In the Netherlands we charge tax on cars when imported. What if you do not import the car and tax on the car is already paid in the country where the car is registered? That is the question the high EU court has decided in. What was and is the case?
A Dutch tax resident drove a Belgium license plated car in the Netherlands. As it is not possible for a Dutch tax resident to drive a foreign license plated car, even though the car is maybe not owned by the driver, BPM (import tax on cars) was due.
The driver of the car appealed against this BPM tax based on the fact that all the tax due for the car was already reported and paid in the country of registration, Belgium. Within the EU there should not be double taxation, hence no Dutch BPM should be due as well.
It turns out that no double taxation prevention in this field exists in the EU, hence Dutch BPM was due as well over the Belgium license plated car.
A solution to this problem could have been the permit you can obtain from the Dutch tax office if the car is a company car issued by a non Dutch company. We can assist in this matter.