Law on the taxation of motor cars and motor cycles 1992

Original Language Title: Wet op de belasting van personenauto's en motorrijwielen 1992

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Act of 24 December 1992, laying down the Law on Taxation of Passenger Cars and Motor Vehicles 1992

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 considered that in order to eliminate tax frontiers within the European Community it would be desirable to introduce the system of taxation applicable to the special consumption tax of motor cars and motor cycles. revised, as well as to include these taxes in a separate act, and also that it is desirable to differentiate in the tariff from an environmental and energy base and define the concept of passenger car;

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:

Chapter I. Introducing provisions

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Section 1. Chargeable event

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Article 1

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  • 1 Under the name 'taxation of motor cars and motor cycles', a tax is levied in respect of passenger cars, motorcycles and vans.

  • 2 The tax is payable in respect of registration of a passenger car, a motorcycle or a van in the registration number register.

  • 3 In the case of a motor vehicle registered in such a way that it obtains the capacity of a motor vehicle, a motorcycle or a van, the tax payable on registration as a passenger car, as a motor vehicle, or as a motor vehicle, is subject to the tax on the motor vehicle. (c) Order car or, if no new registration number is given, from the road to the start of use as a passenger car, motorcycle or order car in the Netherlands Road Traffic Act 1994 .

  • 4 In the case of a motor vehicle as intended for Article 9c be placed in such a way that it no longer satisfies the conditions set out in that Article, the tax payable in respect of the commencement of use with that vehicle in a modified state in the Netherlands of the road in question from the Road Traffic Act 1994 .

  • 5 Where the engine of a passenger car of which the load is determined on the basis of table in Article 9, first paragraph , during the first three years after the date of registration in the registration register in such a state that the CO2 emissions are higher than the CO2 paid for which the tax has been paid, the difference between that tax and the tax which would be due to these higher CO2 emissions due to the commencement of use with this passenger car in changed state in the Netherlands of the road within the meaning of the Road Traffic Act 1994 .

  • 6 Where an unregistered passenger car, a non-registered motor wheel or an unregistered van is in fact available to a natural person resident in the Netherlands or a person established in the Netherlands, the tax is payable with regard to the commencement of use with that motor vehicle in the Netherlands of the road within the meaning of the Road Traffic Act 1994 .

  • 7 In the case of a motor vehicle for which a request for refund of tax could be made earlier at the foot of the Article 14a, first paragraph , once again, the registration of the registration number shall be subject to the tax payable on the terms of the registration.

  • 8 In the case of a motor vehicle for which a request for refund of tax could be made earlier at the foot of the Article 14a, first or second paragraph In fact, a natural person or body residing in the Netherlands, who is resident in the Netherlands without renaming the vehicle in the register of registration, is liable to the tax in respect of the renewal of the registration of the motor vehicle. the use with that motor vehicle in the Netherlands of the road within the meaning of the Road Traffic Act 1994 .


Section 2 Definitions

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Article 2

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For the purposes of this Act and the provisions based thereon, the following definitions shall apply:

  • a. Registration number: the register, named in Article 1, first paragraph, part i, of the Road Traffic Act 1994 ;

  • b. registering or registering: to enrol and to name or to name a motor vehicle in the registration number;

  • c. normal use damage: Wear and minor damage caused by use of a vehicle and fit to the age and mileage of the vehicle.


Article 3

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  • 1 In the case of a motor vehicle, this law and its provisions shall mean motor vehicles on three or more wheels, with the exception of:

  • 2 The term 'motor bus' means a motor vehicle, designed for the carriage of more than eight persons, but not including the driver.

  • 3. 'Order car' means a motor vehicle with a maximum permissible mass not exceeding 3 500 kg equipped with a cargo hold which is not equipped for the carriage of persons, which, as a whole, is equipped with a flat loading floor, and which:

    • a. having a length of not less than 200 cm and not less than 200 cm in length and having a height of at least 20 cm of the width of at least 130 cm; or

    • b. Where the cargo area is less than 25 cm higher than the cab:

      • 1 °. has a length of at least 125 cm and at least 125 cm of the length and having a height of at least 20 cm of the width of not less than 98 cm; and

      • 2 ° from the driver's seat separated by a fixed wall over at least the full width of the cab, which is positioned directly behind the seating position and has at least the same height as the driver's cab; and

      • 3 °. not fitted with side windows or provided with no more than one side pane on the right side of the cargo area; or

    • c. where the cargo area is at least 25 cm higher than the cab:

      • 1 °. has a length of at least 125 cm and at least 125 cm of the length and having a height of at least 20 cm of the width of not less than 98 cm; and

      • 2 ° from the driver's seat separated by a fixed wall over at least the full width of the cab, which is placed directly behind the driver's seat and has a height of at least 30 cm; and

      • 3 °. not fitted with side windows or provided with no more than one side pane on the right side of the cargo area; or

    • d. in the case of a motor vehicle having a double cab with seat space behind the driver for one row adjacent to each other in the driving direction of persons seated in the direction of travel:

      • 1 °. at least 150 cm of the length and at least 20 cm of width at least 130 cm height; and

      • 2 °. for at least 40 percent of the length for the heart of the rear axle is placed and has a length of:

        • I. at least 150 cm; and

        • II. at least two thirds of the length which would have the load compartment if the seating space behind the driver was missing; and

        • III. at least twice that of the cab, unless the cabin has a height of at least 130 cm; and

      • 3 ° from the cab is separated by a fixed wall over at least the full width of the cab, which wall has been installed directly behind the seating area and has at least the same height as the cab; and

      • 4 °. not fitted with side windows or provided with no more than one side pane on the right-hand side of the cargo area.

  • 4 The maximum permissible mass is defined as the mass of the motor vehicle in a commercial state, including its commercial materials, spare parts and tools which are part of the normal equipment, plus the vehicle for the vehicle. allowed maximum mass of charge.

