7. Налоги на охрану окружающей среды(Environmental Taxes)
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 26.07 |
| Medium oils | per 1000 l | NLG 28.56 |
| Diesel oil and the like | per 1000 l | NLG 28.76 |
| Heavy fuel oil | per 1000 kg | NLG 33.57 |
| Coal | per 1000 kg | NLG 24.28 |
| LPG | per 1000 kg | NLG 34.34 |
| Natural gas | ||
| 0 - 10 mln. m3 > 10 mln. m3 | per 1000 m3 per 1000 m3 | NLG 22.40 NLG 14.60 |
Exemptions
All usage other than as fuel is exempt.
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 m³; for others the rate is NLG 0.2634 per m³. 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 as test-extractions, extraction for use for sprinkling and irrigating land and extraction needed to clean groundwater.
The tax on tap water is levied on the deliverance of tap water to a maximum 300 cubic meters per year. The tax revenue is estimated at NLG 215 million for 2000.
Taxable persons
The tax is levied on the tap watercompanies.
Rates
The rate is NLG 0.285 per m³.
The tax on tap water is levied on the deliverance of tap water to a maximum 300 cubic meters per year. The tax revenue is estimated at NLG 215 million for 2000.
Taxable persons
The tax is levied on the tap watercompanies.
Rates
The rate is NLG 0.285 per m³.
7.5. Regulatory energy tax
The regulatory energy tax is levied on the consumption of natural gas, electricity and mineral oil products when used as substitutes for gas by domestic users or commercial establishments. The tax revenue is estimated at NLG 4,208 million for 2000. The revenues are returned to domestic users and business by way of reductions in other taxes.
Taxable persons
The tax is levied on the energy distribution companies and manufacturers and wholesalers of mineral oils. These companies pass on the tax to their customers.
Rates
Natural gas is taxed to a maximum of 1.000.000 cubic metres per year, with a tax-free allowance of 800 cubic metres per year. Electricity is taxed to a maximum of 10.000.000 kWh per year, with a tax-free allowance of 800 kWh. The rates for 2000 are as follows:
| fuel | unit | cents per unit | |
| 2000 | |||
| Natural gas | cubic metre | 20.82 | |
| Electricity | kWh | 8.20 | |
| Light fuel oil | litre | 17.43 | |
| Heating oil | litre | 17.56 | |
| LPG | kg | 20.78 | |
A zero rate applies for fuels used for transport purposes.
Exemptions
Exemptions are for instance applicable for all usage other than as fuel and for natural gas used to produce electricity.
7.6. Tax on uranium
This tax is levied on uranium-235. The tax was introduced so that nuclear-generated electricity would be taxed in the same way as fuel-based electricity. The tax came into force on 1 january 1997. The tax revenue has been estimated initially at NLG 12 million for 2000.
Taxable persons
This tax is due by nuclear energy companies.
Rates
NLG 33.17 per gram of Uranium-235.
8. Избежание двойного налогообложения на доход, прибыль и богатство(Avoidance of Double Taxation for Taxes on Income, Profits and Wealth)
The Netherlands has two kinds of arrangements for the avoidance of double taxation for taxes on income, profits and net wealth, and for inheritance and gift tax. It has concluded conventions for the avoidance of double taxation with a large number of countries (see 8.3). If no convention is applicable then the unilateral provisions as laid down in the 1989 Double Taxation (Avoidance) Decree of the Netherlands are applicable (see 8.4.). The double taxation conventions apply for residents of the Netherlands and for residents of the treaty countries. The above mentioned Decree applies for residents of the Netherlands, and for residents of the treaty countries. The above mentioned Decree applies only for residents of the Netherlands.
The Dutch tax system provides for three different methods for avoiding double taxation on income from foreign sources. Double taxation is avoided by means of the exemption with progression method, the credit method, or deduction of foreign taxes as costs. These methods are used under the Decree and, with only a few exceptions, under the double taxation conventions.
8.2.1. The exemption with progression method
The exemption with progression method is usually used for income tax, corporation tax and wealth tax. In principle relief is provided for positive and negative items of income from foreign sources, on a per country basis. The exemption method involves a reduction of the Dutch tax on total income. The reduction is calculated as follows:
| foreign income | x total Dutch tax due on total taxable income |
| Total income |
(foreign income divided by total income; multiply result by the total Dutch tax due on total taxable income)
If the income from foreign sources exceeds the total income then no full relief for foreign taxes is provided in the year concerned. In such cases relief is provided in the subsequent years.
Foreign losses reduce the Dutch tax base in the year in which they arise as they are offset against the domestic income. However any losses from abroad which are incurred in the preceding years are deducted from the foreign income before relief is granted.
The credit against tax method, or credit method, is usually used for foreign withholding taxes on investment income such as dividends, interest and royalties, on a per country basis (a ministerial order concerning the possibility of choosing between the credit method on a per country basis and the credit method on an overall basis is in preparation). The tax reduction amounts to the lower of the foreign withholding tax or the Dutch tax attributable to the foreign dividends, interest and royalties.
Since the foreign withholding taxes for which credit is allowed are usually levied on a gross basis, whilst Dutch income tax is levied on a net basis, it is quite possible that the Dutch tax attributable to the relevant items of income is not sufficient to provide full credit for the tax levied by the source country. In such cases the excess foreign taxes may be carried forward to subsequent years.
Since January 1, 1999 in a few conventions for the avoidance of double taxation the credit method is also applicable for income from passive investments derived through a permanent establishment (see 8.4.2).
In situations in which no exemption or credit is allowed then any foreign taxes paid may be deducted as costs related to the relevant income. In situations in which a tax credit would normally be used then the taxpayer may opt for non-recognition of the tax credit. This option is applicable to the year in which the income is received and to the total amount of all dividends, royalties and interest received in that year. The option will thus result in a deduction of foreign taxes as costs.