Uitspraak Nº 18/1698, 18/1699, 18/1700, 18/1701 en 18/1702. College van Beroep voor het bedrijfsleven, 2020-07-28
Court | College van Beroep voor het bedrijfsleven (Nederland) |
Docket Number | 18/1698, 18/1699, 18/1700, 18/1701 en 18/1702 |
ECLI | ECLI:NL:CBB:2020:500 |
uitspraak
COLLEGE VAN BEROEP VOOR HET BEDRIJFSLEVENzaaknummers: 18/1698, 18/1699, 18/1700, 18/1701 en 18/1702
(gemachtigde: C. Blokland).
en
(gemachtigde: mr. M. Krari).
Bij besluiten van 2 december 2017, 6 december 2017, 9 december 2017 en 16 december 2017 (de primaire besluiten) heeft verweerder op grond van de Regeling Fosfaatreductieplan 2017 (de Regeling) aan appellante een heffing opgelegd van € 4.642,- voor periode 1, € 3.490,- voor periode 2, € 5.966,- voor periode 3, € 9.989,- voor periode 4 en € 1.526,- voor periode 5.
Bij besluit van 4 juli 2018 (het bestreden besluit) heeft verweerder de door appellante tegen de primaire besluiten gemaakte bezwaren ongegrond verklaard.
Appellante heeft beroep ingesteld tegen het bestreden besluit.
Verweerder heeft een verweerschrift ingediend.
Het onderzoek ter zitting heeft plaatsgevonden op 30 juni 2020. Namens appellante is verschenen haar vennoot [naam 2] ( [naam 2] ), bijgestaan door haar gemachtigde. Verweerder heeft zich laten vertegenwoordigen door zijn gemachtigde.
1. De relevante bepalingen zijn opgenomen in de bijlage, die onderdeel uitmaakt van deze uitspraak.
De Regeling2. De Regeling is op 1 maart 2017 in werking getreden en heeft tot doel de fosfaatproductie te begrenzen. Veehouders die te veel melkvee houden moeten de omvang van hun veestapel zoals die was op 1 oktober 2016 in vijf tweemaandelijkse stappen (de periodes) verminderen tot hun referentieaantal. Het referentieaantal is het aantal op 2 juli 2015 (de peildatum) geregistreerde runderen, verminderd met 4% – met uitzondering van grondgebonden bedrijven – en omgerekend naar grootvee-eenheden (GVE). Voor de periodes van de Regeling (lopend van maart tot en met december 2017) legt verweerder een heffing op aan een melkveehouder die meer melkvee houdt dan het referentieaantal. Verweerder kent een bonusgeldsom toe indien een melkveehouder minder melkvee houdt dan het referentieaantal.
3. De Regeling kent twee soorten heffingen, de hoge geldsom en de solidariteitsgeldsom. Welke heffing wordt opgelegd is mede afhankelijk van de vraag of in de betreffende periode het doelstellingsaantal is behaald. Het doelstellingsaantal is het aantal op 1 oktober 2016 geregistreerde runderen, verminderd met het voor de betreffende periode vastgestelde verminderingspercentage, met dien verstande dat het doelstellingsaantal nooit lager is dan het referentieaantal. Verweerder legt een hoge geldsom op indien in de betreffende periode meer GVE worden gehouden dan het doelstellingsaantal. De hoogte van de hoge geldsom bedraagt € 480,- voor elke GVE boven het referentieaantal. Een bedrijf dat inkrimpt tot het doelstellingsaantal, maar niet tot het referentieaantal, krijgt een solidariteitsgeldsom opgelegd van € 112,- voor elke GVE boven het referentieaantal.
Besluiten van verweerder4. Appellante heeft een melkveehouderij. Verweerder...
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