  • 5 For the purposes of paragraph 1 (c), a motor vehicle shall be deemed not to be equipped for the carriage of persons if the length of the space between the fixed wall behind the rear seats or, if no fixed wall is concerned, the length of the vehicle is is present, between the rearmost point of the rearmost seats in the last position, and the end of the load floor is greater than or equal to the length of the space between the rear position of the steering wheel and the fixed wall behind the rear position of the seat. rear seats or, if there is no fixed wall, the rearmost point of the seats in the final position rear rear seats. The length shall be measured parallel to the longitudinal axis of the motor vehicle concerned. Fixed anchorages intended solely for the attachment of seating positions shall be deemed to be equivalent to seats, except that for the determination of the lengths the rearmost point of the rearmost rearward position shall be taken into account. seats replaced by this fixed anchorage.

  • 6 In the case of ministerial arrangements, rules shall be laid down concerning:

    • the arrangements for determining the height and length of the cargo area and of the cab, as well as the manner in which the difference in height between the cab and the cargo area is determined;

    • b. The construction-technical finish of the cargo space;

    • c. The height, location, construction method and the fixing method of the fixed wall.


Article 4

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  • 2 By ministerial arrangement rules may be laid down as to the use of a motorcycle on more than two wheels which, by virtue of their construction, have an agreement with a motorcycle.

Chapter II. Taxable persons

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Article 5

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  • 1 In respect of a registered passenger car, a registered motor wheel or a registered order car, the tax shall be levied on the person on whose behalf the motor vehicle is placed or has been lodged in the registration number.

  • 2 In respect of an unregistered passenger car, a non-registered motor wheel or a non-registered order car, the tax shall be levied on the person actually available to the motor vehicle.

Chapter III

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Section 1. Levy method

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Article 6

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  • 1 The tax is to be paid on declaration.

  • 2 By way of derogation from Article 10, second paragraph , and Article 19, third paragraph, of the General Law on State Taxation :

    • a. The tax shall, if it is due:

      • 1. for registration of a passenger car or motorcycle, payment shall be made before the vehicle is registered in the register of the vehicle on the name;

      • 2 ° in respect of registration of a van, shall be paid within one month of the date on which the vehicle is registered in the registration number;

      • 3 °. in respect of the commencement of use of the road, shall be paid before the commencement of such use;

    • b. The declaration shall be made simultaneously with the payment.

  • 3 By way of derogation from paragraph 2 (a) (3), where the unit of the tax authority which is to be notified in respect of the commencement of use of the road, it is necessary to conclude on the day of the day of the day before the entry into force of the tax on the day of the use of the road. In order to be paid, the tax shall be paid only on the first day on which the unit is opened after the commencement of use.

  • 4 If in a case referred to in the third paragraph, the person who has the actual disposition of an unregistered passenger car, a non-registered motor wheel or a non-registered van at check by officials of the Tax authorities or investigation officers as referred to in Article 1 Article 141 of the Code of Criminal Procedure does not make it plausible that the tax has been paid, the tax should be paid immediately.

  • For the purposes of this Article, registration shall be understood to include the use of the vehicle in the registration register in the case of a motor vehicle registered before it becomes liable to the tax in respect of the re-name -That's the biker.


Article 7

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  • 1 If the application for registration in the registration number register is provided for a passenger car or a motor vehicle by a person other than the person on whose name motor vehicle is lodged, by way of derogation from Article 19, third paragraph, of the General Law on State Taxation , who otherwise keep the tax on declaration on behalf of the person on whose name motor vehicle is lodged.

  • 2 The person applying for registration in the registration registration register for a passenger car, a motorcycle or a van, is required to pay the amount of tax for that vehicle under the registration of the vehicle. Articles 9 to 9c to specify.


Article 8

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By way of derogation from Article 6, second paragraph, part a, below 1 ° The inspector may, under conditions and restrictions to be laid down by ministerial regulation, an economic operator who, in the course of his business, applies regularly to registration in the registration register for passenger cars or motor cycles which on behalf of another person, on application for an application for an objection, permit the tax to be met in any period.


Division 2 Rate

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Article 9

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  • 1 The load for a passenger car is determined according to the following table.

    In the case of CO2 emissions from more than

    but not more than

    the charge for a passenger car shall be the amount specified in column III, plus the amount calculated by multiplying the amount indicated in column IV by the number of gram/km CO2 emissions specified in column I, Excess CO2 emissions

    I

    II

    III

    IV

    -

    79

    € 175

    € 6

    79 gram/km

    106

    € 649

    € 69

    106 gram/km

    155

    2,512 € 2,512

    € 124

    155 gram/km

    174

    € 8,588

    € 239

    174 gram/km

    -

    € 13,129

    € 478

    The amount of tax under the table shall be increased, in the case of a passenger car driven by a compression ignition engine, with an amount of € 86,43 per gram/km of CO2 emissions over 67 gram/km of CO2 emissions.

  • 2 The tax shall be:

    • a. For an order car or a special passenger car referred to in paragraph 12, 37,7% of the net list price, less € 1 283, or, in the case of a van or special passenger car driven by an engine with a motor vehicle, a compression ignition 37.7 percent of the net list price, increased by € 273;

    • b. For a motorcycle:

      • 1 °. with a net list price of not more than € 2 133: 9,6% of the net list price;

      • 2 °. with a net list price of more than € 2 133: 19.4 percent of the net list price, reduced by € 210.

  • 3. the net list price means the list price minus the turnover tax included therein.

  • 4 The term 'list price' means the price reported in the Netherlands by the manufacturer or importer to resellers which, in his view, is to be calculated on the basis of sales to the final customer. This proposed sale price does not include the taxation of passenger cars and motor cycles. If such a price is not known, it shall be determined by comparison.

  • 5 For a new passenger car, a new motorcycle or a new car, the list price is to apply at the beginning of the day on which the car, motorcycle or van is entered in the registration registration plate.

