Key Benefits:
Excise duty scheme, taxation of motor cars and motorcycles, motor vehicle taxes, taxes on environmental basis and the Provinces Act 2014
The Secretary of State for Finance,
Having regard to the Articles 27a and 84c of the Law on Excise Duty , Article 16b of the Law on Taxation of Passenger Cars and Motor Vehicles 1992 , Article 81a of the Act on Motor Vehicles (Wet op de Motor Vehicle) 1994 , Article 90 of the Law on Environmental Taxation and Article 222 of the ProvincieAct , in conjunction with the Articles 10.1 and 10.2 of the Income Tax Act 2001 ;
Decision:
Article 84a of the Law on excise duty does not apply to the Article I (A) (2) , an increase in the rate of excise duty.
1 This arrangement shall enter into force as from 1 January 2014.
2 This arrangement is cited as: Regulation of the Regulation on excise duty, taxation of motor cars and motorcycles, motor vehicle taxes, taxes on environmental bases and the Provinces Act 2014.
This arrangement will be set out in the Official Journal.
TheState Secretary
of Finance,J.R.V.A. Dijsselbloem