Key Benefits:
Decision of 24 December 1992 on the taxation of motor cars and motor cycles 1992
We Beatrix, at the grace of God, Queen of the Netherlands, Princess of Orange-Nassau, etc. etc. etc.
On the proposal of the Secretary of State for Finance, 13 November 1992, No WV 92/543, Directorate General for Fiscal Affairs, Executive Board Legislation On Consumption Taxes;
Having regard to Articles 14, 15, 16 and 20 of the Act on Taxation of Passenger Cars and Motor Vehicles 1992 ( Stb. 709), Article 13, first paragraph, 15 A and 15 B of the Road Traffic Act ( Stb. 1935, 554), Article 66 B , second paragraph, of the Income Tax Act 1964 ( Stb. 1990, 103) and Article 8, sixth paragraph, of the Law on Turnover Tax 1968 ( Stb. 329);
The Council of State heard the opinion of 18 December 1992, No W06.92.0554);
Having regard to the further report of the State Secretary for Finance of 23 December 1992, No WV92/685, Directorate General for Fiscal Affairs, Executive Board Legislation Consumption Tax;
Have found good and understand:
1 This Decision gives effect to the Articles 13a , 14 , 14a , 14b , 15 , 15a , 16 and 20 of the Law on Taxation of Passenger Cars and Motorcycles 1992 .
2 This Decision is further to the following:
a. Act: Law on the taxation of motor cars and motor cycles 1992 ;
b. Taxation: taxation of motor cars and motorcycles;
c. import duties: import duties as referred to in Article 7: 3 of the General Customs Act .
In case of modification of the ordering system of the van, Article 13a, third paragraph, of the Act non-application if:
a. The van for which, pursuant to Article 13a of the Act exemption from tax has been granted, within five years from the date on which the van is registered and named in the registration register, to be placed on the name of an economic operator who fulfils the conditions laid down in Article 13a, first and second paragraph, of the Act , and
(b) in the business of the economic operator on whose behalf the van had been named in the registration register for that reason a declaration stating that economic operator and the operator referred to in subparagraph (a) in respect of the van, that the operator referred to in subparagraph (a) for the purposes of applying Article 13a in the place of the trader on whose behalf the van was placed in the registration register.
1 Exemption from tax is granted for motor cars, motorcycles and vans registered abroad and made available to him by an employer established in that country as an employee of his/her office. Person living in the Netherlands, if:
(a) The motor vehicle in the Netherlands is only made use of the road by the worker or his or her family members;
(b) the employer has indicated, according to a written statement, that the vehicle has been made available to the person concerned and is principally intended for the performance of the activities outside the Netherlands; and
c. in principle, the employee as a result of the employment relationship between him and his employer cannot influence the decision in which country the passenger car, the motor wheel or the van is registered.
2 The exemption shall be granted by the inspector upon request by the inspector on a request for objection.
3 The request is lodged with the inspector before the start of the use of the road in the Netherlands with the passenger car, the motorcycle or the van.
4 If the circumstances referred to in paragraph 1 no longer arise, the inspector shall withdraw the exemption in the case of a contested decision.
5 The person to whom the exemption has been granted shall inform the inspector if the circumstances referred to in paragraph 1 are no longer present.
6 If the person to whom the exemption is granted does not comply with the obligation referred to in the fifth paragraph, the exemption shall be deemed to have expired at the time when the circumstances referred to in paragraph 1 cease to occur.
1 Exemption from tax is granted for cars, motorcycles and vans registered abroad and used by Dutch residents who are elsewhere than in the Netherlands:
-the head of a single-man holding, or
-are members of a partnership, or
-being a director, member or shareholder of a company incorporated in the form of a company,
Other, provided that the owner or the holder is not an employee as specified in the Annex. Article 2 (c) (c) .
2 The exemption shall be granted only if:
(a) the motor vehicle in the Netherlands is exclusively used by the Dutch resident or his or her family resident referred to in paragraph 1; and
(b) the motor vehicle is used for at least 50% business outside the Netherlands; business use outside the Netherlands is determined on a calendar year basis, the distance being covered by the place of residence from the place of residence to the the rest of the place of work abroad and vice versa.
3 Article 2, second to sixth paragraphs , shall apply mutatis mutandis.
1 Exemption from tax is granted for motor cars, motorcycles and vans registered abroad and available from that country for a period of not more than two weeks in the Netherlands to an in The Netherlands resident natural person and his resident family members, or of a body established in the Netherlands.
2 The exemption shall be granted only if:
(a) the person referred to in paragraph 1 and the members of his family residing in the Netherlands who are resident in the first member of the motor vehicle, who are not in use in the Netherlands with the motor vehicle, have no use of the road in the 12 months of age prior to the period of posting in the Netherlands; and
(b) an application for exemption is made before the start of the use of the road with the motor vehicle in the Netherlands, by means of an electronic notification.