  • 6 For a used passenger car, a motor wheel used, or a used van, the list price of the time when the car, motorcycle or van was first used is at the list price. If this time is not known, then the last day of the year in which the car, motorcycle or van is manufactured is the last day of the year.

  • For a motor vehicle other than a passenger car, a motorcycle or a van, which is placed in such a state as to be a passenger car, a motorcycle or a van, the list price is as if it were a passenger car, a motor vehicle or a motor vehicle, a motor vehicle or a motor vehicle. motorcycle or a van of the time when the motor vehicle was first put into service. If this time is not known, then the last day of the year in which the vehicle is manufactured shall be the last day of the day.

  • 8 If the time referred to in paragraphs 6 and 7 is the date of 1 January 1993, the price referred to in paragraph 4 shall be the special consumption tax of motor vehicles or the special consumption tax of motor cycles. Isolated.

  • 9 Where a passenger car, a motorcycle or a van has a special performance or is fitted with additional accessories, its value is included in the list price, with the exception of the value of devices which have not been fitted by or on behalf of the manufacturer or importer.

  • 10 For the purposes of this Article, the CO2 emissions of a passenger car, the CO2 emissions measured in accordance with Annex XII to Regulation (EC) No Commission Regulation (EC) No 692/2008 of 18 July 2008 on the implementation and amendment of Regulation (EC) No 692/2008 European Parliament and of the Council of the European Parliament and of the Council on the type-approval of motor vehicles with regard to emissions from light passenger and commercial vehicles (Euro 5 and Euro 6) and on access to vehicle repair and maintenance (PbEU) 2008, L 199). If the measurement is also made with LPG or NG fuel, CO2 emissions from the car with LPG or NG are used as a fuel type.

  • 11 If, for the purposes of applying the provisions of this Article, CO2 emissions from a passenger car have not been established by a Ministerial procedure, it shall be set at 507 grams per kilometre, respectively 356 grams per kilometre for a Passenger car driven by a compression-ignition engine.

  • 12 For the purposes of this Article, the term "special passenger car" means a passenger car falling within the scope of Directive 2002/24/EEC, as well as a passenger car which is a vehicle for special purposes, as defined in Annex II, Part A, point 5 of Directive 2007 /46/EC, which applies to the motor caravans car to meet the requirements set out in Article 23a of the Act on Motor Vehicles (Wet op de Motor Vehicle) 1994 and the provisions based thereon.


Article 9a [ Expired by 01-01-2012]

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Article 9b [ Expired by 01-01-2014]

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Article 9ba [ Expated by 01-01-2010]

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Article 9c

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By way of derogation from Article 9, first and second paragraphs , the tax is zero for a motor vehicle with a CO2 emissions of 0 grams per kilometre until 1 January 2018.


Article 10

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  • 1 In respect of used passenger cars, used motorcycles or vans used, the amount of the tax in respect of the passenger car, the motorcycle or the order car shall be: Article 9, first and second paragraphs , calculated taking into account a reduction.

  • 2 The reduction referred to in the first paragraph shall be the depreciation expressed as a percentage of the price of the list price referred to in the first paragraph. Article 9 (4) , and the loading of passenger cars and motorcycles at the time when the vehicle was first put into service.

  • 3 If, after the time of first entry into service of an order car, a period of time has elapsed from 5 years or more, by derogation from the second paragraph, the percentage of the reduction shall be 100.

  • 4 If, after the date of first entry into service of the passenger car or motorcycle, a period of time of 25 years or more has elapsed, the percentage of the reduction shall be reduced by the second paragraph.

  • 5 If the time of first entry into service of the car, motorcycle or order car is not known, the last day of the year in which the passenger car, the motorcycle or the order car is used shall be the last day of the year. Made.

  • 6 By way of derogation from the second paragraph, the reduction shall be fixed, provided that a request is made on the declaration, on the basis of a table to be drawn up by a ministerial order.

  • 7 The depreciation referred to in paragraph 2 shall be made, provided that a request is made on the declaration, to the sum of the list price referred to in the second paragraph. Article 9 (4) , and the taxation of motor cars and motorcycles at the time of first use of the motor vehicle, minus the value specified in a stock-list for the purchase of used goods generally applied in the course of trade. motor vehicles by resellers in the Netherlands.

  • 8 If there is any:

    the depreciation referred to in the second paragraph, provided that a request is made on the declaration, shall be made on the sum of the list price referred to in the second paragraph. Article 9 (4) , and the taxation of passenger cars and motorcycles at the time when the vehicle was first put into service, reduced by the value of the valuation set out in a valuation report which complies with the Ministerial Regulation. conditions.

  • 9 A declaration shall be made on the declaration of the information used in the declaration for the purpose of determining the depreciation referred to in paragraph 2 or for the purposes of the table referred to in the sixth paragraph. Where, in the opinion of the inspector, information may be missing which may be relevant for the purpose of determining the reduction referred to in the first paragraph, the missing information shall be added. Any information not used in the declaration for the purpose of fixing the depreciation nor, at the request of the inspector, has not been added by the person liable to comply with the tax on the declaration not at a later date. are used to change the depreciation applied to the declaration.

  • 10 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article. In so doing, the reduction referred to in paragraph 2 may be increased for vehicles intended for use in the motor vehicle industry. Article 15, first paragraph, parts a, b, and g . It may also set a period within which the motor vehicle shall be kept available for inspection in the unaltered state for the proper determination of the depreciation provided for in the second paragraph.


Article 10a

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  • 1 By way of derogation from Article 10, second paragraph The reduction referred to in Article 10 (1) shall be drawn up on the basis of a table to be drawn up by ministerial arrangement if, in respect of the passenger car used, the motor vehicle used or the order car used prior to the charge for that motor vehicle a request for refund of the tax could be made at the foot of the Article 14a, first or second paragraph , and the then outside of the Netherlands, within the meaning of Article 14a, first or second paragraph, has been made with a view to the rename of the motor vehicle in the registration register or in fact being made available for the purposes of the registration of the motor vehicle. Netherlands resident natural person or established body, as intended Article 1, eighth paragraph .

