The Dutch Bill as Modified D.D. 1992

with Translation to English

Tweede Kamer der Staten Generaal (parliament) Session 1991-1992

21 099

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

Bill as modified with reference to the advice of the Council of State.

May 6 1992 (....)

Article 1

  1. There is a fund, called the Peace Fund. To this fund the substitute payments, mentioned in article 9, first paragraph will be transferred by the Collector of the State Taxes in pursuance of article 66a of the Income Tax Act 1964 (Stb. 1990, 103), article 22b of the Property Tax Act 1964 (Stb. 520) and article 70 of the Succession Act 1956 (Stb. 1984, 546).
  2. The Peace Fund gives subsidies 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 nonviolent solution in conflicts;
    2. giving support to projects and work which are intended to promote the application of a nonviolent solution to conflicts;
    3. research into the situation of the poorest people in the world, and into the relations between underdevelopment, violations of human rights, political tensions, social-economic structures and military expenditure;
    4. information in the domains mentioned under a, b and c;
    5. actual relief for the poorest people in the world.
  3. The Peace Fund is a budget fund in the meaning of article 2 of the Accountability Act.

Article 2

  1. The Peace Fund is supervised by our Minister of Defence, subject to the provisions of this law.
  2. A surplus or a deficit of the Peace Fund in a year will be brought in favour or in charge of the budget of the fund of the next year.

Article 3

  1. There is an Advisory Council which, on request or 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.
  2. The Advisory Council consists of 17 members.
  3. 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.
  4. 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.
  5. The members of the Advisory Council are appointed for a period of five years. Reappointment for a consecutive term is possible only once.
  6. 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.
  7. The Advisory Council chooses from its members a vice-chairperson.
  8. At the initial formation of the Advisory Council eight members are appointed for a period of three years.
  9. Each time after a period of five years, the Advisory Council reports to Our Minister of Defence on the fulfillment of its task. In this report proposals can be made for modifications in task and working method of the Advisory Council.

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 Our 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 meeting.
  2. The Advisory Council may establish committees in behalf of its work. The Advisory Council may decide that persons other than members of the Advisory Council, will 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 which 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 a remuneration on a yearly basis, instead of an attendance fee. Traveling and hotel expenses incurred by members of the Advisory Council and its committees are compensated following the rules set out for civil servants.

Article 9

  1. The substitute contribution is a portion of:
    1. the income tax debt of the taxpayer who has made the request as mentioned in article 66d of the Income Tax Act 1964.
    2. the property tax debt of the taxpayer who has made the request as mentioned in article 22b of the Property Tax Act 1964.
    3. the succession tax debt of the taxpayer who has made the request as mentioned in article 70 of the Succession Act 1956.
  2. The portion mentioned in the first paragraph is fixed each calendar year by the Minister of Finance as a fraction D/R, in which D represents the total of the expenditure according to the bill introduced in the Second Chamber of the parliament to fix Chapter X (Department of Defence) of the budget of the State expenditure for the calendar year, R represents: the total amount of the expenditure according to the bill introduced in the Second Chamber of the Parliament with regard to the total budget of the State for the calendar year, mentioned in article 1, first paragraph, subparagraphs a, b, c and d of the Accountability Act. This portion is fixed in a full percent in ministerial directives, so that this percentage is rounded off upwards if the first decimal of the percentage is five or more and downwards in the remaining figures.

Article 10

In Chapter VII of the Income Tax Act 1964 after section 2 a section is inserted, reading:

Section 2 Conscientious objections against the military destination of tax money.

Article 66d

  1. At the request of the taxpayer the inspector earmarks a portion of the tax debt as substitute contribution, to be transferred to the Peace Fund mentioned in article 1 of the Conscientious Objection to the Military Destination of Tax Money Act (Stb. ). This portion is calculated according to article 9 of that Act.
  2. If according to article 64 the tax assessment is fixed to nil and clearance of deductions fail to appear, then the inspector fixes the amount of the tax debt for the application of the first paragraph.
  3. The request is made on the tax return. It is written by the taxpayer with his own hand and consists of a statement about the insuperable conscientious objections against the military destination of tax money.
  4. For the application of the first and second paragraph a loss that has to be cleared according to article 51, second paragraph, with the incomes of the three previous calendar years is not taken into account for the fixing of the tax debt, contrary as far to article 3, second paragraph, with regard to the fixing of the taxable income.
  5. For the application of this article the increases according to the general tax regulation act are not considered as tax debt.
  6. The inspector decides at the request by formal order after the tax assessment has become final. If the request in reason cannot be considered as a sincere statement the inspector rejects it.

Article 11

In chapter VI of the Property Tax Act 1964 after article 22a an article is inserted, reading:

Article 22b

  1. At the request of the taxpayer the inspector earmarks a portion of the tax debt as substitute contribution to be transferred to the peace fund mentioned in article 1 of the Conscientious Objections to the Military Destination of Tax Money Act (Stb. ). This portion is calculated according to article 9 of that act.
  2. The request is made on the tax return. It is written by the taxpayer with his own hand and consists of a statement about the insuperable conscientious objections to the military destination of tax money.
  3. For the application of this article the increases according to the General Tax Regulations Act are not considered as tax debt.
  4. The inspector decides at the request by formal order after the tax assessment has become final. If the request in reason cannot be considered as a sincere statement, the inspector rejects it.

Article 12

In Chapter XII of the Succession Act 1956 before article 71 an article is inserted, reading:

Article 70

  1. At the request of the taxpayer the inspector earmarks a portion of the tax debt as substitute contribution, to be transferred to the peace fund mentioned in article 1 of the Conscientious Objection to the Military Destination of Tax Money Act (Stb. ). This portion is calculated according to article 9 of that act.
  2. The request is made on the tax return. It is written by the taxpayer with his own hand and consists of a statement about the insuperable conscientious objections against the military destination of tax money.
  3. For the application of this article the increases according to the General Tax Regulations Act are not considered as tax debt.
  4. The inspector decides at the request by formal order after the tax assessment has become final. If the request in reason cannot be considered as a sincere statement, the inspector rejects it.

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.

Article 15

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

We order and command, that thus 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