tax_conformance_kit 0.1.0 → 0.1.1

data/data/regulation/nl/gemeentelijke_verordening/maassluis/2025-01-01.json

@@ -0,0 +1,57 @@
+{
+  "id": "nl-maassluis-2025-01-01",
+  "domain": "tourist_tax",
+  "lifecycle": "draft",
+  "jurisdiction": {
+    "country_code": "NL",
+    "country_name": "Netherlands",
+    "region_code": "",
+    "region_name": ""
+  },
+  "notes": "Auto-generated from CVDR publication analysis. Source-backed draft only; review required before conformance use.",
+  "assessment_policy": null,
+  "rules": [
+    {
+      "id": "2025-01-01-rate-1",
+      "municipality_code": "0556",
+      "municipality_name": "Maassluis",
+      "region_code": "",
+      "valid_from": "2025-01-01",
+      "valid_to": "2025-12-31",
+      "applies_to": {
+        "accommodation_types": []
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 2.4
+        },
+        "currency": "EUR"
+      },
+      "predicates": [],
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.wtza_care_institution",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "source": {
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR730981/1",
+        "cvdr_id": "CVDR730981",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "reviewed_at": null,
+        "reviewer": ""
+      },
+      "confidence": "scraped",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 7."
+    }
+  ]
+}

data/data/regulation/nl/gemeentelijke_verordening/maassluis/2026-01-01.json

@@ -0,0 +1,57 @@
+{
+  "id": "nl-maassluis-2026-01-01",
+  "domain": "tourist_tax",
+  "lifecycle": "draft",
+  "jurisdiction": {
+    "country_code": "NL",
+    "country_name": "Netherlands",
+    "region_code": "",
+    "region_name": ""
+  },
+  "notes": "Auto-generated from CVDR publication analysis. Source-backed draft only; review required before conformance use.",
+  "assessment_policy": null,
+  "rules": [
+    {
+      "applies_to": {
+        "accommodation_types": []
+      },
+      "calculation": {
+        "currency": "EUR",
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 2.5
+        }
+      },
+      "confidence": "scraped",
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.wtza_care_institution",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "id": "2026-01-01-rate-1",
+      "municipality_code": "0556",
+      "municipality_name": "Maassluis",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 7.",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR752195",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR752195/1"
+      },
+      "valid_from": "2026-01-01",
+      "valid_to": null
+    }
+  ]
+}

data/data/regulation/nl/gemeentelijke_verordening/meerssen/2024-12-27.json

@@ -0,0 +1,68 @@
+{
+  "id": "nl-meerssen-2024-12-27",
+  "domain": "tourist_tax",
+  "lifecycle": "draft",
+  "jurisdiction": {
+    "country_code": "NL",
+    "country_name": "Netherlands",
+    "region_code": "",
+    "region_name": ""
+  },
+  "notes": "Auto-generated from CVDR publication analysis. Source-backed draft only; review required before conformance use.",
+  "assessment_policy": {
+    "minimum_assessment_amount": null,
+    "notes": "Assessment period inferred from the belastingtijdvak article.",
+    "period": "calendar_quarter"
+  },
+  "rules": [
+    {
+      "applies_to": {
+        "accommodation_types": []
+      },
+      "calculation": {
+        "currency": "EUR",
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 1.9
+        }
+      },
+      "confidence": "scraped",
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.wtza_care_institution",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        },
+        {
+          "kind": "guest.age_below",
+          "params": {
+            "max_age": 6,
+            "night_index": "first"
+          }
+        }
+      ],
+      "id": "2024-12-27-rate-1",
+      "municipality_code": "0938",
+      "municipality_name": "Meerssen",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 5",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR730461",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR730461/1"
+      },
+      "valid_from": "2024-12-27",
+      "valid_to": null
+    }
+  ]
+}

