Key Benefits:
Rules for the implementation of taxes on motor cars and motor cycles 1992
The Secretary of State for Finance,
Having regard to the Articles 3, 4th and Fifth paragraph , 4, second paragraph , 6, third member , 8, 1st Member , 9, ninth member , 10, second paragraph , 14, second paragraph , 17, third member , 20, second paragraph , and 34 of the Act on Taxation of Passenger Cars and Motorcycles 1992 (Stb. 709).
Decision:
1 This scheme shall give effect to the Article 3, sixth paragraph , 4, second paragraph , 8 , 9, 11th Member , 10, second, sixth and eighth members , 10a, 1st Member , 10c, second, third and fifth members , 13a, second member , 14a, fourth and sixth member , 14b, seventh member , 15a, seventh and thirteenth member , 16, fifth paragraph , and 17, third member, of the Law on Taxation of Passenger Cars and Motorcycles 1992 .
2 This arrangement shall be governed by the following:
a. Act: Law on the taxation of motor cars and motor cycles 1992 ;
b. Taxes: taxation of motor cars and motorcycles.
1 The cargo space satisfies the conditions laid down for its length and height if it is capable of containing, in the closed condition, a rectangular, upright block whose length, height and width are at least equal to the size of the space in the closed position. Article 3 of the Act The dimensions of the corresponding load area and of which the length axis is parallel to that of the motor vehicle in question. For the purpose of this provision, if the loading area is not separated from the driver's seat by a fixed wall, the driver seats and the driver's side driver seats shall be placed in the rearmost position. For the purposes of this paragraph, in case the open load of a pick-up vehicle is equipped with a truncation of a pick up or not, the cargo space shall be taken into account with closed roof truncation, unless it is not otherwise than overkapping consists only of a flat lid which is placed directly on the up-and-down sides of the loading box.
2 The difference in height between the cab and the cargo area shall be the vertical distance between the imaginary horizontal plane in which the two highest points of the day opening of the doors are located at the front of the chairseats, and the highest part of the roof space roof, measured over a width of at least 20 cm.
3 The cab of a motor vehicle with a double cab is the largest distance between the cabin floor and roof, measured over a width of at least 20 cm.
4 The length of the cab of a motor vehicle with a double-cab shall be the distance between the rear point of the steering wheel and the fixed wall holding the cab of the cargo area, parallel to the length axis of the motor vehicle in question. separates.
5 The length of the load compartment of a motor vehicle with a double-cab shall be the length of the longest rectangular, upright block with a height of 130 cm and a width of 20 cm capable of containing the cargo space in closed position, The length axis of which is parallel to that of the motor vehicle in question.
6 The length of the load compartment of a motor vehicle with a double cab if the seat space behind the driver would be missing is equal to the length of the longest rectangular, upright block with a height of 130 cm and an upright position of the motor vehicle. width of 20 cm which is capable of containing the cargo area in closed condition, the length axis of which is parallel to that of the motor vehicle in question, and where the size of the load is assumed to be that load compartment of the cab. separated by a fixed wall mounted by 115 cm behind the rear end of the steering wheel.
7 The height of the fixed wall separating the cabin of the cargo area is the distance between the lowest point of the upper side of the wall and the highest point of the loading floor.
8 The fixed wall separating the cab of the cargo area shall be positioned vertically and in an angle of 90 ° with respect to the longitudinal axis and shall:
a. If the motor vehicle is not equipped with a double cab: not more than 115 cm behind the rearmost point of the steering wheel;
b. If the motor vehicle is fitted with a double cab: directly behind the rear seats.
9 By way of derogation from paragraph 8 (b), where a part of the cab of a dual-cab motor is involved in the load area, the fixed wall is not completely different from the longitudinal angle of 90 °; For measuring the distances referred to in this Article, the position is the location of the most rearward mounting point of the wall.
10 The fixed wall separating the cab of the cargo area shall:
a. To be made of non-transparent and formable material, with one or more fixed windows being allowed side by side with a height not exceeding 40 cm, and safety provisions;
b. to be completely flat;
c. To consist of one whole or a variety of inexalably linked parts, where facilities are permitted for:
1 °. the maintenance to be carried out on the vehicle;
2 °. the use of the order car; or
3 °. security;
provided that these provisions are not greater than necessary for the specific purpose.
d. As far as possible around and in an inseparable way connected directly to the bodywork.
