Act of 23 December 1994 laying down transitional arrangements for the levying of motor vehicle taxes on motor vehicles with a fixing of the registration certificate for the calendar year 1988, and replacement of the exchange rate of De Nederlandsche Bank N.V. by the advance interest of De Nederlandsche Bank N.V. in the Law on Duty and the Law on Taxation of Passenger Cars and Motorcycles 1992
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 desirable to introduce a transitional system for the levying of motor vehicles with regard to motor vehicles with a fixing of the registration certificate for the 1988 calendar year as a result of the introduction of motor vehicles and the motor vehicle registration system. (b) amending the tax law with effect from 1 January 1994 under the term 'passenger car', as well as the Excise duty law and the Law on Taxation of Passenger Cars and Motor Vehicles 1992 to be adjusted in the light of the expiry of the exchange rate of De Nederlandsche Bank N.V.;
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 IV of the Law 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 ( Stb. 1993, 673) does not apply to motor vehicles which, as a result of that law, have become private cars within the meaning of the Directive on the taxation of motor cars and motor cycles 1992, the day drawing of Part II of the Directive on motor cars and motor vehicles. Registration certificate issued under the Road Traffic Act is an earlier date than 1 January 1988.
This Law shall enter into force from 1 January 1995.
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 at Gravenhage, 23 December 1994
The Secretary of State for Finance,
W. A. F. G. VermeendPublished on the 28th of December 1994
The Minister of Justice,