Key Benefits:
Act of 24 December 1992, introducing and adapting legislation to the Law on consumables of non-alcoholic beverages and of certain other products
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 that due to the expiry of the excise duty on non-alcoholic beverages, sugar and sugar-containing products and of chewing tobacco and snuff-tobacco and the entry into force of the directive, we have Law on the consumption taxes of non-alcoholic beverages and of certain other products it is desirable to adapt the laws referring to excise duty and to introduce transitional measures;
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 provisions of the Excise duty law continue to apply in respect of facts leading to the chargeability of excise duty or the obligation to pay excise duty and to the refund of excise duty on non-alcoholic beverages, of sugar and of sugar-containing sugar products or chewing tobacco and snuff tobacco which took place before 1 January 1993 and relating to offences which took place before that date.
1 On the basis of the Excise duty law permits granted to a excise-goods area for non-alcoholic beverages, chewing tobacco or snuff tobacco, with the exception of permits for excise-goods places authorised for the manufacture of alcohol-free products. On-the-spot drinks shall be considered to be Law on the consumption taxes of non-alcoholic beverages and of certain other products authorisations granted for a facility for those types of goods.
The quantity of non-alcoholic beverages, chewing tobacco or snuff tobacco, present at the end of 31 December 1992 in a place of excise duty as referred to in the first paragraph shall be regarded as present at the beginning of 1 January 1993 in the first paragraph of Intended establishment.
On the basis of the Excise duty law the expression 'security' for excise duty in relation to non-alcoholic beverages, chewing tobacco or snuff tobacco is to be regarded as on the basis of the Law on the consumption taxes of non-alcoholic beverages and of certain other products Security lodged.
1 On the basis of the Excise duty law authorisations granted for the admission of alcohol-free, chewing tobacco or snuff-tobacco duty free of excise duty shall be regarded as being on the basis of Chapter V of the Law on consumables of non-alcoholic beverages and of some other products permits granted.
2 The quantity of non-alcoholic beverages, chewing tobacco or snuff, present at the end of 31 December 1992, on the basis of a Excise duty law Exemption granted shall be regarded as at the beginning of 1 January 1993 on the basis of a licence issued pursuant to Article 1 (1) (b) of the Chapter V of the Law on consumables of non-alcoholic beverages and of some other products Exemption granted with exemption from alcohol-free drinks, chewing tobacco or snuff-tobacco.
1 The one that lemonade is meant to be in Article 9, second paragraph, of the Law on consumables of non-alcoholic beverages and of certain other products In the case of vegetable juice, a request pursuant to Article 15 of that Law must be submitted to the inspector for authorisation of an establishment not later than 7 January 1993.
2 The place referred to in the request referred to in paragraph 1 shall be regarded as an establishment as from 1 January 1993 until the entry into force of that application.
3 The inspector shall examine before 1 April 1993 whether the places designated pursuant to paragraph 2 shall comply with the conditions laid down in the second paragraph. Law on the consumption taxes of non-alcoholic beverages and of certain other products conditions for obtaining the authorisation of an establishment.
4 With regard to places with a lemonade or vegetable juice as referred to in paragraph 1, other than by manufacturing there, for which a request as referred to in paragraph 1 shall be made not later than 7 January 1993 Article 15 of the Law on consumables of non-alcoholic beverages and of certain other products the second and third paragraphs shall apply mutatis mutandis in respect of a licence for an establishment.
1 A request for a permit for admission free of taxes of lemonade, as intended in Article 9, second paragraph, of the Law on consumables of non-alcoholic beverages and of certain other products In the case of vegetable juice, re-entry shall be deemed to have been allocated as from 1 January 1993, if the request for that purpose was received by the inspector no later than 7 January 1993.
2 The inspector shall examine before 1 April 1993 whether those who have submitted a request referred to in the first paragraph shall comply with the requirements of the Law on the consumption taxes of non-alcoholic beverages and of certain other products conditions required for obtaining the relevant authorisation.
1 Lemonade, as intended Article 9, second paragraph, of the Law on consumables of non-alcoholic beverages and of certain other products , and vegetable juice present in or in transport to a store at the beginning of 1 January 1993 shall be subject to a levy equal to the amount of the tax pursuant to Article 10 of that Act.
2 The levy shall not include lemonade and vegetable juice as referred to in the first paragraph:
a. Present in a warehouse, a temporary storage facility or an establishment as intended in Article 14 of the Law on consumables of non-alcoholic beverages and of certain other products , or in transport, to this end; or
(b) for which an exemption applies.
3 For the purposes of this Article, the place of storage means any building or site where lemonade or vegetable juice is available for commercial purposes within the meaning of the first paragraph. Storage places in use with the same person shall be regarded as constituting one storage place.
4 The owner of the lemonade or vegetable juice provided for in a store referred to in paragraph 1 shall be responsible not later than 7 January 1993 for the quantity of the lemonade or vegetable juice subject to the levy.
5 In the case of ministerial arrangements, detailed rules may be laid down in respect of the declaration.
6 The tax is payable by the person who has been kept in charge of the declaration.
7 The levy shall not be abolished in so far as the tax to be levied does not exceed 5 500. If the total tax to be charged is no more than 5 500, the declaration referred to in paragraph 4 shall be omitted. Article 4 of the Law on consumables of non-alcoholic beverages and of certain other products does not apply to the stock on which the levy on the basis of this provision is omitted.
1 For sugar and sugar products present in or in transport to a store at the end of 31 December 1992, refund of excise duty shall be subject to the refund of f 0,0868 per 100 kg per unit of the sugar number.
2 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.
3 For the purposes of this Article, the place of storage means any building or territory in which sugar and sugar-containing products are available for commercial purposes. Storage places in use with the same person shall be regarded as constituting one storage place.
4 The inspector shall determine the amount of the refund.
5 Refund is not granted if the amount to be returned does not exceed f 200.
Article 35 of the Law on consumables of non-alcoholic beverages and of certain other products applies to excise stamps applied for on the foot of the Excise duty law .
Detailed rules may be laid down in the case of ministerial arrangements regarding the implementation of the transfer of the Excise duty law to the Law on the consumption taxes of non-alcoholic beverages and of certain other products .
Where in this Act the Law on the consumption taxes of non-alcoholic beverages and of certain other products is cited with the mention of the State Sheet where that law is placed, when this law is put in place in the State Sheet After ' Stb. 1992, " insert the number of the State Sheet where the Law on the consumption taxes of non-alcoholic beverages and of certain other products was placed.
This Law shall enter into force from 1 January 1993.
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.
Given at Old Loo, 24 December 1992
Beatrix
The Secretary of State for Finance,
M. J. J. van Amelsvoort
Published on 30 December 1992The Minister of Justice,
E. M. H. Hirsch Ballin
