Key Benefits:
Act of 24 December 1992, laying down 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 the fact that the amendment of the legislation on excise duties to the Council of the European Communities on the general arrangements for products subject to excise duty and on the holding, and the (i) movement of these products and controls (92/12/EEC of 25 February 1992; PbEG (76) a separate legislation should be introduced for the system of levying taxes on alcohol-free drinks and chewing tobacco and snuff-tobacco;
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:
Under this law, a consumption tax is levied in respect of the removal and import of non-alcoholic beverages.
For the purposes of this Act and the provisions based thereon, the following definitions shall apply:
(a) manufacture of non-alcoholic beverages: any action in which or by which such goods arise or the composition of their composition is altered;
(b) "establishment" means any place where, under the provisions of this Law, alcohol-free drinks may be manufactured under suspension of duty, may be processed, available, received and may be dispatched;
Customs warehousing: the customs warehousing procedure, as referred to in Article 240 (1) of the Union Customs Code;
d. place for temporary storage: an area for temporary storage or another place designated or approved for the storage of goods in temporary storage as referred to in Article 147 (1) of the Union Customs Code;
(e) Member State: a Member State of the European Union;
f. third country: any State or territory to which the Treaty on the Functioning of the European Union does not apply;
g. EU customs procedure: the special arrangements transit, customs warehousing, temporary importation and inward processing referred to in Article 210 of the Union Customs Code, exports as referred to in Article 269 of that Code and re-export as referred to in Article 270 of that Code;
(h) suspension of taxation: the system of processing, holding or being transported of goods produced, held or transported under the provisions of this Act has not yet been subject to tax;
i. entrepreneur: an entrepreneur in the sense of the Law on turnover tax, 1968 .
(1) In this law and the provisions based thereon, the following definitions shall apply: the placing of non-alcoholic beverages outside a place designated as establishment for such goods.
2 If Article 15a, first paragraph , where applicable, the result shall be the manufacture of fruit or vegetable juice in excess of a quantity of 12 000 litres per calendar year.
3 As a result, the consumption of non-alcoholic beverages, other than as a raw material, shall be considered to be within a place designated for that type of good as a device.
4 In the absence of a result, the release of non-alcoholic beverages from an establishment, taking into account the conditions to be laid down by the general measure of the administration, shall be:
a. any other device designated for that type of good as such;
b. an economic operator or a body governed by public law, other than an economic operator, in another Member State;
c. a third country.
5 The conditions referred to in paragraph 4 shall apply to formalities to be complied with when the goods are transferred.
6 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.
1 The results of the results shall be the holding of non-alcoholic beverages, the tax of which has not been levied, by:
a. An entrepreneur in the context of his undertaking, other than in a device designated for that type of good as such;
b. a body governed by public law, other than as an economic operator;
c. A natural person for other purposes than for personal consumption.
2 The first paragraph shall not apply to non-alcoholic beverages, subject to general provisions of management, for the transport of beverages to:
a. A device designated for that type of good as such;
b. An entrepreneur or a public body, other than as an entrepreneur;
c. a natural person who involves the goods in the Netherlands for purposes other than personal consumption;
d. another Member State via the Netherlands;
e. a third country.
3 In the case of a general measure of management, subject to conditions and restrictions, the first paragraph shall not apply where there is a cross-base use of limited quantities of non-alcoholic beverages for own consumption in the context of the undertaking or body governed by public law.
4 In order to ensure the levy, the general measure of management shall lay down rules on the obligations to which the persons or bodies referred to in the first paragraph must comply.
5 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.
(1) This law and the provisions based thereon mean importation: the introduction of non-alcoholic beverages from a third country into the Netherlands.
2 The following shall be considered to be imports:
(a) the termination of an EU customs procedure in the Netherlands including non-alcoholic beverages, other than by placing them under another EU customs procedure;
b. The extraction of non-alcoholic beverages in the Netherlands to an EU customs clearance;
(c) own consumption, other than as a raw material, in the Netherlands of non-alcoholic beverages placed under an EU customs procedure or within a place of temporary storage.
3 When imports are not deemed to be imported, the following conditions shall be taken into account in respect of general measures of management:
a. The placing of non-alcoholic beverages from a third country to an establishment designated for that type of good as such or to a place for temporary storage;
(b) place in the Netherlands under an EU customs procedure of non-alcoholic beverages which have been introduced from a third country;
(c) bringing alcohol-free drinks placed under an EU customs procedure to an establishment designated for that type of goods as such;
(d) bringing non-alcoholic beverages from a temporary storage site to an establishment designated for that type of good as such;
e. under administrative supervision, to destroy non-alcoholic beverages subject to an EU customs procedure.
4 The conditions referred to in paragraph 3 shall apply to formalities to be complied with when the alcohol-free drinks are transferred, and to the security to be lodged.
5 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.
