The Dutch Bill 1989

with Translation to English

Tweede Kamer der Staten-Generaal

Session 1988-1989

21 099

Bill from the members of parliament Beckers-de Bruijn and De Visser, containing regulations with respect to tax-payers who have insuperable conscientious objections against the military destination of tax-money (Conscientious Objections to Military Destination of Tax-Money Act)

Nr.2

Bill

We Beatrix, by the grace of God, Queen of the Netherlands, Princess of Oranje-Nassau, etc. etc. etc.

To all who will see of hear this, salute! let it be known:

That We have taken into consideration, that it is desirable to make a legal provision for tax-payers who have insuperable conscientious objections against the military destination of tax money, and to institute a peace-fund in the frame-work of that legal provision.

Thus We, having heard the Council of State, in common deliberation with the Staten-General, have approved and understood, as we now approve and understand:

Article 1

There is a fund, called the peace-fund, out of the means of which according to the provisions in this act payments can be made on behalf of:

  1. research into the causes of international conflicts and the use and consequences of military violence, and research into the possibilities of a non-violent solution to conflicts;
  2. giving support to projects and work which are intended to promote the application of a non-violent solution to conflicts ;
  3. research in to the situation of the poorest in the world, and into the relations between underdevelopment, violations of human rights, political tensions, socioeconomic structures and military expenditure;
  4. information on the domains mentioned under a, b and c;
  5. actual relief for the poorest in the world.

Article 2

The fund is supervised by our Minister of Defence, subject to the provisions of this law.

Article 3

There is an Advisory Council that, on request of the Council's own accord, offers advice to Our Minister of Defence and Our other Ministers, as far as they are concerned, with respect to all matters related to this Act.

  1. The Advisory Council consists of 17 members.
  2. The chairperson and the other members are appointed and are relieved of their duties by Order in Council on the proposal of Our Minister of Defence, if necessary after consultation with Our other Ministers as far as they are concerned.
  3. To be taken into consideration for appointment as a member, a candidate will have to be an expert in the domain on which the Advisory Council offers its advice.
  4. The members of the Advisory Council are appointed for a period of five years. Reappointment for a consecutive term is possible only once.
  5. The member who has been appointed to replace a member whose term has not expired, shall hold his position for the remainder of his predecessor's term.
  6. The Advisory Council chooses from its members a vice-chairperson.
  7. At the initial formation of the Advisory Council eight members are appointed for a period of three years.

Article 4

  1. The Advisory Council has a secretariat.
  2. The secretary of the Advisory Council is appointed and is relieved of his duties by Order in Council on the proposal of the Minister of Defence.
  3. The other employees of the secretariat are appointed and are relieved of their duties by Our Minister of Defence.
  4. Employees of the secretariat cannot be members of the Advisory Council.

Article 5

  1. The Advisory Council, under the approval of Our Minister of Defence, shall draw up its own rules concerning its procedure, especially concerning the public character of its meetings.
  2. The Advisory Council may decide that persons other than members of the Advisory Council, w ill participate in the work of these committees.

Article 6

The advisory reports of the Council are adopted by the majority of the members. If a member has a dissenting opinion, this fact may be recorded in the advisory report. The member concerned may attach a note of exception to the advisory report.

Article 7

  1. An advisory report that is being drawn up on request, will be submitted within the period set in the request.
  2. If the Advisory Council intends to submit a report of its own accord, it will notify Our Minister of Defence and Our Other Ministers, as far as they are concerned, beforehand.
  3. The Advisory Council sends Our Minister Of Defence a copy of the reports that are submitted to third parties.

Article 8

  1. The expenses of the Advisory Council that are approved by Our Minister of Defence will be paid by him.
  2. Our Minister of Defence may award an attendance fee to the members of the Advisory Council and its committees. The chairperson and the vice-chairperson may be given remuneration on a yearly basis, instead of an attendance fee.
  3. Traveling and hotel expenses incurred by members of the Advisory Council and its committees are compensated following the rules set for civil servants.