  • 2 The objective referred to in the first paragraph shall be deemed to have been present if the tax is to be taken as a result of the Article 1, seventh or eighth paragraph , shall be due within six months of the date on which the Article 14a, first paragraph The date on which the vehicle is no longer in fact available as referred to in Article 14a, second paragraph, and brought back outside the Netherlands shall, unless the person from whom the tax is charged, has been removed from the market. It is likely that this objective was missing at that time.


Article 10b

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  • (1) If the amount of the tax at any time since first entry into service of a motor vehicle used, as a result of the legal provisions relating to the taxable amount and the rate applicable at that time, is lower than the amount of the tax under Article 9 , after application of Article 9b , may, by way of derogation from Article 10, first paragraph , that lower amount of tax will be applied.

  • 2 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 10c

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  • 2 In the case of a motor vehicle for which the tax is due Article 1, third paragraph The tax has already been paid, under conditions and restrictions under ministerial order, the tax due shall be reduced by an amount corresponding to the tax paid previously.

  • 3 If a motor vehicle not registered is changed so as to obtain the capacity of a motor vehicle, a motorcycle or a van, while for that motor vehicle the tax has already been paid, shall be subject to ministerial order conditions and restrictions to be laid down, Article 1, sixth paragraph , for that motor vehicle tax payable reduced by an amount corresponding to the tax paid previously.

  • 4 The reduction referred to in the second and third paragraphs shall not exceed the amount of the tax due. The reduction shall be calculated for a motor vehicle used, with corresponding application of Article 14a, fourth paragraph .

  • 5 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 11

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The person who is required to pay the tax on behalf of another person shall be entitled, as a result of the entry into force of an amendment of that law or of such provisions, to be more advanced than before that entry into force. may have been carried out, to be recovered from the other. These ironing beds are null and void.


Article 12

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The person, on whose behalf the tax is satisfied by another person pursuant to this Law, shall have jurisdiction to do less than before the entry into force of any amendment of that law or any of those provisions based on it. Member of the Commission, the Council of the European Parliament and of the Council of the These ironing beds are null and void.


Section 3. Nalevy

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Article 12a

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  • 1 Where the use of the road with a passenger car, a motorcycle or an order car is found to be used for which the tax due in respect of a fact is to be regarded as intended to be used in the motor vehicle Article 1 (3) to (5) , if it has not been paid, the tax may be levied on the person on whose behalf the motor vehicle is made at the time of its finding. The commencement of the use of the road shall be set at the time of the period of operation referred to above.

  • 2 Where the person on whose behalf the motor is lodged, shows at what time after the date on which the vehicle is placed in such a state that it is not a motor vehicle, a motorcycle or a van, or meets the in Article 9c specified conditions, the commencement of use of the road shall be set at that later date.

  • 3 If the person on whose behalf the motor vehicle has been lodged demonstrates at what time after the device, the engine of a passenger car has been placed in such a way that the CO2 emissions are higher than the CO2 paid under the load, the start of the use of the road is to be used in Article 1, fifth paragraph , at that later date.

  • (4) If the person to whom the tax is levied shows that the passenger car, the motorcycle or the van was already in a position in such a way that it was a passenger car, a motorcycle or a van, at the time of tenation, no longer met the in Article 9c said conditions, and he did not know or was in a position to know that the tax has not been paid, the tax can be levied on the person on whose behalf the motor vehicle was prior to it, with the commencement of use of the road at the time of the relevant tenamation. The second paragraph shall apply mutatis mutandis.

  • 5 If the person to whom the tax is levied shows that the engine of a passenger car at the time of entry is already in such a state that the CO2 emissions are higher than the CO2 payment on which tax has been paid, and he did not know whether or not to know that the more tax due has not been paid, the tax can be levied on the person on whose behalf the motor vehicle was prior to it, with the commencement of the use of the road covered by the vehicle. Article 1, fifth paragraph , it shall be set at the time of the relevant statement. The fourth paragraph shall apply mutatis mutandis.


Article 12b

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Where the use of the road with a passenger car, a motorcycle or a car is found to be used for which the tax due in respect of the vehicle in question is Article 1, fifth, sixth or eighth paragraph the fact is not paid, the tax may be levied on the person in fact available to the motor vehicle. The date of commencement of use of the road shall be set at the time of the determination, provided that the date of the fact of the fact of the fact referred to in Article 1, sixth paragraph, shall be determined by analogy with the application of the provisions of the Article 13, second paragraph, of the Act on Motor Vehicle Taxation 1994 .

Chapter IV. Special arrangements

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Section 1. Exemptions

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Article 13

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  • 2 Exemption from tax is granted for motor cars, motorcycles and vans which, pursuant to Article II of the Law of 2 December 1982, temporarily reserves the right to withdraw the Royal Decree of the Royal Decree of the European Parliament and of the Council of Decision of 10 April 1939 ( Stb. 181) ( Stb. 1982, 733) do not need to be registered in the registration register.


Article 13a

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  • 2 For an order car made available to another person by an economic operator referred to in paragraph 1 for a period to be fixed by ministerial arrangement, the exemption shall be granted only if the person concerned is to be other person, subject to the condition, fulfils the conditions and restrictions for the exemption.

  • 3 If, during the first five years after the date of registration of the van in the registration number, the conditions and restrictions on the exemption are no longer fulfilled, the amount of which shall be relief has been granted, after it has been reduced by corresponding application of Article 10, sixth paragraph , as a tax liability. The provisions of Article 10, third, fourth, fifth and ninth paragraphs shall apply mutatis mutandis. The tax due shall be paid by the economic operator, as referred to in paragraph 1, on a declaration within one month of the date on which the conditions and restrictions on the exemption are no longer fulfilled.

