RESUME Ilans ce m.émoire, l'auteur indique les condilions d'applicalion deplbis 1934 d'un impdl sur le clii[/re d'a[faires aux pmxluili: dabriques en Ilollatide, y compris les produits di,.i.vés d u pklrole.
L a loi belge auait à l'origine, servi de modèle à l't?lafioration de la loi hollandaise, rnua certaines difficullés d'a, pplication ont conduit u une revision. L'irtipdl est désormais per çu, soit d la sortie des usines, soit u, l'imporlation. Cette L'tude précisr toutes les rrrodnlilés de la per. caplion dans l'un et l'autre cas.
S UMMARY in this memoir, the wriier endeavours io show how a tax on gross re'venue on producls manufactured in Ilolland, including pelroleun! productfi, is applied since 1934.
In the beginning the Dutch I, O.IO was inspired by the Belyium Ln, iu, but it showed practical &elects and had to be revised. NOZU, IlLe ï ax is levied &lheT nfler man.ufacturing OT when oil is imported. The slud?/ gtues all informaiions con, certiirq the toay laxes arc pgured oitt in bofh abouc cases.
AUSZUG Der Verfasser beschreib! die Anwendung einer Unsatzslercet far in Holland Przeugîr W aren die seit 1934 in Kraft zst und sich auch auf Petroleumpwdukle bezieht. nil! (telgirchischP Gesetzgefiund hat als Vosbild bei der Ausarbeitung dieses ItolUind. oeselzes gedier,. aber gpwisse Schwienqkdm in der Antuendurq fulirten zu einer Abirna rung des ursprùnglichen Gesetzes.
Die Steuer wird nunmehr beim dust ~itte aus inlbndiacnen Fabriken oder im Augenblicke &er Einfahr eingehoben.
Der Verfusser schildert wie diese SteUfX-EiTW%Ulime in beiden Faliten vor steh geht.
Of the new tanw which the Dutch Government intro- When the Bill was under discussion in .the Second duced during the years of the depaessloin to colver defi- Chamber, the question was raised whether it was equiciency of' the budget, the tusnoverta\: is the most table for gasoline and kerosene to be subject to Turnimpwtant. It was put inito fme on January 1st 19M, and overtax.
I S levied on al1 awnmereid and induskial goods, In the First Report concerning the bill, several Memincluding dl ple$nolezun products. bers of the Second Chamber drew attention to the [act The following figures represent the total proceeds of that in past years taxes had been levied on sevelhe turnovertau on all goods subject to it, and on the ral occasions on gasoline. In December 1931, the Minisgroup of petroleum products consisting of gasoline, kero- ter of Finance declared, during the discussion in the sene, gasoil, tliescl oil, fuel oil, lubiicnting oil, wax and First Chamber 01 the so-called gasoline tas, that an ardiasphalt: nazy import duty d FI. 1.25 per 100 kilos: and a gasohne - tax of FI. 6 per 100 kilos, must be considered as the absolute limit to which gasoline could be taxed. Despite Estimated proceeds this declaration, however, in less than a year