BAT v. Tax and Customs Administration

The Tax and Customs Administration audited British American Tobacco (BAT) and discovered that the tobacco manufacturer deducted too many costs from its profit. Consequently, too little tax had been paid in the Netherlands for several years. BAT alleged that all compensation was business-related and therefore fully deductible.

The Court largely ruled in favor of the Tax and Customs Administration, finding that BAT’s profit was 1.8 billion euros higher than it declared. The Court ordered payment of the back taxes in addition to a fine of approximately 107 million euros.


BAT v. Tax and Customs Administration, Case Nos. 20/4350-4353, North Holland District Court (2023).

  • Netherlands
  • Dec 15, 2023
  • North Holland District Court


Plaintiff British American Tobacco

Defendant Tax and Customs Administration (Belastingdienst)

Legislation Cited

Related Documents

Type of Litigation

Tobacco Control Topics

Substantive Issues

Type of Tobacco Product