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Amending Law on the excise duty, etc. (Implementation of horizontal excise duty directive)

Original Language Title: Wijzigingswet Wet op de accijns, enz. (Implementatie horizontale richtlijn accijns)

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Law of 23 December 2009 amending the Law on Excise Law in relation to Directive No 2008 /118/EC of the Council of 16 December 2008 (PbEU L 9) (Horizontal Implementation Implementation horizontal Directive)

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 2008 /118/EC of the Council of the European Union of 16 December 2008 (PbEU L 9);

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:


Article I

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Modises the Excise Duty Act.]

Article II

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: The Law on the consumption taxes of non-alcoholic beverages and of some other products is changed.]

Article III

No other versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Law Taxes on Environmental Basis.]

Article IV

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  • 1 Articles of the Act as amended by this Act Excise duty law as they have immediately prior to the date of entry into force of this Act, shall continue to apply in so far as they relate to:

    • a. the levying of excise duty the facts which give rise to the chargeability of that excise duty have occurred before the date of entry into force of this Law;

    • b. offences and offences which may lead to the imposition of an administrative fine which occurred before the date of entry into force of this Act.

  • 2 The implementation of the transition to the use of the electronic administrative document and the related procedures may be subject to a ministerial arrangement.


Article V

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This Law shall enter into force as from 1 April 2010.

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, 23 December 2009

Beatrix

The Secretary of State for Finance,

J. C. de Jager

Published the twenty-ninth December 2009

The Minister of Justice,

E. M. H. Hirsch Ballin