Law of 9 March 1995 amending the Law on Turnover Tax 1968 in respect of the amendment and introduction of simplification measures in the Sixth 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 the Law on turnover tax, 1968 shall be adapted to Directive No 92 /111/EEC of the Council of the European Communities of 14 December 1992 amending Directive 77 /388/EEC and introduction of simplification measures in the field of value added tax ( PbEG L 384);
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 With regard to turnover taxes, for goods which comply with Articles 9 and 10 of the Treaty establishing the European Economic Community, and which comply with the customs legislation applicable on 31 December 1992, on or after 1 January 1993 under a customs procedure, after 1 January 1993, for the termination of this customs procedure, the customs formalities to be completed in accordance with customs legislation as applied on 31 December 1992.
2 The customs arrangements referred to in paragraph 1 shall be as follows:
a. Community transit procedure (internal procedure);
b. storage as customs goods in a customs warehouse or a free warehouse or temporary storage;
(c) a temporary importation procedure with exemption from tax.
Article 40 of the Law on turnover tax, 1968 does not apply in cases where the provisions of Article 37 A is or should have been submitted at a time prior to the entry into force of this Act.
This Act shall enter into force from the day following the date of issuance of the State Sheet where it is placed.
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 in Gravenhage, 9 March 1995
The Secretary of State for Finance,
W. A. F. G. VermeendIssued on the eighth of June 1995
The Minister of Justice,