Key Benefits:
Act of 13 December 2010 amending the Law on excise in relation to the implementation of Council Directive 2010 /12/EU of 16 February 2010 amending Directives 92 /79/EEC, 92 /80/EEC and 95 /59/EC as regards the structure and the rates of excise duty on manufactured tobacco and Directive 2008 /118/EC (PbEU L 50) (Implementation of the change in tobacco excise duty)
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 that it is necessary to Excise duty law to be adjusted for the execution of: Directive 2010/12 /EU of the Council of the European Union of 16 February 2010 (PbEU L 50);
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 With effect from 1 July 2011, the rates of excise duty, as referred to in Article 1 (1), shall be as follows: Article 35 (b) of the Law on excise duty so amended:
a. The total excise duty for the weighted average retail price of cigarettes is at least 60 percent of the weighted average retail price, or whichever is higher, equal to the amount of the weighted average retail price of cigarettes. Article 35 (b) of the Law on excise duty the said total amount of the excise duty per 1 000 cigarettes as at least that will be levied on 30 June 2011.
b. for cigarettes of the weighted average retail selling price, the specific part of the excise duty shall be 70% of the sum of the total excise duty in accordance with Part A and the turnover tax; and
c. the amount in Article 35 (b) of the Law on excise duty is included as the least-paid excise duty for 1 000 pieces of cigarettes, equal to the total amount of the excise duty corresponding to 1 000 pieces of cigarettes of the weighted average retail price.
2 When the amendment is amended, the percentage share of the excise duty shall be rounded down to 100 per cent of one percentage.
1 With effect from 1 July 2011, the rates of excise duty, as referred to in Article 1 (1), shall be as follows: Article 35 (c) of the Law on excise duty so amended:
a. The total excise duty for the weighted average retail selling price of smoking tobacco is at least 52 percent of the weighted average retail price, or if this is higher, equal to the amount of the weighted average retail price of smoking tobacco. Article 35 (c) of the Law on excise duty the total amount of the excise duty per kilogram as at present shall be levied at least on 30 June 2011.
b. for smoking tobacco of the weighted average retail price, the specific rate of excise duty shall be 60% of the sum of the total excise duty calculated in accordance with Part A and the turnover tax; and
c. the amount in Article 35 (c) of the Law on excise duty is listed as the least paid excise duty per kilogram of smoking tobacco, equal to the total amount of the excise duty per kilogram of smoking tobacco of the weighted average retail selling price calculated in accordance with Part A of this Regulation.
2 When the amendment is amended, the percentage share of the excise duty shall be rounded down to 100 per cent of one percentage.
1 This Law shall enter into force with effect from 1 January 2011.
2 By way of derogation from the first paragraph, the Articles I, Parts C, D and E , II and III , in force as from 1 July 2011.
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.
Entry
' s-Gravenhage, 13 December 2010
Beatrix
The Secretary of State for Finance,
F. H. H. Weekers
Published the 28th of December 2010The Minister for Security and Justice,
I. W. Opstelten
