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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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Act of 16 December 1993 amending the Law on the taxation of passenger cars and motor cycles 1992 in connection with the extension of the concept of passenger cars

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 it would be appropriate to define in detail the concept of passenger car in fiscal legislation, and to make any further changes to the Law on Taxation of Passenger Cars and Motor Vehicles 1992;

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

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Article II

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  • 1 Motor vehicles registered as referred to in Article 3, second paragraph, registered before 1 January 1994 A and B The Act on the taxation of motor cars and motor cycles 1992, which was set at 31 December 1993 in such a way as to make them a passenger car or a motor vehicle within the meaning of Article 3 of the Directive on the taxation of motor vehicles and motor vehicles, to be placed in a position to enable them to Law on the taxation of passenger cars and motorcycle cars 1992, as at 31 December 1993, is liable to tax on passenger cars and motorcycles. The tax shall be payable by the person on whose behalf the motor vehicle is registered.

  • 2 By way of derogation to the extent of paragraph 1, for vehicles registered before 1 January 1993 and which are placed in the cargo area by the affixing of side windows or seats in the cargo area by 1 July 1994 at the latest, the latter shall be (i) a passenger car, the taxation of passenger cars and motorcycles due to the transfer of the passenger car after 1 July 1994, provided that, from the date on which the motor vehicle became a passenger car, the motor vehicle tax has been charged paid to the tariff for passenger cars. In those cases, the tax shall be payable by the person on whose name the passenger car is registered immediately before the date of that transfer.


Article III

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With regard to motor vehicles registered before 1 January 1994, which are only a passenger car as a result of that law, subject to the conditions laid down in Article II By way of derogation from Article 1 (4) of the Act on Taxation of Passenger Cars and Motor Vehicles 1992, no tax payable in respect of the start of the use of the road in the Netherlands.


Article IV

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Article V

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Article VI

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Article VII

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  • 1 In respect of motor vehicles the day of which Part I of the registration certificate issued pursuant to the Road Traffic Act is an earlier date than 1 January 1994, Article IV applicable from 1 January 1995.

  • For a vehicle as referred to in paragraph 1, subject to the payment of a motor vehicle tax before 1 January 1995 for a period of three months after 31 December 1994, a vehicle tax on the whole of the period covered by the payment of motor vehicle tax Due to the rate applicable to that motor vehicle at the beginning of that period.

  • 3 For a motor vehicle as referred to in paragraph 1, subject to the payment of a motor vehicle tax before 1 January 1995 for a period of 12 months after 31 December 1994, the part of that period shall be that of 31 December 1994 after 31 December 1994. December 1994 taxes payable by way of motor vehicles to the rate applicable to that motor vehicle as from 1 January 1995.

  • 4 [ Red: Expated.]

  • 5 By way of derogation from the provisions of the preceding paragraphs Article IV does not apply to motor vehicles the date of which is a previous date of 1 January 1994 from 1 January 1994, and of which the holder is in possession of the licence issued pursuant to the Road Traffic Code. A valid disabled parking card provided for in the Invalid Parking Card Decision of 1 October 1991. The inspector shall, on request, decide upon a decision which is open to objection. Conditions relating to the application of this provision may be laid down in the case of a ministerial arrangement.


Article VIII

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The Articles V and VI shall apply from 1 January 1995 in respect of motor vehicles the date of which is a date earlier than 1 January 1994 in Part I of the registration certificate issued pursuant to the Road Traffic Act.


Article IX

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This Law shall enter into force from 1 January 1994.

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 in Gravenhage, 16 December 1993

Beatrix

The Secretary of State for Finance,

M. J. J. van Amelsvoort

Issued the 23rd December 1993

The Minister of Justice,

E. M. H. Hirsch Ballin