Under the name of prepaid tax or pre-trial rights, a tax may be levied by a Dutch municipality or public body for the purpose of having objects under, on or above public service land / provincial land (Article 228 Gemeentewet / Article 222c Provincial Act) or public body (Article 60 FinBES). This should include a shopping mall and all kinds of other items found on the street. The cafe's terrace is also covered. It is less known that taxes, skylights, signboards and other build-outs to business premises are due. For public-purpose objects, pipelines, power cables, pipes and foundations can be considered.

Because precision taxation has indirect effects on prices of delivered goods and services such as tap water and electricity, calculations of prices may be obscured. Municipal or Island Taxation

For the answer to questions such as the taxpayer, what is the subject of the tax, what is the taxable matter, what the tax measure is and the rate, the tax regulation of the relevant municipality or public body should be consulted (Article 217 City Council or Article 41 FinBES).

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