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Netherlands / Supreme Court / 13/02558

X v State Secretary of Finance

Policy area:
Taxation
Deciding Body type:
National Court/Tribunal
Deciding Body:
Netherlands / Supreme Court of the Netherlands
Type:
Decision
Decision date:
19/09/2014

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.