Law revision of turnover tax tariff classification for legal services

Original Language Title: Wet herziening tariefindeling omzetbelasting voor rechtskundige diensten

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Act of 19 December 1990 amending the Law on turnover taxes 1968 (revision of the tariff classification for legal services)

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 view of the fact that it is desirable, in the context of the budget for the 1991 budget, that the legal services subject to the reduced rate of turnover tax should be subject to the general rate of duty,

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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  • 1 The turnover tax payable after 31 December 1990 in respect of services by lawyers and prosecutors in cases concerning the right of persons and of family law, settled in book I of the Civil Code and in respect of services by lawyers and prosecutors in cases of non-assets for which compensation is obtained from the State, which is made before or on this date, is calculated at the rate applicable at the time of the service.

  • 2 Where the turnover tax is due before 1 January 1991 in respect of the services referred to in paragraph 1 which are carried out on or after that date, this would be more due if the tax was calculated on the basis of the The rate applicable at the time of the service shall be due on 1 January 1991.


Article III

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This Law shall enter into force from 1 January 1991.

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, 19 December 1990

Beatrix

The Secretary of State for Finance,

M. J. J. van Amelsvoort

Published on the 28th of December 1990

The Minister of Justice,

E. M. H. Hirsch Ballin