11 A cargo area shall not be fitted with side windows if the side windows are completely removed and have been replaced by a single piece of opaque and form-solid material, not made of glass. The panels should be connected directly to the bodywork, as far as possible and in an inseparable manner.
12 The cargo area must be fully equipped with a fixed flat loading floor. The loading floor shall, as far as possible, be connected directly to the bodywork, all around it and in an inbreelike manner.
With motorcycles as intended Article 4, first paragraph, of the Act 'three' or four-wheel vehicles shall be treated as such:
be suitable for the transport of up to two persons;
are not fitted with a closed bodywork or similar construction;
have been constructed with a frame;
have a direct test application to the front wheel or front wheels; and
in which the engine and gearbox are positioned centrally.
1 The consent as referred to in Article 8 of the Act shall be granted to an economic operator who carries out an administration in such a way that, in the opinion of the inspector, all data relating to the charge of the tax are included in a clear and transparent manner. The inspector may lay down conditions and restrictions on the subject, with the permission of used motor vehicles limited to vehicles for which the reduction is Article 10, first paragraph, of the Act , it is determined at the foot of Section 10, 6th paragraph, of the Act.
2 In any event, the records shall include the regular endorsement of the dates on which the motor vehicles are to be named in the registration number.
3 The inspector may to the person to whom the consent as referred to in Article 8 of the Act Member States shall be obliged to impose on a place where registration is requested on the registration of the motor vehicles, to be carried out by a person in a position to be indicated by the inspector.
4 If it is not fulfilled in the first, second or third paragraphs, the inspector may seek the consent as intended Article 8 of the Act refuse, or withdraw, in the case of a contested decision.
For the application of Article 9, 11th paragraph of the Act indicates the volume of emissions of CO2 emissions in grams per kilometre from:
a. The type of vehicle type-approval, intended for use in vehicles, Article 22 of the Road Traffic Act 1994 , or the certificate of conformity issued by the manufacturer in this matter;
b. If the car has not been type-approved, or has not been issued in respect of a certificate of conformity, the individual approval granted for the car, as provided for in Article 26 of the Road Traffic Act 1994 ;
c. If the car is not type-approved, no certificate of conformity has been issued and no individual approval has also been granted: a test report of an individual vehicle inspection, where the CO2 emissions have been measured in accordance with the rules in force in the framework of the European Union;
d. In cases other than those referred to in points (a), (b) and (c): an approval of the car from which the CO2 emissions of the car proves, measured in accordance with the requirements of the United Nations Economic Commission for Europe, or equivalent international regulation.
1 The Depreciation of the Article 10, second paragraph, of the Act In respect of passenger cars or motorcycles, as specified in Annex I, Article 15, first paragraph, points (a) and (b) of the Act :
6% per month for the first three months after the date on which the vehicle was first put into service as such; and
2.5% for each month of next month, if an appeal is made in the issuing note.
2 The depreciation provided for in Article 10, second paragraph, of the Act , with regard to passenger cars referred to in Article 15, first paragraph, section g, of the Act shall be 1,5% per month after the date on which the vehicle was first put into service as such, if an appeal is made in the issuing note.
3 If a motor vehicle uses a material defect which does not allow or may take part in traffic with the vehicle, the reduction shall, as a result, be reduced to the same Article 10, first paragraph, of the Act , not determined than after these defects have been recovered. Essential defects are, in any case, as long as the motor vehicle is marked by an entry in the register, as provided for in the Register. Article 1, second paragraph, of the Act , is intended for demolition or waiting for inspection.
4 The option, for the purpose of Article 10, ninth paragraph of the Act , consists of:
a. a reference to a stock-list generally applied in trade for the purchase of used motor vehicles by resellers in the Netherlands, on presentation of a copy of the passage from that heading list to which the declaration applied on the declaration. depreciation, intended in Article 10, second paragraph, of the Act , is taken from; or
b. The assessment report used in the declaration:
-which is made out in accordance with the conditions laid down in Annex I ; and
-not more than one month before the date on which the tax has been paid, Article 1 of the Act shall be due, in the State in which the vehicle is in place at that time, by an independent approved valuer, in accordance with the first indent of the note.
In the case of the establishment, only the data of no more than one price list as referred to in (a) shall be used.
5 When application of the Article 10, sixth paragraph and 10a, first paragraph, of the law the depreciation, referred to in Article 10, second paragraph, of the Act, a percentage of the amount of tax referred to in Article 9, first and second paragraph, of the Act , which percentage is given in the table below. In that case, the fourth paragraph shall not apply.