Article 9

The Income Tax Act ( Stb . 1964, Stb. 519) is changed as follows :

After article 66 an article 66a is inserted:

Article 66a

  1. At the request of the tax-payer who by means of a petition expresses to have insuperable conscientious objections against the military destination of the tax-money, the Collector of the direct taxes pays part of the amount of the assessment to the peace-fund as soon as the assessment is final.
  2. For the application of this article the amount of the assessment is understood to be the amount of the indebted tax as mentioned in article 53. This amount is reduced by the amount of the withheld tax on salaries and wages chargeable to the tax-payer, if article 34c, third paragraph of the Tax on Salary and Wages Act is applied.
  3. The part of the amount of the assessment mentioned in the first paragraph is fixed yearly by our Minister. This minister fixes the amount in such a way that the amount is in the same proportion to the total amount of the assessment as the amount of the budget of the Department of Defence is in proportion to the amount of the budget of the Kingdom, as presented to parliament in the year previous to the assessment. The percentage so established is rounded off to the nearest half percent.
  4. The petition mentioned in the first paragraph is presented to the Collector who is mentioned on the note of assessment . The petition can be made as long as the assessment has not become final. The petition includes at least the name, the address and the fiscal registration-number of the tax-payer, and a declaration signed by him expressing that he has insuperable conscientious objections to the military destination of tax- money.
  5. Additional provisions in relation to the way of presenting and the form of the petition mentioned in the fourth paragraph, may be made in ministerial directives.

Article 10

The Tax on Salary and Wages Act (Stb. 1964, Stb. 521) is changed as follows:

Following Article 34b an Article 34c is inserted, reading:

Article 34C

  1. At the request of the tax-payer who by means of a petition has expressed the fact that he has insuperable conscientious objections against the military destination of tax-money, the Collector of the direct taxes transfers to the peace- fund part of the amount withheld and paid by the withholding employer chargeable to the employee, as soon as the assessment has become final.
  2. The part of the amount of the assessment mentioned in the first paragraph is fixed yearly by Our Minister. This minister fixes the amount in such a way that the amount is in the same proportion to the total amount of the assessment as the amount of the budget of the Department of Defence is in proportion to the amount of the budget of the Kingdom, as introduced in the year previous to the assessment. The percentage so established is rounded off to the nearest half percent.
  3. The petition mentioned in the first paragraph is presented to the Collector who is mentioned on the note of assessment. The petition can be made as long as the assessment has not become final. The petition includes at least the name, the address and the fiscal registration number of the tax-payer, and his declaration signed by him that he has insuperable conscientious objections against military destination of tax -money.
  4. Additional provisions in relating to the way of presenting and the form of the petition mentioned in the third paragraph, may be made in ministerial directives.

Article 11

The Property-Tax Act (Stb. 1964, 520) is changed as follows:

To article 18 an article 18a is added, reading:

Article 18a

  1. At the request of the tax-payee who by means of a petition expresses the fact that he has insuperable conscientious objections against the military destination of tax-money, the Collector of the direct taxes transfers to the peace-fund part of the amount of the assessment as soon as the assessment has become final.
  2. The part of the amount of the assessment mentioned in the first paragraph is fixed year by Our Minister . This minister fixes the amount in such a way that the amount is in the same proportion to the total amount of the assessment as the amount of the budget of the Department of Defence is in proportion to the amount of the budget of the Kingdom, as presented to parliament in the year previous to the assessment. The percentage so established is rounded off to the nearest half percent.
  3. The petition mentioned in the first paragraph is presented to the Collector who is mentioned on the note of assessment. The petition can be made as long as the assessment is not final. The petition includes at least the name, the address and the fiscal registration number of the tax-payer, and his declaration signed by him expressing the fact that he has insuperable conscientious objections against the military destination of tax-money.
  4. Additional provisions in relation to the way of presenting and the form of the petition mentioned in the third paragraph, may be made in ministerial directives.

Article 12

The General Regulations of Government Taxes Act (Stb.1959, 301 ) is changed as follows:

To article 65 a third and fourth paragraph are added, reading:

  1. In the case that article 66a, third paragraph, of the income Tax Act is applied, an amount that would have been given back to the tax-payer, because of an official reduction of an assessment of income tax, is only paid as far as the amount exceeds the amount of the assessment mentioned therein.
  2. In the case that article 34c, third paragraph, of the Tax on Salary and Wages Act is applied, an amount that has to be given back officially, is only paid as far as this exceeds the therein mentioned part of the withholding and payment of tax on salaries and wages.

Article 13

By or in virtue of an Order in Council, further provisions relating to the application of this act can be made.

Article 14

This act takes effect from the first calendar year after the date of publishing in the Staatsblad(official publication of laws and statutes).

Article 15

This act may be cited as the Conscientious Objections to Military Destination of Tax-Money Act.

We order and command, that this will be published in the Staatsblad, and that all Ministerial Departments, Authorities, Boards and Officials concerned, will enforce this accurately.

Given

The Minister of Defence

The Minister of Finance