NL Decision: Packaging tax also applies to IV bags

04 April 2016

The Court of Justice Arnhem-Leeuwarden decides, following the District Court Gelderland and the Inspector of the Tax Administration, that an IV bag is a pack for which packaging tax applies.
The party concerned is of the opinion that IV bags cannot be considered as packs for which packaging tax applies, because they fit the criteria of the ‘unless-clause’ (tenzij-clausule). According to the Court the statement that an IV bag is meant to be used, consumed or removed together with the IV fluid is not valid. After all, the IV fluids are consumed when they are administered to the patients, and the main functions of IV bags are to protect and transport the fluid.
Click here for the judgement (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.
Click here for more information about the NVC Inspiration meeting on the effectiveness of the Dutch policy on packaging and the environment (7 September 2016).

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