Key Benefits:
Law of 4 July 1991 amending the Law on the Excise Duty of Mineral Oils and of the 1966 Act on Motor Vehicle Taxes (Low-price Increases In Public Transport Charges)
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 view of the balanced development of public transport tariffs and of car costs, we considered that it would be desirable to reduce the excise duty on motor fuels and, in the light of the above, to reduce the costs of public transport. increase the fuel price increases in the vehicle tax;
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 For a motor vehicle as referred to in Article 5, first paragraph, part A or b. from the Act on the motor vehicle tax 1966 For which motor taxes were paid before 16 July 1991 for a period covered by a period after 15 July 1991, motor taxes payable in respect of that motor vehicle during the whole period shall be payable in respect of the motor vehicle. the beginning of that period.
2 The first paragraph shall not apply in respect of a motor vehicle for which the motor vehicle tax has been paid after 15 February 1991 in respect of a period of 12 months or three months unless:
(a) the period referred to in the first paragraph shall end on 31 July 1991;
(b) the holder of the vehicle has paid the tax for the first time before that motor vehicle; or
(c) The holder of the motor vehicle has paid the tax for a period of 12 or 3 months ending before 16 July 1991.
3 For a motor vehicle used to make use of the road at a time after 31 July 1991 and for which a motor vehicle tax was paid before 16 July 1991 for a period covered in whole or in part after 15 July 1991, to which the first member was by virtue of the second paragraph of this Article, the tax on the months of that period not yet to be paid at the time of use shall be paid prior to that date.
1 For a motor vehicle as referred to in Article 5, first paragraph, part A or b. from the Act on the motor vehicle tax 1966 , for which motor vehicle tax was paid before 16 September 1991 for a period covered by a period after 15 September 1991, motor tax payable on the whole of the period in respect of that vehicle over the whole period was applicable at the beginning of that period.
2 The first paragraph shall not apply in respect of a motor vehicle for which the motor vehicle tax has been paid after 18 June 1991 for a period of 12 months or three months unless:
(a) the period referred to in the first paragraph shall end on 1 October 1991;
(b) the holder of the vehicle has paid the tax for the first time before that motor vehicle; or
(c) The holder of the motor vehicle has paid the tax for a period of 12 or 3 months ending before 16 September 1991.
3 For a motor vehicle used to make use of the road at a time after 1 October 1991, subject to the payment of a motor vehicle tax before 16 September 1991 for a period covered in whole or in part after 15 September 1991, to which it is intended to First paragraph does not apply under the second paragraph, the tax payable under this Law shall be paid in respect of the months of that period not expired at the time of use, prior to that date.
For a motor vehicle as referred to in Article 5, first paragraph, part C or d, and for a motor vehicle as referred to in Article 7, first paragraph, part C or d, of the 1966 Act on Motor Vehicle Tax, for which motor taxes were paid for a period of time after 15 September 1991, is granted back over that part of the period in respect of the difference between the rate of duty applicable to the motor vehicle tax on motor vehicle tax. shall apply from 15 September 1991 and the rate applicable from 16 September 1991.
1 This Act shall enter into force on a time to be determined by Royal Decree, which may be different for the various articles of this Act or parts thereof.
2 If the date of entry into force referred to in paragraph 1 is after 1 July 1991, the date of entry into force of the Articles IV and VI Dates are adjusted to that time.
1 If this Act comes into force with effect from 16 September 1991, the Articles II, B B. 1, B. 2, B. 3 and B. 4 and IV.
2 If this Act enters into force after 16 September 1991:
a. expires in Article III, first paragraph "with effect from 16 September 1991";
b. Expiring the Articles II, Parts B. 1, B. 2, B. 3 and B. 4 and IV .
c. be the Article V adjusted times as specified at the time when Article III enters into force.
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 in Gravenhage, 4 July 1991
Beatrix
The Minister of Finance,
W. Kok
The Secretary of State for Finance,
M. J. J. van Amelsvoort
Published on 5 July 1991The Minister of Justice,
E. M. H. Hirsch Ballin