  • 4 If, in the event of a change in the condition of the van, the conditions and limitations of the exemption remain, the conditions and restrictions to be laid down in the case of a general measure, the third paragraph of Article 2 of the Regulation, external application. The person on whose behalf the motor vehicle is placed shall, from the date of the change of conditions for the application of this Article, replace the person on whose behalf the motor vehicle was lodged.

  • 5 In the event of a derogation from the third paragraph, in the case of a van which is granted an exemption on the basis of this Article in such a condition as to be a passenger car, the Article 1, third paragraph , and 12a applicable mutatis mutandis.

  • 6 If one or more persons are transported in the loading area of a van, this shall constitute an omission on the subject of which the inspector may impose an administrative penalty of € 527 on the person actually at the disposal of the van. The power to impose the administrative fine shall lapse by the course of one year after the date of the finding of default, as referred to in the preceding sentence.

  • 8 The second to sixth paragraphs shall apply mutatis mutandis to those vans for which the refund of tax has been granted pursuant to Article 6 (2). Article 15b , as that article was worded from 1 July 2005 until the date of entry into force of this Article.


Article 13b

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  • 1 By way of derogation from Article 13a, third paragraph , the amount of which relief has been granted shall not be liable as tax if:

    • a. The system of registration of the motor vehicle in the registration registration register is due to expire because the van is being brought outside the Netherlands;

    • b. The system of registration of the motor vehicle in the registration registration register is due to expire because the order car is being demolished; or

    • c. the van was stolen and a notification of theft of the van was placed in the registration register.

  • 2 The amount of which relief is granted shall, after it has been reduced by corresponding application of Article 10, sixth paragraph , still liable as tax:

    • a. At the time of the ordering of the van, if, after application of the first paragraph, part (a) or (b), the order car is re-named;

    • b. at the time of the renewed commencement of use with the order car of the road within the meaning of the Road Traffic Act 1994 If, after application of the first paragraph, part (a) or (b), the van is in fact available to a natural person or a body residing in the Netherlands, without renaming the van;

    • c. at the time of deletion of the record of theft from the registration registration, if after application of the first member, part c, the order car is recovered, except that no tax is payable if the van is on the the name of the person to whom the exemption was granted and redeployed the recovered order car in accordance with the terms of the exemption. In the latter case, the facts that occurred during the period when the van was stolen remain outside consideration as to whether the conditions and limitations of the exemption are met.

  • 3 In the application of the second paragraph, the Articles 5 , 6 , 10, third, fourth, fifth and ninth member , and 12b mutatis mutandis, provided that, in the application of paragraph 2 (c), the tax is to be paid within one month of the removal of the record of theft from the registration number.

  • 4 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 14

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  • 1 In the case of a general measure of management, subject to conditions and restrictions, exemption from tax may be granted to motor cars, motorcycles and vans coming from another country and intended for specific purposes, other than that of the other Member States. have been brought to the Netherlands under specific circumstances.

  • 2 In the case of a ministerial arrangement, detailed rules may be laid down for the implementation of the general measure of management referred to in the first paragraph.


Section 2. Refrec

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Article 14a

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  • 1 Refund of tax, subject to conditions and restrictions, to be laid down in the case of a general measure, shall be granted on request for motor cars, motorcycles and vans if the vehicle's name in the registration plate is used The motor vehicle shall be removed from the Netherlands, the motor vehicle shall be registered in accordance with Council Directive 1999 /37/EC of 29 April 1999 on the registration documents of motor vehicles (PbEG 1999, L 138) in another Member State of the European Union or a State party to the Agreement on the European Economic Area and as proof of that registration a registration licence is issued by the competent authority, with the exception of a registration certificate issued on the basis of a temporary registration of the certificate issued by the competent authority. motor vehicles as referred to in Article 1 of that Directive. The refund shall be granted to the person on whose behalf the motor vehicle was issued immediately prior to expiry of the name in the registration registration plate.

  • (2) Under the terms and limits to be laid down by general management measures, the refund of tax shall be granted on request in another Member State of the European Union or of a State party to the Agreement on the European Economic Community of the European Union. Economic Area registered passenger cars, motorcycles and vans for which the tax has been levied in respect of the commencement of use in the Netherlands with that vehicle of the road by a natural person resident in the Netherlands body established, if the vehicle is no longer in fact available to the in the Netherlands natural person resident in the Netherlands or the body established in the Netherlands and the motor vehicle has been brought back outside the Netherlands. The refund shall be granted to the person from whom the tax is payable under Article 5, second paragraph -It's levied.

  • 3 The refund referred to in paragraphs 1 and 2 shall be granted only if the tax is paid as a result of registration of the vehicle or for the use of the motor vehicle or, if the registration has been made for the purposes of registration of the motor vehicle, January 2014, the mark, or the start of the use in the Netherlands with the motor of the road, on or after 16 October 2006.

  • 4 The refund shall be the amount of the tax after it has been reduced in accordance with a table to be drawn up by a ministerial arrangement. In the case where the vehicle has already been reimbursed for the motor vehicle, the refund shall be granted only in so far as the tax previously returned has been paid at a later date when the tax is due.

  • 5 Amounts of less than € 50 are not returned.

  • 6 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 14b

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  • 1 For a motor vehicle registered in another Member State of the European Union or a State party to the Agreement on the European Economic Area, and which is to be made available for a period not exceeding four years the natural person or body established in the Netherlands by a natural person or body residing in that other State shall, on request, subject to general conditions and restrictions to be laid down by the Board of Directors the following: Article 1, sixth paragraph , payable tax in advance off with the refund that is on the foot of Article 14a may be granted if the vehicle is re-established outside the Netherlands after the agreed period of posting.

