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Decision of 27 June 1995 laying down rules on the provision of data for municipal taxation
We Beatrix, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.
On the nomination of the Secretary of State for Home Affairs, mw. A. G. M. van de Vondervoort, of 4 November 1994, No FBA94/U2085, Directorate-General for Public Administration, made on behalf of the State Secretary for Finance;
Having regard to Article 246 A of the Municipal Act ;
The Council of State heard (opinion delivered on 1 March 1995, No WO4940685);
Given the further report of the Secretary of State for Home Affairs, mw. A. G. M. van de Vondervoort, of 22 June 1995, No FO95/433, Directorate-General for Public Administration, released on behalf of the State Secretary for Finance;
Have found good and understand:
For the purposes of this Decision, "reporting agent" means the person holding books, records or other data media whose consultation may, on the basis of information and intelligence, be of interest to the person concerned; identification of facts which may affect the levying or recovery of municipal taxes of third parties, or the person who is aware of those facts, subject to the following:
a. for the taxes, intended in the Articles 220 and 221 of the Municipal Act , only below is understood: the owner, possessor, restricted or personal owner or manager of an immovable property as referred to in Article 220a of the Municipal Act , or from a living and business space as intended in Article 221 of the Municipal Act , the owner or manager of an energy or water supply company or of an administrative office serving in the interests of one of these companies;
b. for the taxes specified in the Articles 223 and 224 of the Municipal Act , only below is understood: the person who provides the opportunity to stay or the owner or manager of an area where an opportunity to stay is provided, as well as the owner or manager of an energy or water supply company, or from an office of administration operating for the benefit of any of these undertakings;
c. for the tax, for the purpose of Article 226 of the Municipal Act , only below is understood: a kynologene association, as well as the one principally engaged in the care or veterinary treatment or shelter of dogs;
d. for the taxes referred to in the Articles 228 , 228a and 229, 1st member, of the Municipal Act , only below is understood: the owner or manager of an energy or water supply company, of a residence for residential recreation to which movable or immovable property is situated directly or indirectly connected to the building of a place of residence municipal sewers, of a waste processing company, repair plant of ships, waste disposal plant or landfill, as well as of a shipping company and a transport, irrigation, storage, transhipment or transit operation, or of a waste disposal plant or of a waste disposal plant. insurance company, or from an administration office that is to be used for the benefit of one of these companies is effective;
e. for the tax, for the purpose of Article 15.33 of the Environmental Protection Act , only below is understood to be: the owner or manager of a waste disposal company, waste disposal company or landfill;
f. by way of derogation to the extent of parts a and d, in respect of the taxes referred to in the Articles 220 , 221 and 229, first paragraph, part b, of the Municipal Act The following is also included: the person who manufactures immovable property or movable residential and business premises.
2 Reporting requirements as referred to in the first paragraph are only those who are administrated for the purposes of the taxation of State Taxes.
3 In so far as this may reasonably be considered to be of interest in the implementation of this Decision, the powers and obligations set out in this Decision shall also apply outside the municipality.
A reporting agent referred to in Article 1, first paragraph, introductory wording and part a Having knowledge of, or having, the name, address and residence details of the owners, owners, limited or personal property of an immovable property, or of residential and business premises, has been kept at the request of the in-person, Article 231, second paragraph, parts b or c, of the Municipal Act Municipal official referred to:
a. to provide such information and information; or
b. the books, documents and other data media or their contents-in order to choose the contents of the books, Article 231, second paragraph, parts b or c, of the Municipal Act The municipal official, as referred to above, shall make available for consultation
1 A reporting agent referred to in Article 1, first paragraph, introductory wording and part b , having knowledge of, or having, the name, address and residence details of the owners, owners, limited or personal beneficiaries of movable or immovable property, which must be resident or have the disposal of a place of residence or of an immovable property on a holding or order of business or of a person who is not entitled to the right to reside or to have access to the property. information about the connections to utilities of these cases, has been kept on request to the Article 231, second paragraph, part b, of the Municipal Act Municipal official referred to:
a. to provide such information and information; or
b. the books, documents and other data media or their contents-in order to choose the contents of the books, Article 231, second paragraph, part b, of the Municipal Act The municipal official, as referred to above, shall make available for consultation
2 A reporting agent as referred to in Article 1, first paragraph, introductory wording and part b , having knowledge of, or having, the name, address and residence details of those who have stayed or kept records concerning the number of days of stay or of the overnight price, has been kept on request to the in Article 231, second paragraph, part b, of the Municipal Act Municipal official referred to:
a. to provide such information and information; or
b. the books, documents and other data media or their contents-in order to choose the contents of the books, Article 231, second paragraph, part b, of the Municipal Act The municipal official, as referred to above, shall make available for consultation
3 The obligations referred to in paragraphs 1 and 2 of this paragraph relating to the name, address and residence particulars shall be subject to the obligations laid down in the first and second paragraphs. Article 231, second paragraph, (c) of the Municipal Act Municipal official.
