The case dates back to 2016, when a FIOD (Dutch Fiscal Intelligence and Investigation Service) probe uncovered shipments of lubricating oil (known as Hantsynth) moving from Belgium into the Netherlands. Investigators found that waybills and ADR signs were swapped en route, allowing the cargo to be presented as regular fuel. Tests revealed the product largely consisted of diesel and was sold as motor fuel on the Dutch market.
As a result, the Tax Authorities imposed a supplementary excise duty bill of almost €400,000, plus stock levies and more than €70,000 in tax interest. The entrepreneur contested the assessment, arguing that it should have been imposed on his company rather than him personally, since he was acting on instructions.
The Court of Appeal dismissed this defence. As the director and sole shareholder of the transport firm, the haulier had the authority to refuse the trips and was therefore held personally responsible. His claim that an incorrect excise rate had been applied was also rejected, with judges ruling that the shipments were effectively diesel.
Explainer: What is “designer fuel”?
The term refers to substances such as lubricating oil or additives that are blended or disguised to avoid excise duties. In some fraud schemes, products are declared under a duty-free tariff code when exported, then relabelled and sold domestically as motor fuel. Tax authorities across Europe treat these cases as excise evasion.
How the fraud worked in this case:
- Shipments of lubricating oil (Hantsynth) were sent from Belgium to the Netherlands.
- During transport, waybills and ADR hazard signs were swapped to make the cargo look like diesel.
- Once in the Netherlands, the product was sold as motor fuel without excise duty being paid.
Although the case was heard in the Netherlands, the judgment carries a clear warning for hauliers across Europe: fuel fraud is not only a corporate liability, but can also fall squarely on individual directors. Attempting to disguise loads or cut costs through fuel scams may result in personal tax bills, separate from any criminal proceedings.
For transport operators working cross-border, the message is straightforward: compliance with excise duty rules is essential, and responsibility cannot be shifted onto the company alone.