  • 2 Where, at a later date, another period of posting is agreed for the motor vehicle than the previously agreed rental period, the amount of the refund referred to in paragraph 1 shall be determined in accordance with the conditions laid down in that paragraph. review, except that the excess amount of the tax due shall be returned upon request in the event of a reduction of the period of posting, and in the case of an extension of the period of posting, the excess tax on declaration being fulfilled within one month from the time of the day on which the other period of posting has been agreed.

  • 3 If the conditions and limitations of the netting are no longer fulfilled for a motor vehicle, the amount of the refund referred to in paragraph 1 shall be revised, except that the amount of the refund shall be refunded; the amount of the refund shall be refunded; the amount of the refund shall be refunded. no part of the tax due on declaration that has been paid shall be paid within one month of the date on which the conditions and restrictions on the settlement are no longer met. The first sentence shall also apply in the case of a change in the agreed period of posting as referred to in the second paragraph, the total agreed period of posting agreed to be more than four years.

  • 4 If the agreed period of posting is changed, or no longer fulfils the conditions and restrictions on the settlement, this shall be without delay by the person to whom the motor vehicle has been made available to be notified to the inspector in writing.

  • 5 The amount of the refund referred to in paragraph 1 or the amount to be returned under paragraph 2 shall be determined by the inspector in the case of a decision which is subject to an objection.

  • 6 The reconsideration of the refund referred to in paragraph 1 or a revision of that netting pursuant to paragraph 2 or paragraph 3 shall be regarded as a refund for the purposes of this Law. Article 14a , respectively, as a revision of this refund.

  • 7 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 15

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  • 1 Refund of tax, subject to conditions and restrictions, to be laid down in the general measure of administration, shall be granted on request for motor cars, motorcycles and vans which:

    • a. its furnished to be used by the police and declared as such by the police;

    • b. are designed to be used by the fire brigade and as such are known by the skin;

    • c. Apparently designed to be used by an invalid and equipped with an electric motor or with an internal combustion engine having a cubic capacity not exceeding 250 cm³;

    • (d) have been arranged for the transport of sick and injured persons and are known as such;

    • e. are furnished for the transport of physical surpluses and are known as such;

    • f. shall be provided for the transport of prisoners and shall be known as such by the time of transport;

    • g. are furnished and used exclusively for the carriage of wheelchair users in a group;

    • h. are furnished for the transport of sick or injured animals and are known as such;

    • i. shall be furnished for money transport and shall be known as such by the latest.

  • 2 The refund shall be granted to the person on whose behalf the motor vehicle has been lodged.

  • 3 The inspector shall decide on the application for an objection of a possible decision.

  • 4 In the case of a car, motorcycle, or, during the first five years after registration in the registration number register, a van, the conditions and limitations for refund are no longer fulfilled, the returned amount, after this has been reduced by corresponding application of Article 10, sixth paragraph , as a tax liability. Article 10, third, fourth, fifth, ninth and tenth paragraph shall apply mutatis mutandis. The tax due shall be paid by the person to whom the refund has been granted, within one month of the time when the conditions and restrictions are no longer met.

  • 5 When adjusting the conditions of a passenger car, a motorcycle or a van, the person on whose behalf the motor vehicle is lodged and the person on whose behalf the motor vehicle has been lodged, shall continue to be required to do so; The first and fourth paragraphs shall not apply where the conditions and limitations under which the refund is granted continue to be fulfilled. Upon acceptance of the application, the person on whose behalf the motor vehicle is lodged from the time of the change of conditions for the application of this Article to the place of the person on whose behalf the motor vehicle was before the date of amendment of the application ed. The inspector shall decide upon the application for an objection of a possible decision.


Article 15a

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  • 1 Refund of tax, subject to conditions and restrictions, to be laid down in the case of a general measure of administration, shall be granted on request for order cars which are designed to be used for the carriage of a disabled person in the cabin and for simultaneous transport of a non-foldable wheelchair for the benefit of that person.

  • 2 By way of derogation from the first paragraph, the refund shall also be granted if the cargo area of the order car deviates from: Article 3, third paragraph If, as a result of the adjustment of the order car in relation to the handicap of the person referred to in paragraph 1, the driver's seat is no longer separated from the cab or has not been fitted as a whole with a flat rate, the driver's seat shall not be separated from the cab. loading floor.

  • 3 If the disabled person is a person other than the person on whose behalf the van was lodged, the first paragraph shall apply only if the application as referred to in paragraph 1 is made by the person concerned and the person having a disabled person.

  • 4 The refund is granted to the person on whose behalf the van is placed.

  • 5 The inspector shall decide on the application for an objection to a contested decision.

  • 6 The entitlement to refund arises at the time when the conditions and restrictions for refund referred to in paragraph 1 are fulfilled.

  • 7 If the date referred to in paragraph 6 is at the time when the order car is registered in the registration number, the refund shall be the amount of the tax after it has been reduced in accordance with a ministerial order. table, except that in the case of the reorder car, the refund is not more than this amount reduced by the previous returns, in so far as the amounts previously returned do not exceed the amount previously recovered. where tax due has been paid.

  • 8 In the case of a return van which has been granted a refund for the first five years after registration in the registration number, the conditions and limitations of the refund are no longer fulfilled, from that date it shall be returned amount, after this is reduced by corresponding application of Article 10, sixth paragraph , as a tax liability. Tax shall also be payable, with the corresponding application of Article 10, first and sixth paragraph, where an order-car for which a refund is granted is placed in such a State, other than by means of an adjustment as referred to in the second paragraph of this Article. Member, that it's a passenger car. The tax due shall be paid by the person to whom the refund has been granted, within one month of being no longer satisfied by the conditions and restrictions referred to in the first sentence, or before the beginning of the period of payment of the tax. the use of the road with the passenger car referred to in the second volzin. Article 10, third, fourth, fifth and ninth paragraphs, and 12a shall be applicable mutatis mutandis.

