NL: Supreme Court: no exemption from packaging tax because packaging is recycled

03 February 2014

A company imports textile, mainly from the Middle-East. In its distribution centres and shops plastic and the cardboard packaging waste is separated as much as possible. The secondary packaging waste is then sold to cardboard- and plastic processing companies. The company states that because of this it should be exempt from the packaging tax in the period 2008 and 2009.
The Supreme Court judged that disposing of secondary packaging means that the packaging is separated from the product and becomes possession of a different company. It makes no difference whether the packaging is disposed of in an environmentally friendly way (AccountancyNieuws, 9 December 2013).
Click here for the news item (in Dutch).
Click here for the judgement (in Dutch).

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