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Law of 14 December 2001 amending tax laws and regulations (Tax plan 2002-III Nature, environment and transport)
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 account of the desireation of measures relating to nature, the environment and transport in the framework of the fiscal policy for 2002;
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:
By way of derogation from Article 83 of the Act on Motor Vehicle Taxation 1994 reimbursement of motor vehicles tax repayable on periods not yet caught on 1 January 2002 in respect of passenger cars referred to in Article 23 of this Act . The refund is the difference between the tax paid and the tax due on the basis of the tax. Article 23 of the Act .
1 Article VI (A) and (B) , application will be used before Article 27a of the Law on Excise Duty applied at the beginning of the calendar year 2002.
2 Article 84b of the Law on Excise Duty does not apply to the Article VI (A), second paragraph , the reduction of excise duty.
1 This Law shall enter into force as from 1 January 2002.
2 By way of derogation from the first paragraph Article I, Parts D and E to operate on a date to be determined by royal decree, which shall have retroactive effect until 1 January 2002, if necessary.
3 By way of derogation from the first paragraph Article I, Section F , entry into force from 1 January 2002 and shall be operational until 1 January 2001.
4 Article III, part B , application finds after Article 37a of the Law on Environmental Taxation was applied at the beginning of the calendar year 2002.
5 By way of derogation from the first paragraph Article III, Parts F, G and K, first paragraph, first sentence, and second paragraph , entry into force from 1 January 2002 and shall be operational until 1 January 2001.
6 By way of derogation from the first paragraph Article III, Part H, first paragraph, J, third and fourth members, and M , in force at a time to be determined by Royal Decree, which may be determined differently for the various parts, and shall be operative back to 1 January 2001. If: Article III, Part H, first paragraph, J, third and fourth members, or M enter into force earlier than Article XI, Part F, first paragraph, I, or the Part O Section 13 of Chapter Va of the Tax Act on Environmental Basis from the Law of 14 December 2000 amending tax laws and regulations (Tax plan 2001) , in the act referred to in the first sentence, it shall be determined that parts F, first paragraph, I, or the second and fourth paragraph of Section O of Section 13 of Section 13 of Section 13 of Section 13 of the Law Taxes on the environmental basis of the Act, shall be: Law of 14 December 2000 amending tax laws and regulations (Tax plan 2001) Expired.
7 By way of derogation from the first paragraph Article III (J), second paragraph , entry into force on a date to be fixed by Royal Decree.
8 By way of derogation from the first paragraph Article III, Parts Aa, Ba and Bb operating at the time when Article XI of the Law of 21 June 2001 amending the Environmental Management Act (Structure of Waste Management) (Stb. 346) enters into force.
9 By way of derogation from the first paragraph Article VI (C) to (F) , in force with effect from 1 October 2002.
Burdens and orders that it will be placed in the Official Gazette, and that all ministries, authorities, colleges and officials who so concern will keep their hands on the precise execution.
Issued in Gravenhage, 14 December 2001
Beatrix
The Secretary of State for Finance,
W. J. Bos
Published on 21 December 2001The Minister of Justice,
A. H. Korthals