The term 'non-alcoholic beverages' means fruit and vegetable juice, mineral water and lemonade, whether or not containing alcohol, provided that they are not regarded as beer, wine, intermediate products or other spirituous products within the meaning of the Directive. Excise duty law .
1 The fruit and vegetable juice shall mean the drink consisting of juice of fruit or vegetables or a mixture of fruit or vegetables.
2 In the case of fruit and vegetable juice, the oral solution referred to in paragraph 1 shall be fixed either in solid form or as a concentrate in retail packaging or in a package intended for recipients intended for use in fruit and vegetable juice to produce for use on the spot.
The term 'mineral water' means:
a. Natural and artificial mineral waters;
b. spray water;
Water which is apparently intended for internal use by man, in retail packaging or in packaging intended for recipients of water for use on the spot.
2 As mineral water, non-designated emergency drinking water kept in stock by drinking water holdings and which is not supplied by consumers or any other by means of a supply system with a supply of drinking water supplies Customers.
3 In the case of ministerial arrangements, detailed rules may be laid down concerning the nature of and the indication on the packaging of the emergency drinking water referred to in the second paragraph.
1 For lemonade, water-or vegetable juices and sweetened and aromatic drinks and beverages containing fragrances or flavourings which are apparently intended to be drunk unheated.
2 As a lemonade, the oral solution as referred to in paragraph 1 shall be fixed either in solid form or as a concentrate in retail packaging or in a package intended for customers who manufacture lemonade for use in the field.
3 If lemonade is not to be considered:
a. beverage prepared from milk or milk products with a milk fat content of 0,02% mas or more containing milk protein and milk sugar, other than a drink made from whey or whey products;
b. The soy-prepared drink with a fat content and a protein content similar to the fat content and protein content of milk.
1 The tax per hectolitre shall be € 8.83 per hectolitre.
2 For the purposes of paragraph 1, the redirection of fruit juice, vegetable juice and lemonade shall be made in fixed or concentrated form to the volume of prepared fruit and vegetable juice ready for use or lemonade for use on the basis of the factor 4, with a gram equivalent to a millilitre for redirecting fruit juice, vegetable juice and lemonade, in solid form.
3 Under ministerial arrangements, detailed rules may be laid down in relation to non-alcoholic beverages in retail packaging.
1 A place can only be used as a device if a permit has been issued by the inspector.
2 The Articles 40 and 41 of the Law on Excise Duty shall be applicable mutatis mutandis.
1 The person wishing to obtain a licence for an establishment shall submit a request to the inspector.
2 The Articles 42 and 43 to 50 of the Law on excise duty shall be applicable mutatis mutandis.
1 An authorisation as referred to in Article 14, first paragraph , is not required if:
a. does not normally produce more than 12 000 litres per calendar year of fruit or vegetable juice; and
b. Only fruit or vegetable juice shall be manufactured.
2 If, in two consecutive calendar years, more than 12 000 litres of fruit or vegetable juice have been produced per calendar year, a licence shall be as set out in Annex II. Article 14, first paragraph , are requested.
3 The licence referred to in paragraph 2 shall be granted for a period of at least five years.
4 Within the five-year period referred to in paragraph 3, the holder of the authorisation may not request the withdrawal of the authorisation, unless a fruit or vegetable juice is no longer manufactured.
5 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.
The tax shall be levied:
a. of the holder of the authorisation of the establishment; or
b. of the person Article 15a has not been licensed for an establishment but has produced more than 12,000 litres of fruit or vegetable juice in a calendar year.
By way of derogation from Article 16 the load shall be applied on the application of Article 4, first paragraph , levied on the person who holds the non-alcoholic beverages.
The tax shall become chargeable at the time of removal.
By way of derogation from Article 18 the load shall be applied on the application of Article 4, first paragraph , due at the time of the commencement of the possession of the non-alcoholic beverages.
1 The tax payable in a period of time must be fulfilled on the declaration.
2 A declaration shall be made for each establishment separately.
3 By way of derogation from the second paragraph, under ministerial arrangements, under conditions to be laid down, provision may be made for establishments whose licences have been made by name of the same marketing authorisation holder one declaration for those establishments is done together.
1 In case of application of Article 19 By way of derogation from Article 20, first paragraph , and Article 10, second paragraph , and Article 19, third paragraph, of the General Law on State Taxation no later than the day after the Article 19 the time shall be declared and the tax on declaration to be fulfilled.
2 By way of derogation from the first member, the inspector may apply: Article 4, first paragraph, part a , allow, upon request, permission to complete the in one week at the foot of Article 19 to pay the tax payable no later than the Friday of the week following that on the declaration.
The Articles 54 and 55 of the Law on Excise Duty shall be applicable mutatis mutandis.
1 The holder of the authorisation shall provide security for the tax which he is or may be liable to pay.
2 The Articles 56, fifth to eighth paragraphs , and 57 to: 60 of the Law on Excise Duty shall be applicable mutatis mutandis.