If, since the date of first entry into service of the motor vehicle, a period of at least one of the following
but less than
is the percentage
and for each month which has been wholly or partly expired since the period referred to in the first column increased by
0 days |
1 month |
0 |
8 |
1 month |
3 months |
8 |
3 |
3 months |
5 months |
14 |
2.5 2.5 |
5 months |
9 months |
19 |
2.25 |
9 months |
1 year and 6 months |
28 |
1.444 |
1 year and 6 months |
2 years and 6 months |
41 |
0.917 |
2 years and 6 months |
3 years and 6 months |
52 |
0.833 |
3 years and 6 months |
4 years and 6 months |
62 |
0.75 |
4 years and 6 months |
5 years and 6 months |
71 |
0.416 |
5 years and 6 months |
6 years and 6 months |
76 |
0.416 |
6 years and 6 months |
7 years and 6 months |
81 |
0.333 |
7 years and 6 months |
8 years and 6 months |
85 |
0.333 |
8 years and 6 months |
9 years and 6 months |
89 |
0.25 |
9 years and 6 months |
92 |
0.083 |
6 In case of application of Article 10, sixth paragraph, of the Act , the reduction is not more than the amount of the tax referred to in Article 9, first and second paragraph, of the Act .
7 By way of derogation from the first paragraph and the second paragraph, the depreciation shall be determined on the basis of the table set out in paragraph 5, if an appeal is made in the issuing note.
8 The inspector may, with a view to correct application of Article 10 of the Act , if the vehicle is kept available in the unaltered state for a maximum of six working days after the date on which the declaration is lodged, in order to designate the vehicle in that State at a place to be notified by the inspector, and to show the time.
1 For the purpose of applying the reduction of the tax due in respect of Article 10c, second or third paragraph, of the Act The following shall be added to the satisfaction of the declaration of the tax due for the motor vehicle, Article 1, third or sixth paragraph, of the Act , at the request of the inspector, further data which, in his opinion, are relevant for the correct determination of the reduction.
2 The reduction referred to in paragraph 1 shall be calculated by analogy with the application of Article 8d, first, second and fourth paragraphs On the understanding that the reduction is determined on the basis of the length of time elapsed between the date on which the vehicle was first put into service in its capacity in which it was previously charged in the tax on taxation; has been involved, and the date on which the vehicle is subject to the tax again due to Article 1, third or sixth paragraph, of the Act .
3 Where the motor vehicle has been paid back from the tax paid previously, the reduction shall be applied only to the extent that the tax previously returned has been paid at a later date as tax due.
1 The in Article 13a, second paragraph, of the Act the posting period of a delivery car shall be four weeks reduced by the operator to the same person, reduced by the prior closing periods of posting of any order car.
2 If an entrepreneur has a delivery car for which on the foot of Article 13a, first paragraph, of the Act exemption from tax has been granted to a third party, he shall record, in his administration, the following particulars and documents:
a. Name, address and copy of the credential of the person to whom the order car is made available; and
b. a copy of the contract between the entrepreneur and the person to whom the van is made available, showing the registration number of the order car and the period of posting.
3 Where the operator referred to in the second paragraph makes available to a third party the van longer than the period referred to in the first paragraph that satisfies the requirements of the Article 13a, second paragraph, of the Act , the person to whom the order car is made available to the entrepreneur shall provide a declaration:
a. that he is an entrepreneur as intended in Article 7 of the Law on Turnover Tax, 1968 ;
b. that it does not concern entrepreneurship as intended Article 7, sixth paragraph, of the Law on Turnover Tax 1968 ;
c. that the van will be used more than in the company's premises; and
d. in the event of a change in these circumstances, that he will immediately inform the entrepreneur who makes the ordering car available to him and will withdraw the statement.
4 The economic operator making available an order car for a period longer than the period referred to in paragraph 1 to a third party referred to in paragraph 3 shall, in his administration, take the following information and documents as provided for in paragraph 2. data and records on:
a. The VAT identification number of the person to whom the order car is made available, and a printout of the verification of this number from the European data system of VAT identification numbers; and
(b) the declaration referred to in paragraph 3 of the person to whom the order car is made available.
5 If the declaration referred to in paragraph 3 is no longer correct, the person to whom the van is made available shall immediately inform the economic operator who makes available to him the van, subject to the withdrawal of the goods. the previously issued statement.
