The Gelderland court upheld a Dutch tax authority decision requiring a man to pay €201 in motor vehicle tax and a €67 fine after he sold his defective motorhome in Spain in August 2024. The vehicle remained registered in his name in the RDW vehicle register until 28 October 2025 because he did not obtain a certificate of release. The tax authority levied the tax for the period from 10 January to 9 April 2025. The €67 fine equals 1 per cent of the maximum penalty of €6,709, applied because the man had previously paid the tax late. The court ruled that his wife's illness and the sale in Spain did not justify reducing the fine.