data/data/regulation/nl/gemeentelijke_verordening/midden_drenthe/2025-12-23.json

@@ -0,0 +1,117 @@
+{
+  "id": "nl-midden_drenthe-2025-12-23",
+  "domain": "tourist_tax",
+  "lifecycle": "draft",
+  "jurisdiction": {
+    "country_code": "NL",
+    "country_name": "Netherlands",
+    "region_code": "",
+    "region_name": ""
+  },
+  "notes": "Auto-generated from CVDR publication analysis. Source-backed draft only; review required before conformance use.",
+  "assessment_policy": {
+    "minimum_assessment_amount": null,
+    "notes": "Assessment period inferred from the belastingtijdvak article.",
+    "period": "calendar_year"
+  },
+  "rules": [
+    {
+      "applies_to": {
+        "accommodation_types": [
+          "group_accommodation"
+        ]
+      },
+      "calculation": {
+        "currency": "EUR",
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 1.45
+        }
+      },
+      "confidence": "scraped",
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.wtza_care_institution",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        },
+        {
+          "kind": "cross_tax.already_subject_to",
+          "params": {
+            "tax": "forensenbelasting"
+          }
+        }
+      ],
+      "id": "2025-12-23-rate-1",
+      "municipality_code": "1731",
+      "municipality_name": "Midden-Drenthe",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 8",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR733464",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR733464/3"
+      },
+      "valid_from": "2025-12-23",
+      "valid_to": null
+    },
+    {
+      "applies_to": {
+        "accommodation_types": []
+      },
+      "calculation": {
+        "currency": "EUR",
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 1.75
+        }
+      },
+      "confidence": "scraped",
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.wtza_care_institution",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        },
+        {
+          "kind": "cross_tax.already_subject_to",
+          "params": {
+            "tax": "forensenbelasting"
+          }
+        }
+      ],
+      "id": "2025-12-23-rate-2",
+      "municipality_code": "1731",
+      "municipality_name": "Midden-Drenthe",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 8",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR733464",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR733464/3"
+      },
+      "valid_from": "2025-12-23",
+      "valid_to": null
+    }
+  ]
+}

data/data/regulation/nl/gemeentelijke_verordening/midden_groningen/2024-12-31.json

@@ -0,0 +1,105 @@
+{
+  "id": "nl-midden_groningen-2024-12-31",
+  "domain": "tourist_tax",
+  "lifecycle": "draft",
+  "jurisdiction": {
+    "country_code": "NL",
+    "country_name": "Netherlands",
+    "region_code": "",
+    "region_name": ""
+  },
+  "notes": "Auto-generated from CVDR publication analysis. Source-backed draft only; review required before conformance use.",
+  "assessment_policy": {
+    "period": "calendar_year",
+    "minimum_assessment_amount": null,
+    "notes": "Assessment period inferred from the belastingtijdvak article."
+  },
+  "rules": [
+    {
+      "id": "2024-12-31-rate-1",
+      "municipality_code": "1952",
+      "municipality_name": "Midden-Groningen",
+      "region_code": "",
+      "valid_from": "2024-12-31",
+      "valid_to": "2025-12-28",
+      "applies_to": {
+        "accommodation_types": []
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 1.6
+        },
+        "currency": "EUR"
+      },
+      "predicates": [],
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.wtza_care_institution",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "source": {
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR733208/1",
+        "cvdr_id": "CVDR733208",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "reviewed_at": null,
+        "reviewer": ""
+      },
+      "confidence": "scraped",
+      "notes": "Likely default tariff from the opening paragraph; reviewer must exclude specific reduced categories mentioned later in the same article. Evidence articles: 5."
+    },
+    {
+      "id": "2024-12-31-rate-2",
+      "municipality_code": "1952",
+      "municipality_name": "Midden-Groningen",
+      "region_code": "",
+      "valid_from": "2024-12-31",
+      "valid_to": "2025-12-28",
+      "applies_to": {
+        "accommodation_types": [
+          "camping"
+        ]
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 1.3
+        },
+        "currency": "EUR"
+      },
+      "predicates": [],
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.wtza_care_institution",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "source": {
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR733208/1",
+        "cvdr_id": "CVDR733208",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "reviewed_at": null,
+        "reviewer": ""
+      },
+      "confidence": "scraped",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 5."
+    }
+  ]
+}

data/data/regulation/nl/gemeentelijke_verordening/midden_groningen/2025-12-29.json

