Tax Disputes on Hybrid Vehicle Classification Must Use Ordinary Litigation, Not Error-Correction Procedure

• The Council of State’s Tax Litigation Chambers issued a ruling in November 2025.
• Disputes about classifying hybrid vehicles under the special consumption tax law require substantive legal and technical evaluation.
• Such disputes must be addressed through ordinary tax litigation.
• These disputes cannot be resolved via the error-correction procedure under the tax procedure law.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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