tax_conformance_kit 0.1.0 → 0.1.1

data/data/regulation/nl/gemeentelijke_verordening/amsterdam/conformance/quarterly_threshold_met.assessment.json

@@ -0,0 +1,43 @@
+{
+  "id": "nl-amsterdam-quarterly-threshold-met",
+  "description": "Amsterdam 2026: a calendar quarter with EUR 30 total booking tax exceeds the EUR 25 minimum assessment amount",
+  "rule_set_path": "../2026-01-01.json",
+  "assessment_input": {
+    "period_start": "2026-04-01",
+    "period_end": "2026-06-30",
+    "bookings": [
+      {
+        "stay_date": "2026-04-10",
+        "nights": 1,
+        "adults": 1,
+        "children": 0,
+        "property_municipality_code": "0363",
+        "accommodation_type": "hotel",
+        "subtotal": 142.86
+      },
+      {
+        "stay_date": "2026-05-15",
+        "nights": 1,
+        "adults": 1,
+        "children": 0,
+        "property_municipality_code": "0363",
+        "accommodation_type": "hotel",
+        "subtotal": 285.71
+      }
+    ]
+  },
+  "expected": {
+    "total_booking_tax": 30.0,
+    "total_assessment_tax": 30.0,
+    "booking_results": [
+      {
+        "total_tax": 10.0,
+        "matched_rule_ids": ["nl-amsterdam-2026-general"]
+      },
+      {
+        "total_tax": 20.0,
+        "matched_rule_ids": ["nl-amsterdam-2026-general"]
+      }
+    ]
+  }
+}

data/data/regulation/nl/gemeentelijke_verordening/apeldoorn/2024-04-04.json

@@ -0,0 +1,140 @@
+{
+  "id": "nl-apeldoorn-2024-04-04",
+  "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": "2024-04-04-rate-1",
+      "municipality_code": "0200",
+      "municipality_name": "Apeldoorn",
+      "region_code": "",
+      "valid_from": "2024-04-04",
+      "valid_to": "2024-12-23",
+      "applies_to": {
+        "accommodation_types": []
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 0.62
+        },
+        "currency": "EUR"
+      },
+      "predicates": [],
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "source": {
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR707737/2",
+        "cvdr_id": "CVDR707737",
+        "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: 7"
+    },
+    {
+      "id": "2024-04-04-rate-2",
+      "municipality_code": "0200",
+      "municipality_name": "Apeldoorn",
+      "region_code": "",
+      "valid_from": "2024-04-04",
+      "valid_to": "2024-12-23",
+      "applies_to": {
+        "accommodation_types": [
+          "hotel"
+        ]
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 2.08
+        },
+        "currency": "EUR"
+      },
+      "predicates": [],
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "source": {
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR707737/2",
+        "cvdr_id": "CVDR707737",
+        "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"
+    },
+    {
+      "id": "2024-04-04-rate-3",
+      "municipality_code": "0200",
+      "municipality_name": "Apeldoorn",
+      "region_code": "",
+      "valid_from": "2024-04-04",
+      "valid_to": "2024-12-23",
+      "applies_to": {
+        "accommodation_types": [
+          "hotel"
+        ]
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 2.79
+        },
+        "currency": "EUR"
+      },
+      "predicates": [],
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "source": {
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR707737/2",
+        "cvdr_id": "CVDR707737",
+        "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/apeldoorn/2024-12-24.json

@@ -0,0 +1,140 @@
+{
+  "id": "nl-apeldoorn-2024-12-24",
+  "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": "2024-12-24-rate-1",
+      "municipality_code": "0200",
+      "municipality_name": "Apeldoorn",
+      "region_code": "",
+      "valid_from": "2024-12-24",
+      "valid_to": "2025-12-29",
+      "applies_to": {
+        "accommodation_types": []
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 0.63
+        },
+        "currency": "EUR"
+      },
+      "predicates": [],
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "source": {
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR730698/1",
+        "cvdr_id": "CVDR730698",
+        "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: 7"
+    },
+    {
+      "id": "2024-12-24-rate-2",
+      "municipality_code": "0200",
+      "municipality_name": "Apeldoorn",
+      "region_code": "",
+      "valid_from": "2024-12-24",
+      "valid_to": "2025-12-29",
+      "applies_to": {
+        "accommodation_types": [
+          "hotel"
+        ]
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 2.12
+        },
+        "currency": "EUR"
+      },
+      "predicates": [],
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "source": {
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR730698/1",
+        "cvdr_id": "CVDR730698",
+        "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"
+    },
+    {
+      "id": "2024-12-24-rate-3",
+      "municipality_code": "0200",
+      "municipality_name": "Apeldoorn",
+      "region_code": "",
+      "valid_from": "2024-12-24",
+      "valid_to": "2025-12-29",
+      "applies_to": {
+        "accommodation_types": [
+          "hotel"
+        ]
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 2.85
+        },
+        "currency": "EUR"
+      },
+      "predicates": [],
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "source": {
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR730698/1",
+        "cvdr_id": "CVDR730698",
+        "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/apeldoorn/2025-12-30.json

