Amendment Act Law Tax Plan 2002-Iii Nature, Environment And Transport

Original Language Title: Wijzigingswet Wet Belastingplan 2002-III Natuur, milieu en vervoer

Read the untranslated law here: http://wetten.overheid.nl/id/BWBR0013188/2003-01-01/0

Law of 14 december 2001 amending tax laws, c.a. (tax plan 2002 – III nature, environment and transport) We Beatrix, by the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.
All who read this will see or hear, greetings! do: So We have considered, that in the context of the fiscal policy for the year 2002 is desirable to take measures on nature, the environment and transport;
So it is, that we heard, the Council of State, and with agreement of the States-General of the Netherlands, as we find good goedgevonden and have understood and understand this: Chapter 1. Tax law article I [Red: amends the income tax Act 2001.]

Article II [Red: modifies the law on wage tax 1964.]

Article III [Red: changes the Environmental Law base.]

Article IV [Red: modifies the law on the taxation of passenger cars and motor cycles 1992.]

Article V [Red: modifies the law on car tax 1994.]

Article VI [Red: modifies the law on excise duty.]

Article VII [Red: modifies the law temporary fiscal incentives for the purchase of clean passenger cars and vans.]
Chapter 1A. Social security legislation Article VIIA [Red: modifies the Coördinatiewet Social insurance.]
Chapter 2. Transitional and final provisions article VIII. Transitional law law on motor vehicle tax by way of derogation from article 83 of the law on car tax refund of motor tax granted about 1994 epochs that have not yet been commenced on 1 January 2002 on passenger cars as referred to in article 23 of this law. The refund amounts to the difference between the tax paid and the tax that is payable under article 23 of the above-mentioned law.

Article IX. Transitional law Law on excise duty 1 article VI, parts A and B, finds application before article 27a of the law on excise duty at the start of the calendar year 2002 is applied.
2. Article 86B of the law on excise duty will not apply to the article VI, part A, paragraph 2, the excise duty reduction.

Article IXA. Amendment of the law of 21 June 2001 amending the law on the environment [Red: changes the Act of 21 June 2001 amending the law on the environment (waste management structure) (Stb. 346).]

Article IXB. Confluence Act of 21 June 2001 amending the law on the environment [Red: changes the Environmental Law base.]

Article IXC. Transitional law income tax Act 2001 [Red: amends the income tax Act 2001.]

Article X. entry into force 1 this law shall enter into force with effect from 1 January 2002.
2 by way of derogation from the first paragraph, article I, items (D) and (E) enter into force on a time determined by Royal Decree that, if necessary, retroactive to 1 January 2002.
3 by way of derogation from the first paragraph shall enter into force article I, part F, in effect as of 1 January 2002 and works back to 1 January 2001.
4. Article III, paragraph (B), applies after article 37a of the law on environmental tax base at the beginning of the calendar year 2002 is applied.
5 by way of derogation from paragraph 1 shall article III, parts F, G and K, first paragraph, first sentence, and second paragraph, in effect as of 1 January 2002 and works back to 1 January 2001.
6 by way of derogation from paragraph 1 shall article III, sections H, J, first paragraph, third and fourth member, and M, into force on a date to be fixed by Royal Decree, that for the different parts differently may be established, and works back to 1 January 2001. If article III, parts H, first paragraph, third and fourth paragraph, J, or M enter into force before article XI, parts F, paragraph 1, I, or O in part included section 13 of chapter Va of the Environmental Law base of the law of 14 december 2000 amending tax laws, c.a. (tax plan 2001), the first sentence in the mentioned Decree provides that parts F , first paragraph, I, or O in part included the second and fourth paragraph of article 36 of section 13 of chapter Va of the Environmental Law base of the law of 14 december 2000 amending tax laws, c.a. (2001 tax plan) expired.
by way of derogation from paragraph 7 shall article III, part J, second paragraph, into force on a date to be fixed by Royal Decree.
8 by way of derogation from article III, paragraph 1 Act parts Aa, Ba and Bb in operation at the time of article XI of the law of 21 June 2001 amending the law on the environment (waste management structure) (Stb. 346) enters into force.
9 by way of derogation from the first paragraph shall enter into force article VI, parts C to F, in effect as of 1 October 2002.
Charges and recommend that this in the Official Gazette will be placed and that all ministries, authorities, bodies and officials whom it may concern, to the exact implementation will keep the hand.
Given Beatrix the Hague, 14 december 2001 to the State Secretary of finance, w. j. Forest Issued the 21st december 2001 the Minister of Justice, a. h. Korthals