verbruiksbelasting
A consumption tax is a tax, also called an excise duty, that is levied on specific goods when they are sold or used, rather than on income or general spending. In the Netherlands, verbruiksbelasting is a government levy set by law on a defined category of products, and the rate and scope are fixed in legislation. It matters because it changes the price of those products and is a tool the government uses to raise revenue or influence consumer behaviour.