Legal Issues: Insurance Tax and Insurance

Questioner

Martijn de Schepper I read your reaction to the insurance tax of the roadside assistance services of the ANWB with great amazement. In my opinion, they have been in violation for years. The law is very clear about what an insurance is. First of all there needs to be a policy. Does the roadside assistance not have one, they only have general terms and conditions for a service, the word insurance does not appear anywhere and the word policy does not appear anywhere. With insurance it must be very clear what you are insured against, which is stated in a policy. Furthermore there must be a payment in money etc. If it is an insurance policy, the insured person has the right to cancel it every month. This is a very fun case that I am going to get my teeth into. Because I have had insurance for 30 years without knowing it, while in my opinion it is not insurance and I have therefore wrongly paid insurance tax. I'm curious to know how you view insurance according to the law book!

Lawyer

Not every insurance can be cancelled monthly. Just look at your health insurance, you can only cancel once a year. So I think that argument doesn't apply. An insurance does not have to pay out in money but can also pay out in kind. Look at a legal expenses insurance where you do not get money but a lawyer from the insurer tries to solve your problem. So this argument does not work either. Unlike sales tax, insurance tax does not have an invoice system. There is not even a need to provide an invoice. So I don't think you'll make it with that either. The question remains whether a policy must be provided in which the word insurance or policy appears. It is certain that the conditions under which the insurance is concluded must be provided, but that also happens. I cannot find that it is necessary to state that it concerns an insurance or policy. I wish you every success in pursuing this matter.

Lawyer

We have had pleasant telephone contact in the meantime. You are very passionate, which is really nice to hear. I wish you much success in your principled 'battle'.