NL: Tea light wick base and cup are not considered packaging

The inspector was of the opinion that the wick base and the cup of a tea light should be considered ‘packaging’ as meant in article 80 of the Dutch Law on environmental taxes (art. 80 Wbm) and imposed additional collection of packaging tax on a company. The district court of North Holland judged that the wick base and cup of tea lights are not considered packaging according to art. 80 Wbm.
In appeal, the inspector argued that a pack is also a pack when the pack is utilised and the contents are used up. In the decision of 7 July 2016 the court of Amsterdam states that the wick base and the cup of tea lights are not considered packaging according to art. 80 Wbm (Article TaxLive, 19 July 2016).
Click here for the article (in Dutch).
Click here for the verdict (in Dutch).
With NVC MERGE (Members-only Environmental Regulations Guide) you can stay up-to-date with the environmental requirements for your packaging. MERGE is exclusively for NVC members and there are no costs involved.

If you have any questions about this subject, please contact us: info@nvc.nl, +31-(0)182-512411. This item is also included in our monthly overview, the NVC Members-only Update.