  • 9 In the case of modification of the system of an order car, upon request of the person on whose behalf the van is lodged and the person on whose behalf the van was lodged, the first and the eighth member shall remain outside the conditions and limitations under which the refund is granted is to be fulfilled. Upon acceptance of the application, the person on whose behalf the van is placed from the time of the change of conditions for the application of this Article to the place of the person on whose behalf the van was lodged for that purpose shall enter the name. The inspector shall decide upon the application for an objection of a possible decision.

  • 10 In the event of failure to comply with the conditions and limitations of the refund due to the death of the disabled person, by way of derogation from the eighth paragraph, the returned amount shall not be taxed as long as the conditions of employment of the person concerned are not subject to the refund. the order car is not changed and the van is used exclusively for the personal use of the person on whose behalf the van is set, including the members of the family who are living in their own homes. If the handicapped person is given the refund after his death on the name of a family member of the family to which the disabled person belonged, the previous sentence shall be made by the person at whose behalf he is responsible. the name of the order car shall be made from corresponding application. The inspector shall decide upon the application for an objection of a possible decision. Upon acceptance of the request, from the date of the decision, the person on whose behalf the van was lodged for the purposes of this Article shall replace the person to whom the refund was granted. Where the conditions and restrictions laid down in this paragraph are no longer fulfilled during the first five years after registration in the registration number register, the amount returned shall still be taxed as tax. The eighth and ninth paragraphs shall apply mutatis mutandis.

  • 11 If one or more persons are transported in the loading area of a van, this shall constitute a failure in respect of which the inspector can pay a maximum administrative penalty of € 527 to the person in fact available to the motor vehicle. the imposition. The power to impose the administrative fine shall lapse by a period of one year from the date of the finding of the failure to act in the preceding sentence.

  • 13 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Article 15b

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  • 1 Where the person held for a van is liable to meet the tax on declaration for that car to be eligible for a refund of tax on the basis of the Article 15 or 15a , the refund shall not be granted after payment of the levy on declaration, it being understood that the charge which must be met may be offset by the amount of the refund if the declaration is requested to do so.

  • 2 The detailed rules for the implementation of this Article may be laid down by Ministerial Regulations.


Article 15c [ Expired by 01-01-2007]

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Article 16

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  • 1 Refund of tax, subject to conditions and restrictions, to be laid down in the general measure of administration, shall be granted on request for passenger cars intended to be used wholly or substantially in public service Transport or taxi services within the meaning of the Passenger Transport Act 2000 .

  • 2 The refund shall be granted to the person on whose behalf the passenger car has been lodged.

  • 3 The inspector shall decide on the application for an objection of a possible decision.

  • 4 The entitlement to refund arises at the time when the conditions and restrictions for refund referred to in paragraph 1 are fulfilled.

  • 5 If the date referred to in paragraph 4 is situated after the date on which the passenger car is entered in the registration number, the refund shall be the amount of the tax after it has been reduced in accordance with a ministerial order. table, except that in the case of a private car, the refund is not more than this amount reduced by the previous returns, in so far as the amounts previously returned do not exceed the amount of the refund. the tax due is still due.

  • 6 If, in the first, second or third years from the date referred to in paragraph 4, the conditions and restrictions for refund referred to in paragraph 1 are no longer fulfilled, the period from the moment when the conditions and restrictions for refund are no longer fulfilled shall be repayable amount for the outstanding months of the relevant year and the whole of the whole of the years of this three-year period, by time of time, as tax due. If, for the period of the year in question, the passenger car has not been used, in whole or substantially, for the transport referred to in paragraph 1, the time limit for calculating the tax due shall also be used for the period covered by that year. taken entirely. The tax due shall be paid on a declaration within one month of the date on which the conditions and restrictions for refund referred to in paragraph 1 are no longer fulfilled.

  • 7 If, on the first, second or third years after the date referred to in the fourth paragraph, only the condition that the private car is used whole or substantially for the carriage referred to in paragraph 1 is not satisfied. each time a third part of the returned amount is taxed as tax. The tax due shall be paid on the declaration within one month of the end of the year in question.

  • 8 When the passenger car has been modified, the person on whose behalf the passenger car is lodged and the person on whose behalf the passenger car has been lodged, the first and sixth members to be excluded from the name of the passenger car. the conditions and limitations under which the refund is granted is to be fulfilled. Upon acceptance of the application, the person on whose behalf the passenger car is lodged from the time of the change of conditions for the application of this Article to the place of the person on whose behalf the passenger car was before that date was amended. ed. The inspector shall decide upon the application for an objection of a possible decision.


Article 16aa

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  • 1 By way of derogation from Article 15, fourth paragraph , Article 15a, eighth and tenth member , and Article 16, sixth paragraph , the amount returned shall not be liable as tax if:

    • (a) the claim of the motor vehicle shall be cancelled because the vehicle is brought outside the Netherlands;

    • b. The instrument of the motor vehicle shall be cancelled because the vehicle is being scrapped; or

    • The motor vehicle has been stolen and a vehicle theft notification has been placed in the registration number.

  • 2 The returned amount after this is reduced by corresponding application of Article 10, sixth paragraph , still liable as tax:

    • a. at the time of the system of the motor vehicle, where, after application of paragraph 1 (a) or (b), the vehicle is once again established;

    • b. at the time of the renewed commencement of use with the motor of the road within the meaning of the Road Traffic Act 1994 If, after applying the first paragraph, subparagraph (a) or (b), the vehicle is in fact available to a natural or established person resident in the Netherlands, without renaming the motor vehicle;

    • c. at the time of removal of the record of theft from the registration registration, if, after application of the first paragraph, part c, the vehicle is recovered, except that no tax is payable if the registration plate is used at that time, the name of the person to whom the refund was granted and redeployed the vehicle recovered in accordance with the terms of the refund. In the latter case, the facts which occurred during the period when the motor vehicle was stolen shall not be taken into account as to whether the conditions and limitations of the refund are satisfied.

