This legal complaint requests an assessment of the Dutch system of cumulative vehicle taxation, including registration tax (BPM), vehicle ownership tax, fuel excise duties and fiscal company car taxation. The submission examines whether the combined structure may create disproportionate economic barriers affecting the functioning of the European internal market under Article 110 TFEU.
Legal Complaint on Structural Mobility Taxation in the Netherlands
This submission concerns the cumulative structure of mobility taxation in the Netherlands, including registration tax, vehicle ownership tax, fuel excise duties and fiscal company car taxation.
The complaint requests a legal assessment of whether the combined Dutch tax structure may create disproportionate economic barriers affecting access to vehicles, cross border trade and the functioning of the European internal market.
The submission focuses on possible market distortion under Article 110 TFEU, proportionality concerns and the economic effects of cumulative taxation on mobility, market access and consumer behaviour.
The document also examines comparative tax structures across several European states and raises the question whether the Dutch model produces structural effects that go beyond ordinary national tax autonomy.
This complaint is submitted independently by Dennis Gür in his capacity as jurist and European citizen.
Updated 16 Mar 2026 · Institution: Netherlands and Relevant European Institutions · Jurisdiction: Netherlands and Relevant European Institutions