Key Benefits:
Act of 2 November 1990, amending the Municipal Act concerning the transfer of the duties of the State Tax Office concerning the levying and recovery of the property taxes to the municipalities
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 it would be desirable to transfer the tasks of the tax authorities with regard to the levy and the recovery of municipal property taxes to the municipalities and related to the collection of real estate taxes. The municipal law to be amended;
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:
1 This Act shall enter into force from the second day following the date of issuance of the State Sheet in which it is placed, except that:
a. Article I, Part A , applicable from 1 January 1991;
b. Article I, Section B , as from 1 January 1992, shall apply;
c. Article 302, first, second and third paragraphs, of the Municipal Act , as well as the rules laid down in or pursuant to this Article and Articles 273 and 303 of that Act, continue to be applied in relation to tax attacks, where deposit notes have been sent by the State Taxation Office.
2 As regards the transfer of the powers of the State Revenue Service in respect of the levy and recovery of the tax in respect of the first paragraph, c, The tax assassinations of the municipalities are subject to rules by our Minister of Finance at ministerial rules on:
(a) the continuation by communes of the recovery of tax attacks, in respect of which no notice has been sent or has been served on a warrant or a warrant, or in respect of which:
1 °. A notice of formal notice has been sent;
2 °. an order has been served, the execution of which has not yet been started or has not yet been completed;
3 °. a claim has been made;
4. delay of payment has been granted;
5 °, partial or conditional remission has been granted;
6 °. other recovery measures have been taken;
for the purposes of determining that the powers specified in this paragraph are to be regarded as being the exercise of which the recipient of the tax or of direct taxation officials has started to be regarded as powers of the part referred to in Article 281, second paragraph, c, from the municipal law Member of the staff member concerned, who shall be as part of the P. the officials referred to in paragraph 1,
(b) other items of which are necessary in connection with the transfer of the duties of the State Taxation Service in respect of the Article 273 of the Municipal Act Taxes referred to the municipalities.
This law may be cited as: Act transfer tasks OGB.
Burdens and orders that are in the State Sheet will be placed, and that all ministries, authorities, colleges and officials who so concern will keep their hands on the precise execution.
Issued in Gravenhage, 2 November 1990
Beatrix
The Secretary of State for Internal Affairs,
D. IJ. W. de Graaff-Nauta
The Secretary of State for Finance,
M. J. J. van Amelsvoort
Issued the 20th of November 1990The Minister of Justice,
E. M. H. Hirsch Ballin