  • 3 In the application of the second paragraph, the Articles 5 , 6 , 10, third, fourth, fifth and ninth member , and 12b mutatis mutandis, provided that, in the application of paragraph 2 (c), the tax is to be paid within one month of the removal of the record of theft from the registration number.

  • 4 For passenger cars for which the tax has been returned due to Article 16 , paragraph 1 (a) shall apply only if the conditions and limitations of the conditions and restrictions are fulfilled for at least 12 months. Article 16, first paragraph . In addition, the amount due under paragraph 2 shall be reduced by a third part for each year in which the passenger car is subject to the conditions and limits specified in this paragraph. Article 16, first paragraph .

  • 5 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.


Section 3. Tariff changes

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Article 16a

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  • 1 In the case of an increase in the Article 9 For a passenger car which, if a motorcycle or a van is entered in the registration registration register or van which prior to the date of entry into force of the increase, is not covered by the charge, the charge shall be calculated on the basis of the Foot Article 9 As it was before the date of entry into force, provided that the conditions of tenation take place within two months of the entry into force. If the tenamation takes place after the expiry of the two-month period, the tax shall be calculated at the rate of Article 9 As it stands, after the increase comes into force.

  • 2 In the case of a reduction in the Article 9 For a passenger car which, if a motorcycle or a van is entered in the registration registration register or van which prior to the date on which the reduction takes effect, is entered without an account, the charge shall be calculated on the basis of the Foot Article 9 As it stands, after the reduction has entered into force.

  • 3 By ministerial arrangement, detailed rules for the implementation of this Article may be laid down in consultation with our Minister of Infrastructure and the Environment.


Article 16b

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  • 2 By ministerial arrangement, after application of the first paragraph, the Article 9, first paragraph The amounts shown in the third column of the tables shall be adjusted accordingly.

Chapter V. Additional arrangements

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Section 1. Security

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Article 17

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  • 1 The One, to whom at the foot of Article 8 permit the tax to be met in any period, shall provide security for the tax which he is or may be liable to pay.

  • 2 The amount of the security shall be determined by the inspector in the case of a decision which is subject to a decision.

  • 3 In the case of ministerial arrangements, detailed rules may be laid down for determining the amount of the security.

  • 4 The security shall be lodged with the consignee.

  • 5 The receiver shall decide whether the form of security offered shall be accepted.

  • 6 The costs related to the lodging of security shall be borne by the person to whom the authorisation was granted.

  • If the security is lodged in cash, interest shall be remunerated on an interest rate equal to the refinancing rate, which is the minimum bid rate applied by the European Central Bank for main refinancing operations.

  • 8 For the purposes of the seventh paragraph, the amount of interest to be reimbursed in a calendar month shall be calculated on the basis of the interest rate applicable at the beginning of that month.


Section 1a. Penalty clause

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Article 17a [ Expired by 01-07-2005]

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Section 2.

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Article 18

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On the basis of the first claim of officials of the State Taxation Office or of the investigation officers referred to in Article 141 of the Code of Criminal Procedure The driver of a motor vehicle shall be obliged to stop it.


Article 19

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The Article 18 Officials shall be empowered to submit a vehicle to an examination and to bring it or to be carried out at a place situated near to the point of view of that person. The driver of the vehicle and, in his absence, the person holding the vehicle shall be required to cooperate in the investigation and transport necessary and to transport officials with the motor vehicle.


Additional measures

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Article 20

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  • 1 In the case of a general measure of management, further rules may be laid down to supplement the matters covered by this Act, in order to ensure the correct application of the law.

  • 2 In the case of a ministerial arrangement, detailed rules may be laid down for the implementation of the general measure of management referred to in the first paragraph.

Chapter Va. Transitional provisions

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Article 21

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Article 22

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Article 23

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Article 24

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Article 25

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Article 26

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Article 27

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Article 28

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Article 29

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Article 30

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Article 31

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  • 1 In the case of motor cars and motorcycles registered after 31 December 1992, in respect of motor cars and motor cycles, before 1 January 1993, special rates of consumption tax on motor cars or special consumption taxes on motorcycles at the base of motor vehicles and motor vehicles. Article 50 General of Article 50a of the Law on Turnover Tax, 1968 Tax on passenger cars and motor cycles shall be levied.

  • 2 With regard to passenger cars and motorcycles registered before 1 January 1993 and which were not imported or supplied by the manufacturer before that date, in the sense of the motor cars and motor vehicles which have not been imported by the manufacturer, or Articles 50, 1st paragraph , and 50a, first paragraph, of the Law on Turnover Tax 1968 As they were in the middle of 31 December 1992, the tax is due on the start of the use after 31 December 1992 with the motor vehicle in the Netherlands of the road within the meaning of the Road Traffic Act 1994 .

  • 3 [ Red: Expated.]


Article 32

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  • 2 The licences referred to in paragraph 1 shall be valid until the inspector fixes the final decision by decision, amend or withdraw it by 31 December 1993 at the latest.


Article 33

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Article 34

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In the case of ministerial arrangements, detailed rules may be laid down, if necessary, of the provisions of this Law, which until 1 July 1993 will be the transition of the Law on turnover tax, 1968 To facilitate the special consumption tax of passenger cars and motor cycles to the tax levied under this Law.


Article 35

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Where in this Act the Law on Taxation of Passenger Cars and Motor Vehicles 1992 has been cited with reference to the State Sheet where that law is placed, when this law is put in place in the State Sheet after ' Stb. ' inserted the number of the State Sheet in which the Law on Taxation of Passenger Cars and Motorcycles 1992 has been placed.

Chapter Vb. Special scheme for energy-efficient passenger cars [ Exparing per 01-01-2003]

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Article 35a [ Expired by 01-01-2003]

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Chapter VI. Final provisions

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Article 36

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This Law shall enter into force from 1 January 1993.


Article 37

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This law can be cited as the Law on Taxation of Passenger Cars and Motor Vehicles 1992.

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 1992

The Minister of Justice,

E. M. H. Hirsch Ballin