@@ -0,0 +1,105 @@
+{
+  "id": "nl-midden_groningen-2025-12-29",
+  "domain": "tourist_tax",
+  "lifecycle": "draft",
+  "jurisdiction": {
+    "country_code": "NL",
+    "country_name": "Netherlands",
+    "region_code": "",
+    "region_name": ""
+  },
+  "notes": "Auto-generated from CVDR publication analysis. Source-backed draft only; review required before conformance use.",
+  "assessment_policy": {
+    "minimum_assessment_amount": null,
+    "notes": "Assessment period inferred from the belastingtijdvak article.",
+    "period": "calendar_year"
+  },
+  "rules": [
+    {
+      "applies_to": {
+        "accommodation_types": []
+      },
+      "calculation": {
+        "currency": "EUR",
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 1.6
+        }
+      },
+      "confidence": "scraped",
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.wtza_care_institution",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "id": "2025-12-29-rate-1",
+      "municipality_code": "1952",
+      "municipality_name": "Midden-Groningen",
+      "notes": "Likely default tariff from the opening paragraph; reviewer must exclude specific reduced categories mentioned later in the same article. Evidence articles: 5.",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR753636",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR753636/1"
+      },
+      "valid_from": "2025-12-29",
+      "valid_to": null
+    },
+    {
+      "applies_to": {
+        "accommodation_types": [
+          "camping"
+        ]
+      },
+      "calculation": {
+        "currency": "EUR",
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 1.3
+        }
+      },
+      "confidence": "scraped",
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.wtza_care_institution",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "id": "2025-12-29-rate-2",
+      "municipality_code": "1952",
+      "municipality_name": "Midden-Groningen",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 5.",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR753636",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR753636/1"
+      },
+      "valid_from": "2025-12-29",
+      "valid_to": null
+    }
+  ]
+}

data/data/regulation/nl/gemeentelijke_verordening/molenlanden/2024-01-01.json

@@ -0,0 +1,64 @@
+{
+  "id": "nl-molenlanden-2024-01-01",
+  "domain": "tourist_tax",
+  "lifecycle": "draft",
+  "jurisdiction": {
+    "country_code": "NL",
+    "country_name": "Netherlands",
+    "region_code": "",
+    "region_name": ""
+  },
+  "notes": "Auto-generated from CVDR publication analysis. Source-backed draft only; review required before conformance use.",
+  "assessment_policy": {
+    "period": "calendar_year",
+    "minimum_assessment_amount": {
+      "amount": 10,
+      "currency": "EUR"
+    },
+    "notes": "Assessment period inferred from the belastingtijdvak article. Minimum assessment amount inferred from the aanslaggrens article."
+  },
+  "rules": [
+    {
+      "id": "2024-01-01-rate-1",
+      "municipality_code": "1978",
+      "municipality_name": "Molenlanden",
+      "region_code": "",
+      "valid_from": "2024-01-01",
+      "valid_to": "2024-12-31",
+      "applies_to": {
+        "accommodation_types": []
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 1.44
+        },
+        "currency": "EUR"
+      },
+      "predicates": [],
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.wtza_care_institution",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "source": {
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR709139/1",
+        "cvdr_id": "CVDR709139",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "reviewed_at": null,
+        "reviewer": ""
+      },
+      "confidence": "scraped",
+      "notes": "Likely default tariff from the opening paragraph; reviewer must exclude specific reduced categories mentioned later in the same article. Evidence articles: 6."
+    }
+  ]
+}

data/data/regulation/nl/gemeentelijke_verordening/molenlanden/2025-01-01.json

@@ -0,0 +1,64 @@
+{
+  "id": "nl-molenlanden-2025-01-01",
+  "domain": "tourist_tax",
+  "lifecycle": "draft",
+  "jurisdiction": {
+    "country_code": "NL",
+    "country_name": "Netherlands",
+    "region_code": "",
+    "region_name": ""
+  },
+  "notes": "Auto-generated from CVDR publication analysis. Source-backed draft only; review required before conformance use.",
+  "assessment_policy": {
+    "minimum_assessment_amount": {
+      "amount": 10,
+      "currency": "EUR"
+    },
+    "notes": "Assessment period inferred from the belastingtijdvak article. Minimum assessment amount inferred from the aanslaggrens article.",
+    "period": "calendar_year"
+  },
+  "rules": [
+    {
+      "applies_to": {
+        "accommodation_types": []
+      },
+      "calculation": {
+        "currency": "EUR",
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 2
+        }
+      },
+      "confidence": "scraped",
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.wtza_care_institution",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "id": "2025-01-01-rate-1",
+      "municipality_code": "1978",
+      "municipality_name": "Molenlanden",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 6.",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR727060",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR727060/1"
+      },
+      "valid_from": "2025-01-01",
+      "valid_to": null
+    }
+  ]
+}