NL: Supreme Court decides release liner is packaging

04 September 2017

The Supreme Court, following the decision of the Court Arnhem-Leeuwarden, decided that release liner is to be considered packaging as meant in the Dutch packaging tax law. The exception stated in article 80 of the Dutch Law on environmental taxes is not applicable, because the release liner is not used, consumed or removed together with the label by the end user.
The company concerned prints and die cuts self adhesive labels on a liner that transports the unprinted self adhesive labels through the printing and cutting machines. Its clients remove the liner just before they apply the label. That is when the release liner becomes waste (Article TaxLive, 14 August 2017).
Click here for the article (in Dutch).
Click here for the verdict (in Dutch).
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