@@ -0,0 +1,140 @@
+{
+  "id": "nl-apeldoorn-2025-12-30",
+  "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": 1.68
+        }
+      },
+      "confidence": "scraped",
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "id": "2025-12-30-rate-1",
+      "municipality_code": "0200",
+      "municipality_name": "Apeldoorn",
+      "notes": "Likely default tariff from the opening paragraph; reviewer must exclude specific reduced categories mentioned later in the same article. Evidence articles: 7",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR754177",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR754177/1"
+      },
+      "valid_from": "2025-12-30",
+      "valid_to": null
+    },
+    {
+      "applies_to": {
+        "accommodation_types": [
+          "hotel"
+        ]
+      },
+      "calculation": {
+        "currency": "EUR",
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 2.19
+        }
+      },
+      "confidence": "scraped",
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "id": "2025-12-30-rate-2",
+      "municipality_code": "0200",
+      "municipality_name": "Apeldoorn",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 7",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR754177",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR754177/1"
+      },
+      "valid_from": "2025-12-30",
+      "valid_to": null
+    },
+    {
+      "applies_to": {
+        "accommodation_types": [
+          "hotel"
+        ]
+      },
+      "calculation": {
+        "currency": "EUR",
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 2.94
+        }
+      },
+      "confidence": "scraped",
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.coa_asylum_housing",
+          "params": null
+        }
+      ],
+      "id": "2025-12-30-rate-3",
+      "municipality_code": "0200",
+      "municipality_name": "Apeldoorn",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 7",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR754177",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR754177/1"
+      },
+      "valid_from": "2025-12-30",
+      "valid_to": null
+    }
+  ]
+}

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

@@ -0,0 +1,70 @@
+{
+  "id": "nl-baarle_nassau-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": {
+      "amount": 10,
+      "currency": "EUR"
+    },
+    "notes": "Assessment period inferred from the belastingtijdvak article. Minimum assessment amount inferred from the aanslaggrens article."
+  },
+  "rules": [
+    {
+      "id": "2025-01-01-rate-1",
+      "municipality_code": "0744",
+      "municipality_name": "Baarle-Nassau",
+      "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": 2.04
+        },
+        "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/CVDR733513/1",
+        "cvdr_id": "CVDR733513",
+        "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/baarle_nassau/2026-01-01.json

@@ -0,0 +1,70 @@
+{
+  "id": "nl-baarle_nassau-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": {
+      "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": 2.26
+        }
+      },
+      "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": "0744",
+      "municipality_name": "Baarle-Nassau",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 6",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR754467",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR754467/1"
+      },
+      "valid_from": "2026-01-01",
+      "valid_to": null
+    }
+  ]
+}

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

@@ -0,0 +1,78 @@
+{
+  "id": "nl-baarn-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": {
+      "amount": 10,
+      "currency": "EUR"
+    },
+    "notes": "Assessment period inferred from the belastingtijdvak article. Minimum assessment amount inferred from the aanslaggrens article."
+  },
+  "rules": [
+    {
+      "id": "2024-12-31-rate-1",
+      "municipality_code": "0308",
+      "municipality_name": "Baarn",
+      "region_code": "",
+      "valid_from": "2024-12-31",
+      "valid_to": "2025-12-29",
+      "applies_to": {
+        "accommodation_types": [
+          "camping"
+        ]
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 0.67
+        },
+        "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": "guest.age_below",
+          "params": {
+            "max_age": 6
+          }
+        },
+        {
+          "kind": "cross_tax.already_subject_to",
+          "params": {
+            "tax": "forensenbelasting"
+          }
+        }
+      ],
+      "source": {
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR733000/1",
+        "cvdr_id": "CVDR733000",
+        "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."
+    }
+  ]
+}