3 The exemption shall be granted to the natural person referred to in the first paragraph to the body referred to in the first paragraph.
4 If a motor vehicle for which an exemption is invoked is not or is no longer fulfilled by a condition set out in paragraph 1 or paragraph 2, the person to whom the exemption is granted shall without delay inform the inspector knowledge.
5 If the natural person resident in the Netherlands or a family member of this person residing in the Netherlands, who is resident in the Netherlands, reuses the road in the Netherlands from the road in the Netherlands in the 50 weeks following the date of the period of two weeks referred to in the first paragraph, the re-commencement of the use of the road shall be deemed to be the start of the use of the road, intended to be used in the road. Article 1, sixth paragraph, of the Act .
6 If the application to the exemption provided for in paragraph 2 (b) is withdrawn electronically before the day on which, according to the electronic claim for exemption, the use in the Netherlands of the road begins, the action shall be deemed not to be Done.
1 Exemption from taxation in cases other than those referred to in the Articles 2 , 3 and 3a for passenger cars, motorcycles and vans from another country where they are entitled to an exemption from import duties, or if the means of transport are to be exempt from entry into free circulation. a country other than a Member State of the European Union would have been released for free circulation, subject to the conditions and restrictions thereto.
2 Where import duties are claimed or would exist in respect of the re-importation of a motor vehicle, a motorcycle or a van, the exemption shall be granted only if it is shown that the tax prior to the import of the motor vehicle is the transfer to the rest of the world has actually been paid and has not been returned to the country in respect of the transfer.
3 If the passenger cars, motorcycles and vans referred to in paragraph 1 are subject to a request for exemption from import duties in accordance with the relevant provisions, the application shall also be subject to the application for exemption from import duties. exemption from tax. In other cases, Article 2, second and third paragraphs , mutatis mutandis.
4 In cases where exemption from tax is granted under paragraph 1, if under the provisions under which relief from import duties has been granted or would be granted, import duties shall be granted. is, or would become chargeable, also liable to the tax.
1 The in Article 14a, first paragraph, of the Act The refund shall be granted only if:
(a) the vehicle is brought outside the Netherlands and, at the time of expiry of the name in the registration registration register, this register does not qualify as a motor vehicle for scrapping or motor vehicle awaiting inspection;
b. The motor vehicle at the time, referred to in part (a), does not comply with the definition of the vehicle for the purpose of the vehicle, Vehicle control and the person on whose behalf the motor vehicle was given name immediately prior to the expiry of that designation in the registration number of the vehicle, declared in part c of the application for the registration of the licence;
c. The request for refund shall be made within 13 weeks of the expiry of the name in the registration number; and
(d) on request documents proving that the motor vehicle is registered in another Member State of the European Union or a State party to the Agreement on the European Economic Area.
2 The refund shall be granted by the inspector in the case of a statement of appeal.
1 The in Article 14a, second paragraph, of the Act The refund shall be granted only if, during the period of use of the road with the vehicle in the Netherlands, the entry in the register is to be included in the register. Article 1, second paragraph, of the Act was not prescribed, and:
(a) the vehicle is brought outside the Netherlands and, according to the registration in the foreign registration register, it is not to be regarded as a vehicle for scrapping or a motor vehicle which is waiting for a verification;
b. The motor vehicle at the time, referred to in part (a), does not comply with the definition of the vehicle for the purpose of the vehicle, Vehicle control And the person whose tax is to Article 5, second paragraph, of the Act has been levied on the application of the application referred to in subparagraph (c);
(c) the request for refund is made within 13 weeks of the date on which the vehicle no longer in the Netherlands is in fact available to the natural or established person resident in the Netherlands; and
(d) on presentation to documents showing that the vehicle is registered in another Member State of the European Union or a State party to the Agreement on the European Economic Area, and documents From which point of time the motor vehicle is no longer in fact available in the Netherlands to the natural person or established body resident in the Netherlands.
2 Article 4a, second paragraph , shall apply mutatis mutandis.
1 The netting referred to in Article 14b of the Act , may be applied only if the request is made simultaneously with the declaration and provides information on the request from which the decision making available for the vehicle in all the agreed period of posting It appears Where the information referred to in the first sentence is not drawn up in the Netherlands or in the English language, a translation into one of these languages shall be attached.
2 In the request, the person to whom the motor vehicle is made available shall state the total agreed period of posting and declare that no other arrangements were made with the person carrying the motor vehicle on to the motor vehicle. make it available to him as to the period during which the vehicle is to be at its disposal.
