Amendment Act Law On The Taxation Of Passenger Cars And Motor Cycles 1992

Original Language Title: Wijzigingswet Wet op de belasting van personenauto's en motorrijwielen 1992

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Law of 16 december 1993, amending the law on the taxation of passenger cars and motor cycles 1992 related to extending the concept of passenger car 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 it is desirable in the tax laws further define the concept of passenger car, as well as to some other changes in the law on the taxation of passenger cars and motor cycles 1992;
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 to this: article I [Red: contains amendments to other regulations.]

Article II (1) If, before 1 January 1994, registered motor vehicles referred to in article 3, paragraph 2, subparagraph (a) and (b) of the law on the taxation of passenger cars and motorcycles on 31 december 1993, 1992 as that was in such a State that they are a passenger car or motorcycle within the meaning of article 3 or article 4 of the law on the taxation of passenger cars and motor cycles 1992 , such as those denominated on 31 december 1993, taxation of passenger cars and motorcycles. The tax is payable by the person in whose name the vehicle is registered.
2 Notwithstanding paragraph 1, in so far as is for motor vehicles that are registered before 1 January 1993 and that by 1 July 1994 by applying side Windows or seats in the cargo area in such a position that these a passenger car, the taxation of passenger cars and motorcycles due at the disposal of the passenger car after 1 July 1994 as long as from the time when the motor vehicle is a passenger car, vehicle tax is paid to the rate for passenger cars. The tax is payable in those cases by the person in whose name the passenger car immediately before the time of that alienation is registered.

Article III relating to motor vehicles registered before 1 January 1994, solely as a result of this law a passenger car are, subject to the provisions of article II, by way of derogation from article 1, fourth paragraph, of the law on the taxation of passenger cars and motor cycles 1992, no tax is due in respect of the commencement of the use of the road in Netherlands.

Article IV [Red: contains amendments to other regulations.]

Article V [Red: contains amendments to other regulations.]

Article VI [Red: contains amendments to other regulations.]

Article VII 1 in respect of motor vehicles of which the date of part I of the registration certificate issued under the road traffic Act a date earlier than 1 January 1994, article IV shall apply from 1 January 1995.
2 for a motor vehicle referred to in the first paragraph, for which before 1 January 1995 motor vehicle tax is paid over a period of three months of which a part is after 31 december 1994, over the entire period vehicle tax due to the rate that applies with respect to that vehicle at the start of that epoch.
3 for a motor vehicle referred to in the first paragraph, for which before 1 January 1995 motor vehicle tax is paid on a 12-month period, of which a part is after 31 december 1994, is over the portion of that period that is after 31 december 1994 due to the car tax rate that in connection with that motor vehicle applies from 1 January 1995.
4 [Red: Expired.] 5 In deviation to the extent that the provisions of the previous paragraphs, article IV on request does not apply in relation to motor vehicles of which the date of the registration certificate issued under the road traffic Act a date earlier than 1 January 1994, and which the holder on 1 January 1995 is in possession of a valid Disabled parking card disabled parking card referred to in the Decision of 1 October 1991. On the request for the object Inspector at susceptible. A ministerial order may detailed terms and conditions for the application of this provision.

Article VIII articles V and VI are in respect of motor vehicles of which the date of part I of the registration certificate issued under the road traffic Act a date earlier than 1 January 1994, apply with effect from 1 January 1995.

Article IX this law shall enter into force with effect from 1 January 1994.
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 in the Hague, 16 december 1993 Beatrix the State Secretary of finance, m. j. j. van Amelsvoort Issued the 23rd december 1993 the Minister of Justice, e. m. h. Hirsch Ballin

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