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Law of 20 December 2012 amending some tax laws and any other laws (Other Fiscal Measures 2013)
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 that, in the context of fiscal policy for the year 2013, it is desirable to introduce amendments, adjustments or technical repairs to a number of tax laws and to any other laws;
It is true that we, the Department of Consultative Affairs of the Council of State, and with the mean consultations of the States-General, have found and understand the same as We approve and understand:
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The Royal Decree of 24 August 2004 amending the Decision to exclude sales tax deduction 1968 (Stb. 2004, (435) is hereby approved.
1 With respect to coal, which was removed or imported with exemption from coal tax on the basis of Article 44, second paragraph, of the Law on Environmental Taxation and are available in a store on or after 1 January 2013, coal tax is charged to the rate, named in Article 43 of the Law on Environmental Taxation As from 1 January 2013 after indexation.
2 Article 84a of the Law on excise duty , except for the first paragraph of paragraph 1 and paragraph 2 (b) shall apply mutatis mutandis to the coal tax referred to in paragraph 1, except that the reference to the levy of coal tax is to be applied in accordance with the provisions of the Article 84a, second paragraph, of the Law on excise duty to the first member of that article shall be read as a reference to the first paragraph of this Article.
1 The Articles 80 , 86 and 87a to 87d of the Law Taxes on the environment and the following provisions, such as those in place on 31 December 2012, shall continue to apply to packaging as intended Article 87a of that Act , as it was 31 December 2012, of products made available by a producer to a taxable person or an entrepreneur as intended by a producer after 31 December 2012 but before 1 April 2013 Chapter VIII of the Law Taxes on the Environmental Basis As it was on 31 December 2012. The foregoing shall not apply to products subject to a scheme before 1 January 2013, Article 88a of the Law Taxes on the environment was applicable.
2 Article 89, fourth and fifth paragraphs, of the Law on Environmental Taxation , as they were in place on 31 December 2012, continue to apply to the extent that the chargeability of the packer tax arose before 1 January 2013.
3 The rules of our Minister may lay down detailed rules on requests for reimbursement under the first paragraph.
1 This Law shall enter into force with effect from 1 January 2013, it being understood that:
(a) in respect of the payment of the probability charge for periods ending before 1 January 2013:
1 °. Article 33f, third to sixth member, of the Gaming Act , as this read on 31 December 2012, continues to apply;
2 °. Article 33f, third to sixth member and eighth member, of the Gaming Act does not apply;
b. Allegations or coercive orders specified by the recipient, in accordance with Article 33f, Seventh Member, of the Gaming Act As this was stated by the date of 31 December 2012, issued before 1 January 2013, issued for the purposes of being sent, shall be deemed to have been issued, respectively, by the governing body competent as from 1 January 2013;
c. Article XVII, Part B , for the first time, with regard to the allowances for which a request for a redesign was made on or after 1 January 2013;
ed. Article XXV, Parts A, B and C , application finds before the Article II, Part D , III, part K , and XXX, part G, of the Law uniformity wage concept shall be applied;
e. Article XXVI, Parts Ba and C , application finds before the Articles XXVIII, Part E , and XXXIV of the Tax Plan 2012 shall be applied.
2 Article XIV, Part A , works back to 1 January 2012.
3 Article XIII, Part A , works back to July 20, 2012.
This law is cited as: Other fiscal measures 2013.
Burdens and orders that it will be placed in the Official Gazette and that all ministries, authorities, colleges and public servants who so far as to do so will keep their hands on the precise execution.
Entry
' s-Gravenhage, 20 December 2012
Beatrix
The Secretary of State for Finance,
F. H. H. Weekers
Published the twenty-seventh December 2012The Minister for Security and Justice,
I. W. Opstelten
