To think about

Of course we have never read that extensively. We just thought: younger than 40 = 1 quarterly payment for 9 months.

Our partial holding exemption is serious business. With - in our opinion - a catch… Is it now the date of purchase whether that quarter rate applies? The devil would be 84a sub e… Read along:

• Article 84a

  • 1. For the purposes of this chapter, deviation from article 10 the calendar year.

  • 2. Upon request, the rate to be applied over the period is the amount of tax referred to in the articles 23, 24, 24a, 24b, 25, 25a of 25c, as these articles read on December 31 prior to the period. The amount of tax determined pursuant to the first sentence, including the provincial surcharges, is referred to in Article 222 of the Provinces Act, up to € 121.

  • 3. The rate referred to in the second paragraph can only be applied if:

    • a. the motor vehicle was put into use for the first time before 1 January 1988, but the date of first use was less than 40 years ago;

    • b. the motor vehicle, if it is a passenger car or delivery van, is intended to be driven by a force exclusively derived from gasoline as referred to in Article 22, first paragraph, part c;

    • c. the motor vehicle is not used on the road in January, February and December of the same period, with the exception of the day on which the motor vehicle is subjected to an inspection with regard to the issue of an inspection certificate as referred to in Article 72 of the Road Traffic Act 1994;

    • d. the motor vehicle, if it is a truck or bus, is not used for commercial purposes; and

    • e. the amount of tax referred to in the second paragraph was paid at the start of the period.

  • 4. The request, referred to in the second paragraph, is regarded as making a supplementary declaration.

  • 5. The payment of the amount of tax due over the period, stating the payment reference as indicated by the inspector, is considered as the request referred to in the second paragraph for the purposes of this chapter.

  • 6. For a motor vehicle for which a registration number has been provided in the course of the period, the period commences, for the purposes of this chapter, on the date of the first ascription of that motor vehicle and then each time with effect from 1 January.

  • 7. In the event of a change in the name of the motor vehicle during the course of the period, the tax will be owed by the person in whose name the motor vehicle is registered with effect from the following period. The first sentence does not apply if the person in whose name the motor vehicle is registered does not or no longer meets the conditions laid down by or pursuant to this article.

  • 8. If the conditions laid down by or pursuant to this article are not or no longer met, this will be regarded as a change to the motor vehicle and the holder must submit a supplementary declaration no later than the day prior to the day that the conditions are not or no longer met. . The supplementary declaration applies:

    • a. if this is done by the person who holds the motor vehicle at the start of the period for the current period;

    • b. if this is done by a holder other than as referred to in part a, for the periods that start after the current period that has been determined without applying this chapter.

  • 9. If it is established that, with regard to a motor vehicle for which the tax has been paid on the basis of this article, the conditions laid down by or pursuant to this article are not met, the tax that is payable for the entire calendar year without application of this article would have been levied with corresponding application of article 76. Article 67c of the General Government Tax Act applies.

  • 10. For the purposes of this chapter, the articles 11, 12, 13, 15, third member, 16, 17, fourth paragraph, 18, 19, 20, 21, 27, 30, 33, second, third and fourth member, riding a 36 out of application.

  • 11. Further rules may be laid down by ministerial regulation for the implementation of this chapter.

    .... can you still make cheese from it?