Netherlands / Supreme Court / 13/02558 X v State Secretary of Finance

Key facts of the case:

Plaintiff lives in the Netherlands. In the first half of 2008 he was twice identified by the fiscal authorities as owning and using a car with a Luxembourg number plate. Plaintiff has to pay an after-tax of the Private motor vehicle and motorcycle tax. Plaintiff disputed the after-tax, but the District Court in Breda and the Court of Appeal in 's-Hertogenbosch, confirm that the plaintiff has to pay the after-tax. In this Supreme Court case the judgment of these lower courts is disputed by the plaintiff. He argues among other things that the after-tax was not established within a reasonable time as in accordance with article 41 Charter of Fundamental Rights of the EU. The Supreme Court rules that article 41 of the Charter of Fundamental Rights of the EU only applies to institutions of the European Union and not to institutions of the Member States. The Supreme Court rejects the appeal and confirms the judgments of the lower courts.

Paragraphs referring to EU Charter: 

 

Furthermore, according to the plaintiff, a general principle of good administration is that an additional assessment shall be issued within a reasonable time, and article 41 of the Charter of Fundamental Rights of the European Union (the Charter here afterwards) requires to impose an additional assessment within a reasonable time. This is was not the case, according to the plaintiff. The wording of Article 41 of the Charter is clear, that this provision does not apply to the Member States, but only to the institutions, bodies and agencies of the Union. [At stake was article 10 of the the Private Vehicle and Motorcycle Tax Act (Wet op de belasting van personenauto's en motorrijwielen). The link to the EU Charter was brought forwarded by the defendant but rejected by the court].

Paragraphs referring to EU Charter (original language): 

 

Voorts is, aldus het middel, een algemeen beginsel van behoorlijk bestuur dat een naheffingsaanslag binnen een redelijke termijn wordt opgelegd, en noopt ook artikel 41 van het Handvest van de Grondrechten van de Europese Unie (hierna: het Handvest) tot het opleggen van een naheffingsaanslag binnen een redelijke termijn. Hiervan is geen sprake geweest, aldus het middel. Uit de bewoordingen van artikel 41 van het Handvest volgt duidelijk dat deze bepaling niet is gericht tot de lidstaten, maar uitsluitend tot de instellingen, organen en instanties van de Unie.

Language: 
Dutch
Deciding body (original language): 
Hoge Raad der Nederland
Language: 
Dutch