Налоговая система Нидерландов

which are transported to another EU member state on which VAT is levied, because of the acquisition in that member state.

6.6. The new VAT system in the single European market The single European market was completed on 1 January 1993. From this date goods, persons, services and capital may be moved freely within the EU. The transitional arrangements applicable after this date, for which the 1968 Turnover Tax Act of the Netherlands has been amended, contain the following main points. I.For private persons buying goods in another member state VAT is levied in the country in which the goods are bought (the principle of the country of origin). The exemption on exports from the member state and the obligation to pay VAT on the goods on arrival in the Netherlands are then not applicable.II.For trade in goods between businesses in member states VAT is levied in the member state to which the goods are transported (the principle of the country of destination) at the rates and under the conditions of that member state. The business supplying the goods applies the zero rate. The business receiving the goods submits a tax return with regard to the goods purchased in another member state. (This transitional arrangement is applicable until the date on which transactions became subject to the country of origin principle).III.The principle of the country of destination is also applicable to intracommunity deliveries to exempted parties, farmers falling under a lump-sum compensation scheme, and legal entities not liable for taxation (authorities), unless the total value of the goods purchased exceeds the threshold of NLG 23,000 (ECU 10,000)IV.For mail order transactions or teleshopping involving private persons, exempted businesses, legal entities not liable for taxation, and farmers entitled to a lump-sum compensation scheme a similar provision to that referred to in point III is applicable, but with a threshold of NLG 230,000 (ECU 100,000).V.The principle of the country of destination is always applicable to the purchase of new, or almost new, motor cars by private persons or businesses in another member state..VI.Every business making intracommunity deliveries to another member state must submit regular notifications with regard the deliveries subject to taxation in that member state (known as the listing requirement). The business will be required to supply further details if this is necessary for intracommunity checks on the levying of VAT.VII.Since border controls within the EU for tax purposes have been discontinued the levying of VAT on imports and the zero rate for exports will be applicable only to goods outside the EU. Imports Imports are confined to the bringing into free circulation in the Netherlands of goods from countries outside the EU. The rates to be applied are the same as those applicable to supplies of foods in the Netherlands. VAT will be levied either in the same way as import duties or, after the appropriate licence has been granted, in accordance with the deferred payment system. In the first situation the customs procedure is applicable. This means that the tax due must be paid by the declarant when submitting an import declaration, or that security must be provided for this purpose. In the second situation the tax due is collected from the business for which the goods are destined. The time of payment is then deferred until the time at which the business must submit the periodic domestic VAT tax return. In such cases the time of payment is coincident with the right to deduct the same tax. There are exemptions for imports, but these do not affect the right to the deduction of VAT on input.

6.7. Tax returns and assessments The period to which returns relate may be monthly, quarterly, or annually, depending on the amount of VAT due. Almost all VAT returns are prepared and dispatched by a computerised system. The system checks that the forms are returned and the amounts in question are paid in good time. The return must be submitted within one month of the end of the period to which it relates. The tax owed must also be paid within this period. Returns for which no tax is due, or a refund is requested, should be submitted within one month. A significant percentage of retrospective assessments is the result of returns being submitted too late, or the associated payment not being made in good time. As mentioned above these are monitored by a computer system, which automatically prepares a retrospective assessment if a payment is not made, or a return is not submitted in good time. The system uses information from returns relating to previous periods to determine the amount of the assessment for the period in question. In addition to assessments resulting from the failure to file a return or pay the tax owed in good time, retrospective assessments are also issued if checks reveal that too little VAT has been paid. It is possible to object and appeal against retrospective assessments; however this does not suspend the obligation to pay the tax deemed to be payable.

7. Налоги на охрану окружающей среды(Environmental Taxes)

7.1. Fuel tax Fuel tax is levied on mineral oils, coal, natural gas, blast furnace gas, cokes oven gas and coal gas. Mineral oils are petrol, diesel fuel, heating gas oil and heavy fuel oil. The tax revenue is estimated as approximately NLG 1,509 million in 2000. Taxable persons The fuel tax on mineral oils is levied together with excise duty on mineral oils. Fuel tax on the other fuels mentioned above is due by persons who extract, produce or import these fuels, and subsequently use them as fuels or transfer them to others for use as fuels. The number of taxable persons liable to fuel tax is restricted as the tax is levied primarily on the manufacturers and importers of fuel. Tax rates The rates for the most common fuels on 1 January 2000 are as follows: Petrol per 1000 l NLG 26.07Medium oils per 1000 l NLG 28.56Diesel oil and the like per 1000 l NLG 28.76Heavy fuel oil per 1000 kg NLG 33.57Coal per 1000 kg NLG 24.28LPG per 1000 kg NLG 34.34Natural gas0 - 10 mln. m3 > 10 mln. m3 per 1000 m3per 1000 m3 NLG 22.40NLG 14.60Exemptions All usage other than as fuel is exempt.

7.2. Tax on groundwater Groundwater tax is levied on the extraction of sweet groundwater. This tax has been levied since 1 January 1995. The tax revenue is estimated at approximately NLG 360 million for 2000. Taxable persons The tax is levied on the proprietors of the establishments extracting groundwater. These are, for example, the manufacturers of drinking water, farmers, and industries that use groundwater. Rates For drinking water companies the rate is NLG 0.3530 per mі; for others the rate is NLG 0.2634 per mі. Rebates are applied for infiltrated water. Exemptions Exemptions are applicable under certain conditions, for example in case of extraction of groundwater for draining a building site, as well