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In the case of a cross-border short-term loan of a vehicle free of charge, a national registration tax must be calculated according to the duration of Use

In the Netherlands, a registration tax (‘vehicle tax’) is charged on cars and motorcycles when the vehicle is registered. Where those cars or motorcycles are registered in another Member State and made available free of charge to a person residing in the Netherlands, that tax is due on first use of that vehicle on the road network in the Netherlands.

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A propos Thierry Granturco

Thierry Granturco est avocat aux Barreaux de Paris et de Bruxelles, spécialiste de droit du sport. Il est actif dans le milieu du football professionnel depuis plus de 20 ans après avoir lui-même joué à haut niveau à l'Olympique Lyonnais (OL).

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