Key Benefits:
Law of 24 June 1992, amending the Financial Provisions of the General Provisions on Environmental Hygiene and certain other laws, including for the conversion of end-use taxes on fuel in consumer taxes, to the general provisions of the Law on the environment. fuels, levied according to the carbon content and energy content of fuels
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 account that, for the year 1992, it is appropriate to anticipate further measures from the year 1993 on fuel end-use charges in the Financial Provisions of the General Provisions Act. Environmental hygiene ( Stb. 1988, 133) is replaced by fuel taxes of fuel, levied under the responsibility of the Minister for Finance on the carbon content and energy content of fuels and with a view to the budgetary situation of the increase the yield of these taxes in relation to the revenue from the end-use charges on fuels;
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 If this Act enters into force with effect from 1 June 1992, by way of derogation, in so far as Article 61 I (1), first paragraph, of the General Provisions on Environmental Hygiene, the rate from the date of entry into force until 1 January 1993 for:
| a. Ungelled light oil, per hectolitre |
f 2.61 |
| b. Lightly oil, per hectolitre |
f 2.41 |
| c. Half-heavy oil, per hectolitre |
f 4.11 |
| d. Gas oil and light fuel oil, for use other than for motor vehicles, per hectolitre of motor vehicles |
f 4.11 |
| e. Other gas oil and light fuel oil, per hectolitre |
f 2.66 |
| f. Heavy fuel oil, per 1000 kilograms |
f 39.04 |
| g. LPG, per 1000 kilograms |
f 49.85 |
| Coal, per 1000 kilograms |
f 24.08 |
| i. blast furnace gas, coke oven gas, coal ash and refinery gas, per 1000 gigajoules |
f 278,54 |
| j. Natural gas, with an upper combustion value of 35,17 megajoules, per Nm 3 , except that for delivery of more than 10 000 000 Nm 3 natural gas per year to a user the rate for natural gas per Nm 3 Of multiple f 0,01772 |
f 0,03686 |
2 If this Act enters into force with effect from 1 June 1992, by way of derogation, in so far as Article 61 I (ii) Second paragraph of the General Provisions on Environmental Hygiene, the Fuel Rate, as referred to in Article 61 C , part I , from that law from the date of entry into force until 1 January 1993 for:
| a. Petroleum coke per 1000 kilogrammes |
f 37.32 |
| b. Liquid fuel, per 1000 kilograms |
f 39.04 |
| c. Gas-shaped fuel, per 1000 gigajoules |
f 278,54 |
(1) If this Act enters into force on or after 1 July 1992, by derogation to that extent of Article 61 I (1), first paragraph, of the General Provisions on Environmental Hygiene, the rate from the date of entry into force until 1 January 1993 for:
| a. Ungelled light oil, per hectolitre |
f 2.70 |
| b. Lightly oil, per hectolitre |
f 2.41 |
| c. Half-heavy oil, per hectolitre |
f 4.75 |
| d. Gas oil and light fuel oil, for use other than for motor vehicles, per hectolitre of motor vehicles |
f 4.75 |
| e. Other gas oil and light fuel oil, per hectolitre |
f 2.66 |
| f. Heavy fuel oil, per 1000 kilograms |
f 42,56 |
| g. LPG, per 1000 kilograms |
f 57.77 |
| Coal, per 1000 kilograms |
f 24.72 |
| i. blast furnace gas, coke oven gas, coal ash and refinery gas, per 1000 gigajoules |
f 304,04 |
| j. Natural gas, with an upper combustion value of 35,17 megajoules, per Nm 3 , except that for delivery of more than 10 000 000 Nm 3 natural gas per year to a user the rate for natural gas per Nm 3 Of the multiple f 0,01950, amounts to |
f 0,04156 |
2 If this Act enters into force on or after 1 July 1992, by derogation to the extent of Article 61 I (ii) Second paragraph of the General Provisions on Environmental Hygiene, the Fuel Rate, as referred to in Article 61 C , part I , from that law from the date of entry into force until 1 January 1993 for:
| a. Petroleum coke per 1000 kilogrammes |
f 40,09 |
| b. Liquid fuel, per 1000 kilograms |
f 42,56 |
| c. Gas-shaped fuel, per 1000 gigajoules |
f 304,04 |
The General Environmental Protection Act, which was the one day before the entry into force of this Act, applies to the use of the fuel and the regulatory charges on gelled light oil with a research number less than that of the previous day. 97 and on unordered light oil with a research group of less than 95, which became due under the general provisions on environmental hygiene before the entry into force of this law.
[ Contains changes to other regulations.]
If the proposal of the Law amending the Financial Provisions of the General Provisions on Environmental Hygiene (Chamber Amenes 21 407), which was submitted by the Royal Message of 4 December 1989, is to become law, Articles I, parts B and C, and V of that law.
This Law shall enter into force on a date to be determined by Royal Decree.
This law can be cited as the consumption tax of fuels, levied on an environmental basis.
Burdens and orders that are in the State Sheet will be placed, and that all ministries, authorities, colleges and officials who so concern will keep their hands on the precise execution.
Issued at The Hague, 24 June 1992
Beatrix
The Minister of Finance,
W. Kok
The Minister for Housing, Spatial Planning and the Environment,
J. G. M. Alders
The Secretary of State for Finance,
M. J. J. van Amelsvoort
Published the twenty-sixth June 1992The Minister of Justice,
E. M. H. Hirsch Ballin
