This annex provides empirical data, comparative fiscal analysis and market observations regarding vehicle taxation structures across multiple EU member states. The document supports the legal complaint by presenting economic indicators, import statistics, vehicle market composition and taxation comparisons.
Annex Economic and Comparative Analysis of Vehicle Taxation in the European Union
This annex supports the main legal complaint by providing comparative fiscal data, case studies, market observations and empirical analysis relating to vehicle taxation across multiple European states.
The annex includes analysis of registration taxation, annual vehicle taxation, fiscal company car treatment, import patterns, vehicle market composition and comparative indicators relating to purchasing power, fleet structure and CO2 outcomes.
It is intended to provide an economic and evidentiary basis for assessing whether the Dutch cumulative taxation model may influence market access, import behaviour and internal market dynamics within the European Union.
The annex should be read together with the main legal complaint and forms part of the broader legal and economic dossier submitted by Dennis Gür.
Updated 16 Mar 2026 · Institution: Supporting Legal and Economic Annex · Jurisdiction: EU Internal Market