A brand new Mitsubishi Outlander was delivered to X in November 2013. That is a passenger car classified as highly fuel-efficient under Dutch tax law in force at the time, which was subject to an additional taxable income of 0% for the purposes of wage and income tax.
Following a collision of the car on 21 February 2014, the vehicle was declared total loss. Not to worry, the insurance covered the damage and in March 2014, X received another brand new Mitsubishi Outlander. Only in the meantime, tax laws had changed and the car was subject to an additional tax rate of 7% (while the car delivered in 2013 would have remained subject to the additional tax rate of 0% for a number of years).
X claimed compensation from the (insurance company of the) perpetrator of the accident for the higher addition during the remaining lease term. This claim was upheld by the Amsterdam District Court. According to the court, the damage caused by the difference in additional taxable benefit could be considered as imputable property damage.
(Amsterdam District Court 18-9-2014, no. 14-2489)