Key Benefits:
Law of December 24, 1992, to amend a number of tax laws under the 1993 tax plan
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 amend a number of tax laws and a related law in the 1993 tax plan for the purposes of employment and income policy, the abolition of the tax burden on the Member States, and the abolition of the tax burden on the Member States. Fiscal frontiers within the European Communities, and the Intermediate Balance Sheet;
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 The turnover tax payable on or after 1 January 1993 in respect of benefits paid prior to that date for which the turnover tax rate changes on the basis of Article IV, parts B. 1, B. 2, B. 3 and B. 4 , it shall be calculated at the rate applicable at the time of the performance of the performance.
2 Where sales tax is due before 1 January 1993 in respect of benefits to be carried out on or after that date as referred to in the first paragraph, the amount of the tax would have been more due if the tax was calculated on the basis of the rate of tax the performance is due on 1 January 1993 at the date of the performance of the performance.
1 Semi-heavy oil, gas oil and light fuel oil, as intended Article 27, first paragraph C , of the Law on Excise Duty , which shall be present in or in transport to a place of storage at the start of 1 January 1993, shall be subject to a levy of f 11 per hectolitre at a temperature of 15 ° C.
2 The charge shall not include semi-heavy oils, gas oils and light fuel oils as referred to in the first paragraph:
a. to be present in a warehouse, a place for temporary storage or in a place of excise duty, or in transport operations;
(b) for which an exemption applies.
3 For the purpose of storage, any building or site where half-heavy oil, gas oil and light fuel oils as referred to in the first paragraph are available for commercial purposes shall be understood as: Storage places in use with the same person shall be regarded as constituting one storage place.
4 The owner of the semi-heavy oil, gas oil and light fuel oil referred to in the first paragraph shall be notified by 7 January 1993 at the latest of the amount of the levy to which the levy is to be charged, whether the quantity is to be transported or transported in a place of storage. Subjected to semi-heavy oil, gas oil and light fuel oil.
5 In the case of ministerial arrangements, detailed rules may be laid down in respect of the declaration.
6 The tax is payable by the person who has been kept in charge of the declaration.
7 The levy shall not be applied if the tax to be levied does not exceed the amount of the levy.
1 For a motor vehicle as specified in Article 5, first paragraph, part A or B , of the 1966 Motor Vehicle Act , for which motor vehicle tax was paid before 16 January 1993 for a period covered by a period of 15 January 1993, payment of a tax to the rate applicable to the vehicle in respect of that vehicle over the whole of the period 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 15 September 1992 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 January 1993;
(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 January 1993.
3 For a motor vehicle used to make use of the road at a time after 31 January 1993 and for which motor vehicle taxes have been paid before 16 January 1993 for a period covered in whole or in part after 15 January 1993 and to which the motor vehicle is subject to the payment of a motor vehicle 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.
1 For a motor vehicle as specified in Article 5, first paragraph, part C or Ed , of the 1966 Motor Vehicle Act , for which motor vehicle taxes were paid prior to 16 February 1993 for a period covered by a period of 15 February 1993, payment of a tax to the rate applicable in respect of that vehicle over the whole period of motor vehicle tax 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 15 September 1992 in respect of a period of 12 months or three months unless:
(a) the period referred to in the first paragraph shall end on 28 February 1993;
(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 February 1993.
3 For a motor vehicle used to make use of the road at a time after 28 February 1993 and for which motor vehicle taxes have been paid before 16 February 1993 for a period covered in whole or in part after 15 February 1993 and to which the motor vehicle has been paid 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.
This part has not (yet) entered into force; see the summary of changes
This Law shall enter into force from 1 January 1993,
a. It is understood that:
1 °. Articles I , II and III Applying after Article 66 B of the Income Tax Act 1964 was applied at the beginning of the 1993 calendar year;
2 °. Article III application of the provisions of Article V, Parts D and E of the Law on the temporary enforcement age limit of the insurance and premium duty of AAW; and
b. With the exception of:
1 °. Article V, Parts A. 1, A. 2, A. 5, B, C.1 and C. 2 , which shall enter into force with effect from 16 January 1993;
2 °. Article V, parts A. 3, A. 4, C. 3 and C. 4 , which shall enter into force with effect from 16 February 1993;
3 °. Article XIX , which shall enter into force at the time of entry into force of the Anw Import Law provided for in that Article;
4 °. Article VI , which shall enter into force with effect from 16 February 1993.
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 at Old Loo, 24 December 1992
Beatrix
The Minister of Finance,
W. Kok
The Secretary of State for Finance,
M. J. J. van Amelsvoort
Published on 30 December 1992The Minister of Justice,
E. M. H. Hirsch Ballin
