parking tax (parkeerbelasting) is included in the price of the parking ticket. However, it is sometimes unclear whether this fee has been paid. For example, if the parking attendant does not see the ticket under the windshield and the payment was not made through the corresponding application. In such situations, the driver may receive additional parking tax.
In a dispute before the Supreme Court, the driver of a hybrid car parked in a parking lot with a charging point. He did not pay the parking tax, arguing that it was not a taxable parking space.
Position of the Court of Appeal
The Hague Court of Appeal dismissed the driver's objections to additional charging of parking tax. The car was parked in a place where it could be charged. According to the driver, he did just that. The fact that the car stopped charging during the valet check doesn't change anything.
The car was parked in a paid parking lot, so the driver had to pay a parking tax. In the opinion of the Court of Appeal (case NTFR 2021/2645), since it did not do so, the additional parking tax was justified.
The Supreme Court put an end
The position of the Court of Appeal found support in the Supreme Court. It may happen that the valet finds an electric car at the charging station, the battery of which is no longer being charged. This circumstance does not mean that the car is parked in this place for any other purpose than charging. The tax inspector, when deciding on additional accrual of parkeerbelasting, is not obliged to additionally find out for what purpose the car was parked.
Conclusion:
A parking tax is charged to a hybrid or electric vehicle at a charging station even when the battery is fully charged.
Publication Date: 04.10.2022
