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Article 1 Overeenkomst inzake de belastingheffing van wegvoertuigen welke voor internationaal vervoer van goederen worden gebezigd

For the purpose of this Convention:

(a) The term “vehicles” shall mean all selfpropelled road vehicles and all trailers for coupling to such vehicles whether imported with the vehicle or separately;

(b) The term “international goods transport” shall mean the industrial or commercial transport of goods with or without remuneration when the route taken crosses at least one frontier between two countries;

(c) The term “taxes or charges on transport” shall mean:

Turnover taxes and taxes of a similar kind, such as, for example, taxes on added value;

Fees for the issue of transport licences or other necessary documents;

Taxes or supplementary taxes payable on account of the transport operation concerned, over and above the taxes chargeable solely for the right to possess a vehicle or put it on the road.

Regeling
Overeenkomst inzake de belastingheffing van wegvoertuigen welke voor internationaal vervoer van goederen worden gebezigd
Soort
Verdrag
Geldend vanaf
30-10-1986
BWB-id
BWBV0005187
Versie
1986-10-30_0

In de hele regeling · Officiële tekst op wetten.overheid.nl