On 26 September 2023, the Trade and Industry Appeals Tribunal (CBb) issued rulings in proceedings by several companies against the invoices they received from the NVWA in the period from 2016 to 2018 and partly 2013 to 2016. The systematics for the calculation are considered acceptable by the CBd. But a number of cost items claimed are unjustified, according to the CBd.
Costs wrongly claimed
NVWA: 1) costs of co-determination as part of other personnel-related costs; 2) moving expenses as part of other personnel-related costs; 3) costs for Christmas hampers as part of other personnel-related costs; 4) depreciation costs of buildings and land and 5) additions to provisions for claims. These items have been included as overheads in the 2024 provisional rates.
CDB: 1) recruitment costs; 2) emoluments costs; and 3) hiring consultants and auditors. The CBb finds that these costs are too far removed from the final implementation of official controls. It has not been able to clarify the relationship between them.
Consequence ruling CBd
- the NVWA will have 30 weeks to deal with objections including the more than 12,000 apprehended objection cases over the period from 2016 to 2023;
- it has an impact on invoices to be sent after 26 September 2023;
- rates for 2024 should be considered.
The CBb partially rules in favour of the various companies that initiated proceedings. The various companies concern exporters of live cattle (pigs) and slaughterhouses.
NVWA tariffs 2024
The calculated tariffs for 2024 appear to include some cost items, which the CBb has ruled may not be passed on to business. In the most favourable case, the NVWA can adjust the 2024 tariffs prior to the effective date in accordance with the ruling. But given the 30-week deadline and further alignment, it will come down to the fact that the tariffs will be adjusted at a later point in 2024.
Cost-covering tariffs
According to the coalition agreement, the government applies cost-covering tariffs for NVWA's retributable activities. Minister Adema has asked Wageningen Economic Research to study the carrying capacity on the sectors in the third quarter of 2023. The final report will be presented to the House of Representatives in the fourth quarter 2023. The business community will be involved in this. Based on the results of this study, Adema is fulfilling the adopted motion by Van Campen and Boswijk, in which they ask for partial damping of the 2024 tariffs. The damping for small butchers in 2023 by an amount of €1.4 million, and the damping of costs resulting from Travel Time = Working Time by an amount of €8.6 million, will be continued in 2024.