A reporting agent referred to in Article 1, first paragraph, introductory wording and part c , having knowledge of, or having, the name, address and residence details of persons whose dog is registered, cared for, treated or collected, has been kept at the request of the in Article 231, second paragraph, parts b or c, of the Municipal Act Municipal official referred to:
a. to provide such information and information; or
b. the books, documents and other data media or their contents-in order to choose the contents of the books, Article 231, second paragraph, parts b or c, of the Municipal Act The municipal official, as referred to above, shall make available for consultation
1 A reporting agent referred to in Article 1, first paragraph, introductory wording and parts d and e , having knowledge of, or having, the name, address and residence details of persons using municipal property for public service or for the enjoyment of municipal services, as well as information relating to the information on the information provided by the authorities. the quantity of water fed to a dwelling or a holding by or because of a water supply company, the type and quantity of waste disposed of from a dwelling or holding by a waste disposal company or from a waste disposal plant; or landfill is offered, the load capacity, the area and the length of a Vessel used by the municipal port, the type and quantity of cases to be transported or transported by a vessel, and the time and number of operations carried out by a vessel from a port, shall be the subject of a Held on request at the Article 231, second paragraph, part b, of the Municipal Act Municipal official referred to:
a. to provide such information and information; or
b. the books, documents and other data media or their contents-in order to choose the contents of the books, Article 231, second paragraph, part b, of the Municipal Act The municipal official, as referred to above, shall make available for consultation
2 The obligations referred to in paragraph 1 relating to the name, address and place of residence shall be subject to the obligations laid down in the first paragraph. Article 231, second paragraph, (c) of the Municipal Act Municipal official.
A reporting agent referred to in Article 1, first paragraph, introductory wording and part f Where information relating to the production costs of a movable or immovable property has been notified to the Commission, it must, at the request of the Commission, be informed of the information provided in the Article 231, second paragraph, part b, of the Municipal Act Municipal official referred to:
a. to provide such information and information; or
b. the books, documents and other data media or their contents-in order to choose the contents of the books, Article 231, second paragraph, part b, of the Municipal Act The municipal official, as referred to above, shall make available for consultation
If a tax culprit has applied for the waiver of tax on the foot of the Article 26 of the Act of Invorting , the tax authorities are required to supply data and information to the authorities at the time of their request. Article 231, second paragraph, (c) of the Municipal Act The municipal official referred to the person concerned about the income and capital position of the person responsible for determining the tax burden, for the purpose of assessing the request.
1 The in Article 47, first paragraph, (b) of the General Law on State Taxation The obligation referred to in paragraph 1 shall also be subject to the obligation of an office in which the data media of the person intended for the purpose of taxation is situated in the Articles 220 , 221 , 223 , 224 , 226 , 228 , 228a and 229 of the Municipal Act , has been held, or its contents, to the in Article 231, second paragraph, part b, of the Municipal Act shall be available for consultation as referred to in the municipal official.
2 The in Article 231, second paragraph, part b, of the Municipal Act The said municipal official shall simultaneously inform the person whose data media it progressors in an administrative office.
This Decision shall enter into force from the day following the date of issue of the State Sheet where it is placed.
This decision is cited as: Decision on the granting of municipal taxation.
Burden and order that this Decision, together with the accompanying note of explanatory note to the State Sheet will be placed.
' s-Gravenhage, 27 June 1995
Beatrix
The Secretary of State for Internal Affairs,
A. G. M. van der Vondervoort
The Secretary of State for Finance,
W. A. F. G. Vermeend
Issued the eleventh July 1995The Minister of Justice,
W. Sorgdrager
