It will not have escaped anyone’s notice that Volkswagen (diesel) cars have been rigged. This rigging was uncovered in the United States, where nitrogen oxide (NO) emissions are being investigatedx). The Dutch tax measures designed to encourage the use of environmentally friendly cars (lower BPM, lower additional tax liability) are based on carbon dioxide (CO₂) emissions2). Answers to parliamentary questions reveal that Volkswagen has discovered irregularities in the calculation of CO₂ emissions for approximately 800,000 cars from the Volkswagen Group in Europe2-emissions.
The implications of this for the Dutch tax system are still being investigated. This investigation also includes an examination of the possible and desirable next steps in view of the tax revenue lost by the Dutch State. In a letter to the Minister of Finance, the Volkswagen Group has indicated that it will pay any additional taxes resulting from an underestimation of CO₂ emissions in the manufacturer’s declaration2-emissions from Volkswagen Group cars. The Volkswagen Group has expressly asked the relevant authorities not to make any claims against consumers. This means that drivers of Volkswagen Group cars will not face any tax consequences as a result of the emissions scandal.