The option is available of having the vehicle registration for one’s motorcar or motorcycle suspended. This ensures that no motor vehicle tax needs to be paid while suspension lasts on the strict condition that the car or motorcycle in question should steer clear of the public road, on penalty of an additional motor vehicle tax assessment being imposed on the person whose name is on the registration certificate.
The owner of a motorcar received an additional motor vehicle tax assessment augmented by a 100% penalty. The reason? His car had been spotted on a public road while the vehicle registration was suspended. The car’s owner argued that the tax assessment was excessive as it had just been on a single day that he had made use of his car. Unfortunately for him his excuse did not cut any ice with the tax authorities, who countered by arguing that additional motor vehicle tax assessments are calculated on the basis of four consecutive three-month terms the fourth and final one is that during which the car was spotted in public, without any consideration for any additional use (or lack thereof) during the 12-month period in question.
The Court of Appeal by contrast considered it fair that some allowances should be made for the limited use of the car, whose owner’s sole reason for taking it out for a spin had been to prevent it deteriorating due to lengthy lack of frequent use, and reduced the penalty from 962 to a more palatable 250 euros.
Dutch version: Boete voor gebruik auto tijdens schorsing gematigd