1 The reduction in the amount of the tax referred to in Article 14a, fourth paragraph, of the Act , the sum of the percentages applicable under the following table for each month that has elapsed, in whole or in part, between the time at which the tax is due and the time at which the condition is referred to is in Article 14a, first or second paragraph, of the law, occurs, applied to the tax amount, intended in Article 9, first and second paragraph, of the Act . If, at the beginning of one month, a period has elapsed since the date on which the vehicle was first put into service of
at least
but less than
is the percentage for that month
0 days |
1 month |
8 |
1 month |
3 months |
3 |
3 months |
5 months |
2.5 2.5 |
5 months |
9 months |
2.25 |
9 months |
1 year and 6 months |
1.444 |
1 year and 6 months |
2 years and 6 months |
0.917 |
2 years and 6 months |
3 years and 6 months |
0.833 |
3 years and 6 months |
4 years and 6 months |
0.75 |
4 years and 6 months |
5 years and 6 months |
0.416 |
5 years and 6 months |
6 years and 6 months |
0.416 |
6 years and 6 months |
7 years and 6 months |
0.333 |
7 years and 6 months |
8 years and 6 months |
0.333 |
8 years and 6 months |
9 years and 6 months |
0.25 |
9 years and 6 months |
0.083 |
2 If less than three months have elapsed since the date on which the tax has become due, the reduction for an additional month, by way of derogation from the first paragraph, shall be calculated on a daily basis, depending on the date on which the tax has been paid. reduction per day is set at a thirtieth part of the reduction for that month following the table.
3 The reduction in the amount of the tax referred to in Article 15a, seventh paragraph , and Article 16, fifth paragraph, of the Act , is a percentage of the tax amount, as indicated in the table included in Article 8 (5) .
4 If the tax has been levied on a motor vehicle using a reduction other than that resulting from the reduction in the case of motor vehicles of that age from the table included in the table Article 8 (5) , the refund is adjusted. For the purpose of calculating the refund, the sum of the percentages referred to in paragraph 1 shall, for this purpose, be applied to the percentage referred to in paragraph 3 as the result of the following formula:
(tax charged × 100)/(100-table percentage)
This tax is levied on the tax charged for the use of that other reduction, and the percentage of the table which would have been applicable if the tax were to be levied on the application of the reduction due to the table in Article 8 (5) .
5 Where the person requesting the refund on the basis of Article 14a, first or second paragraph, of the Act , entrepreneur is as intended in Article 7 of the Law on Turnover Tax, 1968 , not being an entrepreneur as intended in Article 7, sixth paragraph, of that Act The inspector may approve that on presentation of the documents referred to in Article 4 (2), Article 4a (d) (d) , below Article 4b (1) (d) of the Implementing Decision on the taxation of motor cars and motorcycles 1992 , without being required, under the condition that the economic operator keeps those records in his administration.
6 In the case of a request for refund of tax on the basis of Article 14a, second paragraph, of the Act , a copy of the foreign registration certificate shall be attached.
1 In the case of a reduction or extension of the agreed period of posting, Article 14b, second paragraph, of the Act In the event of a reduction, the request for refund or, in the case of an extension, shall be submitted, in the case of an extension, to the satisfaction of the declaration, information from which the new period of time agreed for the vehicle in all the periods of time agreed for the motor vehicle shall be Provision has been made unequivocally. 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 case of the declaration referred to in paragraph 1, the person to whom the motor vehicle has been made available shall indicate the new period of posting agreed in total and shall, by the way, declare that no other arrangements have been made with the person making the vehicle available to him as to the period during which the vehicle will be at his disposal.
3 Additional information shall be provided at the request of the inspector, which shall, in his opinion, be required to determine the new period of posting of the vehicle.
1 Under a non-foldable wheelchair is used for the application of Article 15a of the Act "Other" in the context of the handicap " means a device of such a size or weight so that the disabled person, having regard to his specific handicap, is dependent on the use of a person in the field of transport. Order Car.
2 Under an order car, arranged for carriage as intended Article 15a, first paragraph, of the Act ' Means a van containing provisions for the transport of a non-foldable wheelchair or the transport of another device as referred to in the first paragraph and the simultaneous transport of the disabled person, such as: Facilities for use with or from a wheelchair or other device in and out of the order car, for securing a wheelchair or other device in the cab at the seat of a seating position, and for securing of a wheelchair or other device without a passenger in the cargo area.