3 At the request of the inspector, additional data is provided which, in his opinion, is necessary for proper application of Article 14b of the Act .
The Article 15 of the Act Those returns shall be granted only if the taxable person so requests within 13 weeks of the registration of the passenger car, the motorcycle or the van.
1 The in Article 15, first paragraph, introductory wording and part a, of the law The refund shall be granted if:
a. the passenger car, the motorcycle or the van is registered in the name of a police department or, if the passenger car, the motorcycle or the van on a lease basis is available to the police, copies of the motor vehicle. Registration certificate and lease contract;
b. The motor car, the motorcycle or the van is equipped with:
-a two-tone horn,
-a clearly visible blue swing or flashing light; and
-one or more clearly visible images of the police logo, intended for use in the police, at least on both sides Police elogo Scheme ; and
The passenger car, the motorcycle or the van is used exclusively by police officers for the performance of their police task.
2 The in Article 15, fourth paragraph, of the Act The declaration shall be made if the conditions and restrictions laid down in paragraph 1 are no longer fulfilled, or if the vehicle is disposed of within three years of the date on which the right of refund has been established.
1 The in Article 15, first paragraph, introductory wording and part b, of the law The refund shall be granted only if:
a. The passenger car, the motorcycle or the van is registered in the name of a fire department or, if the passenger car, the motorcycle or the van on a lease basis is available to the fire department, copies of the car. Registration certificate and lease contract;
b. The motor car, the motorcycle or the van is equipped with:
-a two-tone horn,
-a clearly visible blue swing or flashing light; and
-one or more clearly visible images of a fire-fire emblem or, where appropriate, a municipal weapon, representing all the images of an area of at least 314 cm, at least on both sides 2 ; and
c. The passenger car, the motorcycle or the van is used exclusively by fire fighters for the performance of their fire task.
2 The in Article 15, fourth paragraph, of the Act The declaration shall be made if the conditions and restrictions laid down in paragraph 1 are no longer fulfilled, or if the vehicle is disposed of within three years of the date on which the right of refund has been established.
3 Under fire authority, a designated establishment as referred to in paragraph 1 shall be co-approved. Article 31 of the Safety Regions Act .
1 The in Article 15, first paragraph, introductory wording and part d, of the law The refund shall be granted only if:
a. The passenger car is equipped for transporting sick or injured persons and is identifiable as an ambulance at the latest;
b. The passenger car is used by the Regional Ambulance facility, intended in Article 4 of the Temporary Act ambulance care -or at the paramedics for what? Article 11 of the Temporary Act ambulance care exemption has been granted; and
c. The passenger car is used exclusively for the transport of the sick or injured or the provision of emergency medical assistance.
2 The in Article 15, fourth paragraph, of the Act The declaration shall be made if the conditions and restrictions set out in paragraph 1 are no longer fulfilled, or if the vehicle is disposed of within five years of the date on which the right of refund has been established.
1 The in Article 15, first paragraph, introductory wording and part (e) of the Act The refund shall be granted only if:
a. A fixed wall is applied directly behind the driver's seat to the entire width of the passenger car or of the order car;
b. The rear compartment is not fitted with seating positions and seat belts; and
c. The passenger car or the van is used exclusively for the transport of physical surpluses.
2 The in Article 15, fourth paragraph, of the Act The declaration shall be made if the conditions and restrictions set out in paragraph 1 are no longer fulfilled, or if the vehicle is disposed of within eight years of the date on which the right of refund has been established.
1 The in Article 15, first paragraph, introductory wording and part f, of the law The refund shall be granted only if:
a. Is affixed directly behind the driver's position to a fixed wall, a vibrating unit, or a similar separation across the entire width of the passenger car;
b. To open the back space only from the outside;
c. The windows and hatches in the back room cannot be opened, or are fitted with bars or a metal lattice;
d. the passenger car is equipped with a mobile phone installation; and
e. the passenger car is used exclusively for the transport by designated investigation officers of persons who have been deprived of their freedom.
2 The in Article 15, fourth paragraph, of the Act The declaration shall be made if the conditions and restrictions set out in paragraph 1 are no longer fulfilled, or if the vehicle is disposed of within eight years of the date on which the right of refund has been established.
1 The in Article 15, first paragraph, introductory wording and part g, of the law The refund shall be granted only if:
a. The passenger car has facilities which make it easily accessible to wheelchairs;
b. affixed in the passenger car mountings for the wheelchairs to which they can be secured, so that the safety of the wheelchair user is ensured; and
The motor vehicle is used exclusively for the business transport of wheelchair users and their escorts to and from institutions whose purpose is to ensure the care of disabled persons.