1 The holder of the authorization of an establishment shall have the tax included in the sale price of the non-alcoholic drinks he supplies, as long as he has not received any payment in this respect but no more than half a year after he has received the payment of the tax has become chargeable, privilege on all goods of the buyer.
2 The privilege, referred to in the first member, has equal ranking as the privilege that ' s Rijks treasury has at the foot of Article 21 of the Act of Invorting .
The carrier of non-alcoholic beverages is jointly and severally liable for the amount of tax represented by the quantity of those goods whose tax has not been levied which is transported by him to abroad, to a establishment or to a person or body as intended in Article 4, first paragraph , if during that transport, he or he is committed by him or by his/her own authority or by his/her own authority.
In respect of import tax the provisions of law, which are to be found in the Article 1:1, first and second paragraph, of the General Customs Act , except for Article 88 of the Delegated Regulation of the Union Customs Code, mutatis mutandis.
1 By ministerial arrangement rules may be laid down, subject to conditions to be laid down, to the effect that the imposition of taxes on non-alcoholic beverages, introduced in small packages or by travellers as baggage, is to be applied in accordance with the rules laid down in Article 3 (1) of to set flat rates.
2 The standard rates shall not apply in respect of trade goods.
1 Under the conditions and restrictions to be laid down in the general measure, tax exemption shall be granted in respect of the removal and import of non-alcoholic beverages used by the person concerned with the drinks concerned as raw materials for the manufacture of goods other than non-alcoholic beverages.
2 In order to be able to obtain the exemption of alcohol-free drinks, the person concerned shall be entitled to possession of a licence to that effect.
3 Article 65 (4) to (7) of the Law on excise duty shall be applicable mutatis mutandis.
4 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.
1 Under the conditions and restrictions to be applied to general management measures, exemption from taxation shall be granted in respect of the removal and import of non-alcoholic beverages used:
a. On board ships in the traffic from the Netherlands to another Member State, other than inland waterway;
b. On board aircraft in the traffic from the Netherlands to another Member State.
2 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.
The Articles 68 and 69 of the Law on Excise Duty and the Articles 21a and 21b of the Law on Turnover Tax, 1968 shall be applicable mutatis mutandis.
1 Under terms and conditions to be laid down in the general measure, the tax shall be granted, on request, for a refund of tax on non-alcoholic beverages which would be entitled to an exemption on the basis of:
(a) Article 29; or
b. Article 30.
2 The part of the first paragraph A The refund shall be granted to the person having a licence following: Article 29, second paragraph .
3 The part of the first paragraph B The refund shall be granted to the person who has delivered the supply.
4 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.
1 Under the conditions and restrictions to be laid down in the general measure, the tax shall, upon request, be granted for non-alcoholic beverages, which:
a. have been lost;
(b) have been destroyed under administrative supervision;
c. have been moved to a third country or placed under an EU customs procedure with a third country as a destination;
d. have been brought within an establishment designated for that type of good as such;
e. transferred by an economic operator to an economic operator or to a body governed by public law, other than an economic operator, in another Member State.
2 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.
1 Refund of tax shall be granted up to the amount of the amount of tax paid.
2 On a request for refund of tax, the inspector shall decide on an objection to a contested decision.
The Articles 80 , 83 and 84 of the Law on Excise Duty shall be applicable mutatis mutandis.
The Articles 2, 5th, 6th, 7th and Tenth Member , and 85 of the Law on excise duty shall be applicable mutatis mutandis.
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.
1 It shall be prohibited:
a. other than as a private individual for own consumption, to manufacture non-alcoholic beverages outside a device designated for that type of good as such, unless such manufacture is carried out in accordance with the provisions of the Article 29 the conditions and restrictions laid down in the general measure, or non-alcoholic beverages, are made from other non-alcoholic beverages and the amount of the tax which the former alcohol-free drinks are to represent is not higher than the amount of the tax which represents the non-alcoholic beverages from which they are manufactured;
b. having non-alcoholic beverages which are not subject to the levy in accordance with the provisions of this Act, with the exception of non-alcoholic beverages held by private individuals for their own consumption from another Member State.
2 Paragraph 1 (a) does not apply if the fruit or vegetable juice of a device designated for that type is manufactured to a quantity of 12 000 litres per calendar year or during the period of such a product maximum two consecutive calendar years, a quantity of more than 12 000 litres per calendar year.
The person who intentionally Article 39 It shall be subject to imprisonment of up to four years or a fine of the fourth category or, if this amount is higher, to a maximum of the amount of the tax which is not to be charged.
Any person who intentionally granted non-alcoholic beverages subject to exemption or refund of tax a destination for which no exemption or refund of tax would have been granted shall be punished by imprisonment of not more than four years. years or a fine of the fourth category or, if this amount is higher, no more than the amount of tax not to be charged.
This Law shall enter into force from 1 January 1993.
This law is cited as: Law on the consumption tax of alcohol-free beverages.
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