1 The security provided for in Article 17, first paragraph, of the Act shall be determined on the basis of the amount of the tax that the person to whom the authorisation as referred to in Article 8, first paragraph, of the Act has been granted on average per return period due to the registration of the motor vehicles for which registration of the licence has been made.
2 The security shall not exceed 100% of the amount referred to in the first paragraph with a maximum of € 9 000 000.
3 The inspector may amend the amount of the security in the case of a statement of objections.
4 The person to whom the consent as referred to in Article 8, first paragraph, of the Act must be granted a request for a reduction in the security lodged by the inspector, who shall decide on the subject matter of appeal.
1 This arrangement shall enter into force on 1 January 1993.
2 This arrangement may be cited as: 'Implementing arrangements for taxation of motor cars and motor cycles' 1992.
State Secretary
of Finance,M. J. J. van Amelsvoort
The valuation report referred to in Article 8, fourth paragraph, part b Under the terms of the Directive on the taxation of motor cars and motor cycles, 1992, the following conditions must be fulfilled:
1. General
1.1. The value of the appraiser, which actually carried out the valuation, shall be indicated:
a. his surname and preform, address, place of residence, certificate number and telephone number; and
b.-if applicable-the company name, address, location and telephone number.
1.2. The date, start time, and end time of the physical recording are listed.
1.3. The valuation report is provided with a statement from the appraiser that the value declared in the valuation report was established by him to be true according to a sound physical recording.
2. Vehicle characteristics
2.1. The vehicle assessed shall be identified by means of the vehicle identification number, as specified in the Annex. Article 2.1 of the Rules of Procedure .
2.2. Car-car, construction year, model, type of operation, type of fuel, type of transmission, power (kw/horsepower) and CO2 emissions in grams per kilometre, date of first admission, maximum permissible mass, own mass and mileage of the rated motor vehicle shall be entered.
2.3. The report shall include, or at the time of physical recording, the following:
-a vehicle with more than normal use damage, other than a non-life vehicle as intended for Article 1, first paragraph, part you, of the Road Traffic Act 1994 ; or
-a motor vehicle which does not appear on a stock-list generally applied in trade for the purchase of motor vehicles used by resellers in the Netherlands.
2.4. The general impression of the vehicle being valued is indicated and, in any case, contains an indication of the quality of the technical state, of the undercarriage, of the bodywork, of the interior and of the tyres.
2.5. The given general impression of the taxied motor vehicle is supported by clear footage consisting of summary photographs of the outside of the vehicle, taken diagonally from the position of the left and right, and photographs of the motor vehicle the dashboard, including the specified odometer mode, the multi-runs, the accessories, the front seats, the chassis number, the rims and the tyre size.
3. Vehicle valuation
3.1. The consumer price of the motor vehicle at the date of first authorisation shall be indicated. The consumer price is the net list price including sales tax and taxation of passenger cars and motorcycles. The value of standard equipment included in the consumer price, the value of the accessories and the value of any packages shall also be included separately.
3.2. The trade surrender value of 3 to 5 reference engine vehicles shall be indicated. The purchase price of the reference engine shall be the purchase price paid by resellers for a motor vehicle used on the purchase of a non-reseller (private or economic operator).
3.3. A reference engine is a vehicle whose model, age, mileage, normal use damage, and other general characteristics are similar to the rated motor vehicle. Other features include the driving record of the motor vehicle, and whether the sales tax is a margin car or a VAT car, the degree of court-ness, whether or not an ex-harm motor vehicle, colour, guarantee risk, Imports from outside the EU.
3.4. On the basis of the trade effort values of the reference engines, the basis on which the vehicle is to be valued shall be stated. If none of the reference engines corresponds to 100% of the motor vehicle to be valued, an average value of 3 to 5 reference engines shall be considered to be trading value to be used in the motor vehicle to be valued.
3.5. The depreciation resulting from the use of the vehicle to be valued in relation to the value determined on the basis of the reference engine shall be determined by multiplying the injury amount by 72%. If the valuer considers that the depreciation for the motor vehicle to be valued is higher than the standard set, the justification shall be duly substantiated by sound scale and visual material.
3.6. The purchase invoice-in the case of the motor vehicle purchased from an entrepreneur-or the purchase declaration-in the case the motor vehicle is purchased from an individual-from the rated motor vehicle is added.