Law of 24 December 1992 amending the Law on excise duty in connection with the abolition of fiscal frontiers
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 the legislation on excise duty should be adapted to the Directives of the Council of the European Communities on the general arrangements for products subject to excise duty and on the holding and movement of goods. of that and their control (92/12/EEC of 25 February 1992; PbEG L 76), on the harmonization of the structure of excise duties on alcohol and alcoholic beverages (92/83/EEC of 19 October 1992; PbEG L 316), on the harmonization of the structure of excise duties on mineral oils (92/81/EEC of 19 October 1992; PbEG L 316), amending the Directives 72 /464/EEC and 79 /32/EEC on taxation, other than turnover taxes, on the consumption of manufactured tobacco ( 92 /78/EEC of 19 October 1992; PbEG L 316), on the approximation of the rates of excise duty on alcohol and alcoholic beverages (92/84/EEC of 19 October 1992; PbEG L 316), on the approximation of the rates of excise duty on mineral oils (92/82/EEC of 19 October 1992; PbEG L 316), on the approximation of taxes on cigarettes (92/79/EEC of 19 October 1992; PbEG L 316) and on the approximation of taxes on manufactured tobacco other than cigarettes (92/80/EEC of 19 October 1992; PbEG L 316);
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 To 1 January 1994, a general rule of administration may, if necessary, lay down rules derogating from the law.
2 The first paragraph shall apply only in so far as the rules referred to in that provision:
(a) are necessary for the implementation of the Directives or regulations adopted by the Council of the European Communities to supplement or simplify the Directive of the European Communities on the general arrangements for products subject to excise duty, the holding and movement of products and the checks carried out thereon (92/12/EEC of 25 February 1992; PbEG L 76) or the directives on the rates and structures of excise duties;
(b) seek to amend or supplement provisions based on Community legislation in connection with the abolition of fiscal frontiers.
3 After the adoption of a general measure of administration as referred to in paragraph 1, a bill of law shall be sent without delay to the Second Chamber of the States-General, including the rules referred to in paragraph 1 of this Article.
4 If, in the opinion of our Minister, the urgency of the rules referred to in paragraph 1 so warrants, these rules may, by way of derogation from paragraph 1, be drawn up by means of a ministerial arrangement. The third paragraph shall apply mutatis mutandis.
1 To 1 July 1999, subject to general conditions and restrictions, exemption from excise duty is granted in respect of the removal of excise goods from an excise duty area situated at an airport or on an airport of excise duty. haventerland carried in the personal luggage of a passenger who is travelling either by air or by sea to another Member State or to a third country.
2 The exemption provided for in paragraph 1 shall also apply in respect of the excise goods which are intended to be delivered to passengers on board an aeroplane or ship during transport as referred to in the first paragraph.
3 By way of derogation from Article 40, second paragraph, of the Law on Excise Duty may be placed in an airport or in a port area from which supplies of excise goods as referred to in the first paragraph are to be subject to excise duty.
4 By way of derogation from Article 74 of the Law on excise duty tobacco products may be stored in a place of excise duty, where the results referred to in paragraphs 1 and 2 take place.
5 In the case of ministerial arrangements, detailed rules may be laid down for the implementation of this Article.
This Law shall enter into force from 1 January 1993.
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.
Given at Old Loo, 24 December 1992
The Secretary of State for Finance,
M. J. J. van AmelsvoortPublished on 30 December 1992
The Minister of Justice,
E. M. H. Hirsch Ballin