2 The in Article 15, fourth paragraph, of the Act The declaration shall be made if the conditions and restrictions laid down in paragraph 1 are no longer fulfilled, or if the vehicle is disposed of within six years of the date on which the right of refund has been established.
1 The in Article 15, first paragraph, introductory wording and part h of the Act The refund shall be granted only if:
a. The passenger car or the van is equipped with:
-a clearly visible yellow swing or flashing light;
-at least on both sides one or more clearly visible indications showing that it is an animal ambulance, all of which have an area of at least 60 cm 2 On a white field of not less than 4500 cm 2 ;
-a mobile phone installation or similar installation; and
-arrangements for the transport and care of sick or injured animals; and
b. The passenger car or the order car is used exclusively for the commercial transport of sick or injured animals.
2 The in Article 15, fourth paragraph, of the Act The declaration shall be made if the conditions and restrictions set out in paragraph 1 are no longer fulfilled, or if the vehicle is disposed of within eight years of the date on which the right of refund has been established.
1 The in Article 15, first paragraph, introductory wording and part (i) of the Act The refund shall be granted only if:
a. A fixed wall of bulletproof material is affixed directly behind the driver's seat to the whole width of the passenger car or of the order car;
b. The rear compartment is not fitted with seating and seat belts, with the exception of a seat in front of a guard;
c. The floor of the rear room consists of one piece;
d. The lockers in the back space are inseparably connected to the bottom;
e. the passenger car or car is sufficiently armoured to be used for the protection of the occupants; and
f. The passenger car or the order car is used exclusively for the business transport of money or values.
2 The in Article 15, fourth paragraph, of the Act The declaration shall be made if the conditions and restrictions set out in paragraph 1 are no longer fulfilled, or if the vehicle is disposed of within eight years of the date on which the right of refund has been established.
1 For the benefit of the same disabled person, entitlement to the Article 15a of the Act referred back for a single order car.
2 The refund shall be granted only if the application is made within 13 weeks of the entitlement to refund being granted; and
(a) shall be submitted to the request:
-documents showing that the disabled person has a wheelchair as intended for use in the Article 15a, first paragraph, of the Act which has been granted under a decision taken pursuant to the Social Support Act 2015 or a decision of the Implementing Institute Workers ' Insurance, referred to in Article 2, first paragraph, of the Law structure implementing organisations work and income , or for which he has a medical certificate issued for a maximum of six weeks prior to the date of submission of the request, that he has been designated for his transport on the use of such a wheelchair;
-a copy of the registration card or of Parts I and II, Parts I and I B or Part I A and B of the registration certificate issued pursuant to Article 36, second paragraph, of the Road Traffic Act 1994 has been issued for the order car; and
-a statement from an official from the State Revenue Service, responsible for customs, that the van is equipped for the entry into Article 15a of the Act Intended transport; and
b. The order car is used exclusively for the Article 15a, first paragraph, of the Act of the disabled person and, in the case of another, of the person in whose name the van is named in the register of the car, for the purposes of personal use, including personal use, including the members of the family residing in the register.
3 If the disabled refund was previously granted for another van in favour of the disabled person Article 15a of the Act , is stated in the request from which date that other order car will no longer be used for Article 15a, first paragraph, of the Act Intended transport.
The Article 16, first paragraph, of the Act The refund shall be granted only if the person on whose behalf the passenger car is named in the registration registration register so requests within 13 weeks of the date on which the right to return has been established and submitted to the request:
a. A copy of the licence under the Passenger Transport Act 2000 for the provision of public transport or taxi services, as intended Article 16, first paragraph, of the Act ;
b. A copy of the registration card or of Parts I and II, Parts I and I B or Part I A and B of the registration certificate issued pursuant to Article 36, second paragraph, of the Road Traffic Act 1994 issued for the passenger car; and
c. A copy of the registration certificate provided for in Article 3.15 of the Rules of Procedure , which has been issued for the passenger car; and, if the person on whose behalf the passenger car is registered in the registration number register and the holder of the licence referred to in subparagraph (a) is not the same person,
d. a joint declaration stating that the vehicle is used in the context of the undertaking of the person on whose behalf the licence, referred to in subparagraph (a), has been issued.
This Decision shall enter into force on 1 January 1993.
This decision can be cited as the Implementing Decision on taxation of motor cars and motor cycles 1992.
Burden and order that this Decision, together with a note of explanatory note to the State Sheet will be placed and copies thereof will be sent to the Council of State.
Het Oude Loo, 24 December 1992
Beatrix
The Secretary of State for Finance,
M. J. J. van Amelsvoort
Published on 30 December 1992The Minister of Justice,
E. M. H. Hirsch Ballin
