ministerial arrangement. In so doing, it may be stipulated that the refund is calculated according to standard standards.
4 For the purpose of storage, any building or site shall be defined. Storage places in use with the same person shall be regarded as constituting one storage place.
5 The inspector shall determine the amount of the refund by decision.
6 If the amount to be returned does not exceed the amount of the refund, the amount of the refund shall not exceed the amount of the refund.
1 Manufacturers of sugar-containing products authorised to obtain the credit for the excise duty of sugar for the manufacture of sugar-containing goods, as referred to in Chapter I of the Decision on excise duty on sugar ( Stb. 1964, 515) shall make a declaration not later than 7 January 1992 of the quantities of sugar and sugar containing products at the beginning of 1 January 1992.
2 The declaration shall make a distinction between the quantities of sugar and sugar containing:
(a) the excise duty has already been paid;
b. the credit is still valid.
3 The inspector shall be eligible for reimbursement of the provisions of the second paragraph. a, excise duty, on the understanding that the amount to be returned shall be offset against the excise duty payable on the results after 31 December 1991.
4 The inspector shall grant an allowance for the excise duty on the part of the component of the second paragraph, b. quantity referred to.
5 The inspector shall fix the amount of the refund and the amount of the depreciation at the disposal of the inspector.
The Articles 77 and 79 of the Law on excise duty shall apply with regard to excise stamps applied for at the foot of the Excise duty law of manufactured tobacco.
1 On the basis of Article 32 of the Law on excise duty In the case of manufactured tobacco, licences granted to traders of raw tobacco shall be considered as redeemed on the basis of Article 82 of the Law on excise duty permits granted.
2 The inspector shall examine before 1 January 1993 whether those of whom the authorization referred to in the first paragraph is classified under that paragraph as an under- Article 82 of the Law on excise duty permit granted, comply with the Article 82 of the Law on excise duty conditions laid down for the purpose of issuing the latter authorisation.
The Excise duty law and this Law shall enter into force with effect from 1 January 1992, with the exception of Article XXXIV which shall enter into force from the date of issue of the State Sheet where this law is placed.
Detailed rules may be laid down in the case of ministerial arrangements regarding the implementation of the transfer of the duty from excise duty to the Member States. Excise duty law .
Where in this Act the Excise duty law is cited as Excise duty law with indication of the State Sheet where that law is placed, when this law is put in place in the State Sheet After ' Stb. 1991, ' insert the number of the State Sheet where the Excise duty law was placed.
[ Red: Modification of the Entry Act Books 3, 5, and 6 new B.W. (ninth part)] ( Stb. 1989, 491).
This law may be cited as an Act on Duty on Duty.
The text of the General Law on Customs and Excise is published by Our Minister of Justice in the State Sheet placed.
Burdens and orders that are in the State Sheet will be placed and that all ministries, authorities, colleges and public servants will keep their hands on the precise implementation.
Issued at Gravenhage, 19 December 1991
Beatrix
The Secretary of State for Finance,
M. J. J. van Amelsvoort
Issued the thirty-first December 1991The Minister of Justice,
E. M. H. Hirsch Ballin
