tax_conformance_kit 0.1.0 → 0.1.1

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

@@ -0,0 +1,117 @@
+{
+  "id": "nl-tubbergen-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": {
+    "period": "calendar_year",
+    "minimum_assessment_amount": null,
+    "notes": "Assessment period inferred from the belastingtijdvak article."
+  },
+  "rules": [
+    {
+      "id": "2025-01-01-rate-1",
+      "municipality_code": "0183",
+      "municipality_name": "Tubbergen",
+      "region_code": "",
+      "valid_from": "2025-01-01",
+      "valid_to": "2025-12-24",
+      "applies_to": {
+        "accommodation_types": []
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 1.05
+        },
+        "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
+        },
+        {
+          "kind": "cross_tax.already_subject_to",
+          "params": {
+            "tax": "forensenbelasting"
+          }
+        }
+      ],
+      "source": {
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR733454/1",
+        "cvdr_id": "CVDR733454",
+        "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: 8"
+    },
+    {
+      "id": "2025-01-01-rate-2",
+      "municipality_code": "0183",
+      "municipality_name": "Tubbergen",
+      "region_code": "",
+      "valid_from": "2025-01-01",
+      "valid_to": "2025-12-24",
+      "applies_to": {
+        "accommodation_types": [
+          "group_accommodation"
+        ]
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 0.7
+        },
+        "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
+        },
+        {
+          "kind": "cross_tax.already_subject_to",
+          "params": {
+            "tax": "forensenbelasting"
+          }
+        }
+      ],
+      "source": {
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR733454/1",
+        "cvdr_id": "CVDR733454",
+        "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: 8"
+    }
+  ]
+}

data/data/regulation/nl/gemeentelijke_verordening/tubbergen/2025-12-25.json

@@ -0,0 +1,118 @@
+{
+  "id": "nl-tubbergen-2025-12-25",
+  "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": 1.5
+        }
+      },
+      "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
+        },
+        {
+          "kind": "cross_tax.already_subject_to",
+          "params": {
+            "tax": "forensenbelasting"
+          }
+        }
+      ],
+      "id": "2025-12-25-rate-1",
+      "municipality_code": "0183",
+      "municipality_name": "Tubbergen",
+      "notes": "Likely default tariff from the opening paragraph; reviewer must exclude specific reduced categories mentioned later in the same article. Evidence articles: 8",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR752462",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR752462/1"
+      },
+      "valid_from": "2025-12-25",
+      "valid_to": null
+    },
+    {
+      "applies_to": {
+        "accommodation_types": [
+          "group_accommodation",
+          "recreation_home"
+        ]
+      },
+      "calculation": {
+        "currency": "EUR",
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 1.2
+        }
+      },
+      "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
+        },
+        {
+          "kind": "cross_tax.already_subject_to",
+          "params": {
+            "tax": "forensenbelasting"
+          }
+        }
+      ],
+      "id": "2025-12-25-rate-2",
+      "municipality_code": "0183",
+      "municipality_name": "Tubbergen",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 8",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR752462",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR752462/1"
+      },
+      "valid_from": "2025-12-25",
+      "valid_to": null
+    }
+  ]
+}

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

@@ -0,0 +1,70 @@
+{
+  "id": "nl-twenterand-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": "1700",
+      "municipality_name": "Twenterand",
+      "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": 1.15
+        },
+        "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
+        },
+        {
+          "kind": "cross_tax.already_subject_to",
+          "params": {
+            "tax": "forensenbelasting"
+          }
+        }
+      ],
+      "source": {
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR711683/1",
+        "cvdr_id": "CVDR711683",
+        "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/twenterand/2025-01-01.json

@@ -0,0 +1,67 @@
+{
+  "id": "nl-twenterand-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": {
+    "period": "calendar_year",
+    "minimum_assessment_amount": null,
+    "notes": "Assessment period inferred from the belastingtijdvak article."
+  },
+  "rules": [
+    {
+      "id": "2025-01-01-rate-1",
+      "municipality_code": "1700",
+      "municipality_name": "Twenterand",
+      "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": 1.2
+        },
+        "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
+        },
+        {
+          "kind": "cross_tax.already_subject_to",
+          "params": {
+            "tax": "forensenbelasting"
+          }
+        }
+      ],
+      "source": {
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR732815/1",
+        "cvdr_id": "CVDR732815",
+        "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: 6"
+    }
+  ]
+}

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

@@ -0,0 +1,67 @@
+{
+  "id": "nl-twenterand-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": {
+    "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": 1.2
+        }
+      },
+      "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
+        },
+        {
+          "kind": "cross_tax.already_subject_to",
+          "params": {
+            "tax": "forensenbelasting"
+          }
+        }
+      ],
+      "id": "2026-01-01-rate-1",
+      "municipality_code": "1700",
+      "municipality_name": "Twenterand",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 6",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR751938",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR751938/1"
+      },
+      "valid_from": "2026-01-01",
+      "valid_to": null
+    }
+  ]
+}

data/data/regulation/nl/gemeentelijke_verordening/uitgeest/2024-12-20.json

@@ -0,0 +1,110 @@
+{
+  "id": "nl-uitgeest-2024-12-20",
+  "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": "2024-12-20-rate-1",
+      "municipality_code": "0450",
+      "municipality_name": "Uitgeest",
+      "region_code": "",
+      "valid_from": "2024-12-20",
+      "valid_to": "2025-12-17",
+      "applies_to": {
+        "accommodation_types": [
+          "camping"
+        ]
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 2.6
+        },
+        "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/CVDR730631/1",
+        "cvdr_id": "CVDR730631",
+        "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: 8"
+    },
+    {
+      "id": "2024-12-20-rate-2",
+      "municipality_code": "0450",
+      "municipality_name": "Uitgeest",
+      "region_code": "",
+      "valid_from": "2024-12-20",
+      "valid_to": "2025-12-17",
+      "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/CVDR730631/1",
+        "cvdr_id": "CVDR730631",
+        "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: 8"
+    }
+  ]
+}

data/data/regulation/nl/gemeentelijke_verordening/uitgeest/2025-12-18.json

@@ -0,0 +1,110 @@
+{
+  "id": "nl-uitgeest-2025-12-18",
+  "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": [
+          "camping"
+        ]
+      },
+      "calculation": {
+        "currency": "EUR",
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 2.65
+        }
+      },
+      "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": "2025-12-18-rate-1",
+      "municipality_code": "0450",
+      "municipality_name": "Uitgeest",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 8",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR750504",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR750504/1"
+      },
+      "valid_from": "2025-12-18",
+      "valid_to": null
+    },
+    {
+      "applies_to": {
+        "accommodation_types": [
+          "camping"
+        ]
+      },
+      "calculation": {
+        "currency": "EUR",
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 1.32
+        }
+      },
+      "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": "2025-12-18-rate-2",
+      "municipality_code": "0450",
+      "municipality_name": "Uitgeest",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 8",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR750504",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR750504/1"
+      },
+      "valid_from": "2025-12-18",
+      "valid_to": null
+    }
+  ]
+}