tax_conformance_kit 0.1.0 → 0.2.0

data/data/regulation/nl/gemeentelijke_verordening/breda/conformance/wtza_exempt.json

@@ -0,0 +1,19 @@
+{
+  "id": "nl-breda-wtza-exempt",
+  "description": "Breda 2026: stays at a Wtza care institution are exempt",
+  "rule_set_path": "../2026-01-01.json",
+  "booking_input": {
+    "stay_date": "2026-07-01",
+    "nights": 2,
+    "adults": 1,
+    "children": 0,
+    "property_municipality_code": "0758",
+    "accommodation_type": "hotel",
+    "subtotal": 0.0,
+    "wtza_care_institution": true
+  },
+  "expected": {
+    "total_tax": 0.0,
+    "matched_rule_ids": []
+  }
+}

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

@@ -0,0 +1,120 @@
+{
+  "id": "nl-bronckhorst-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": {
+    "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": 1.3
+        }
+      },
+      "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
+        },
+        {
+          "kind": "cross_tax.already_subject_to",
+          "params": {
+            "tax": "forensenbelasting"
+          }
+        }
+      ],
+      "id": "2024-01-01-rate-1",
+      "municipality_code": "1876",
+      "municipality_name": "Bronckhorst",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 7",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR703896",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR703896/1"
+      },
+      "valid_from": "2024-01-01",
+      "valid_to": null
+    },
+    {
+      "applies_to": {
+        "accommodation_types": [
+          "group_accommodation"
+        ]
+      },
+      "calculation": {
+        "currency": "EUR",
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 0.8
+        }
+      },
+      "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": "2024-01-01-rate-2",
+      "municipality_code": "1876",
+      "municipality_name": "Bronckhorst",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 7",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR703896",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR703896/1"
+      },
+      "valid_from": "2024-01-01",
+      "valid_to": null
+    }
+  ]
+}

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

@@ -0,0 +1,152 @@
+{
+  "id": "nl-brummen-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": "0213",
+      "municipality_name": "Brummen",
+      "region_code": "",
+      "valid_from": "2024-01-01",
+      "valid_to": "2024-12-31",
+      "applies_to": {
+        "accommodation_types": [
+          "hotel"
+        ]
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 2.5
+        },
+        "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/CVDR711323/1",
+        "cvdr_id": "CVDR711323",
+        "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": "2024-01-01-rate-2",
+      "municipality_code": "0213",
+      "municipality_name": "Brummen",
+      "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": 1.94
+        },
+        "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/CVDR711323/1",
+        "cvdr_id": "CVDR711323",
+        "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": "2024-01-01-rate-3",
+      "municipality_code": "0213",
+      "municipality_name": "Brummen",
+      "region_code": "",
+      "valid_from": "2024-01-01",
+      "valid_to": "2024-12-31",
+      "applies_to": {
+        "accommodation_types": [
+          "group_accommodation"
+        ]
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 1.5
+        },
+        "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/CVDR711323/1",
+        "cvdr_id": "CVDR711323",
+        "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/brummen/2025-01-01.json

@@ -0,0 +1,147 @@
+{
+  "id": "nl-brummen-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": "0213",
+      "municipality_name": "Brummen",
+      "region_code": "",
+      "valid_from": "2025-01-01",
+      "valid_to": "2025-12-31",
+      "applies_to": {
+        "accommodation_types": [
+          "group_accommodation"
+        ]
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 1.54
+        },
+        "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/CVDR732093/1",
+        "cvdr_id": "CVDR732093",
+        "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": "0213",
+      "municipality_name": "Brummen",
+      "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": 1.99
+        },
+        "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/CVDR732093/1",
+        "cvdr_id": "CVDR732093",
+        "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-3",
+      "municipality_code": "0213",
+      "municipality_name": "Brummen",
+      "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": 2.57
+        },
+        "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/CVDR732093/1",
+        "cvdr_id": "CVDR732093",
+        "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/brummen/2026-01-01.json

@@ -0,0 +1,147 @@
+{
+  "id": "nl-brummen-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": [
+          "group_accommodation"
+        ]
+      },
+      "calculation": {
+        "currency": "EUR",
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 1.58
+        }
+      },
+      "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": "0213",
+      "municipality_name": "Brummen",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 8",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR752762",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR752762/1"
+      },
+      "valid_from": "2026-01-01",
+      "valid_to": null
+    },
+    {
+      "applies_to": {
+        "accommodation_types": []
+      },
+      "calculation": {
+        "currency": "EUR",
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 2.69
+        }
+      },
+      "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-2",
+      "municipality_code": "0213",
+      "municipality_name": "Brummen",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 8",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR752762",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR752762/1"
+      },
+      "valid_from": "2026-01-01",
+      "valid_to": null
+    },
+    {
+      "applies_to": {
+        "accommodation_types": []
+      },
+      "calculation": {
+        "currency": "EUR",
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 3.29
+        }
+      },
+      "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-3",
+      "municipality_code": "0213",
+      "municipality_name": "Brummen",
+      "notes": "Generated from tariff article. Reviewer must confirm category boundaries and exclusions. Evidence articles: 8",
+      "predicates": [],
+      "region_code": "",
+      "source": {
+        "cvdr_id": "CVDR752762",
+        "reviewed_at": null,
+        "reviewer": "",
+        "scraped_at": "2026-04-17T12:09:56Z",
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR752762/1"
+      },
+      "valid_from": "2026-01-01",
+      "valid_to": null
+    }
+  ]
+}

data/data/regulation/nl/gemeentelijke_verordening/brunssum/2024-12-19.json

@@ -0,0 +1,60 @@
+{
+  "id": "nl-brunssum-2024-12-19",
+  "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_quarter",
+    "minimum_assessment_amount": {
+      "amount": 5,
+      "currency": "EUR"
+    },
+    "notes": "Assessment period inferred from the belastingtijdvak article. Minimum assessment amount inferred from the aanslaggrens article."
+  },
+  "rules": [
+    {
+      "id": "2024-12-19-rate-1",
+      "municipality_code": "0899",
+      "municipality_name": "Brunssum",
+      "region_code": "",
+      "valid_from": "2024-12-19",
+      "valid_to": "2025-12-24",
+      "applies_to": {
+        "accommodation_types": []
+      },
+      "calculation": {
+        "kind": "generic.per_person_per_night",
+        "params": {
+          "amount": 2.3
+        },
+        "currency": "EUR"
+      },
+      "predicates": [],
+      "exemptions": [
+        {
+          "kind": "guest.resident_of_same_municipality",
+          "params": null
+        },
+        {
+          "kind": "stay.wtza_care_institution",
+          "params": null
+        }
+      ],
+      "source": {
+        "source_url": "https://lokaleregelgeving.overheid.nl/CVDR729397/1",
+        "cvdr_id": "CVDR729397",
+        "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"
+    }
+  ]
+}