The Constitutional Court has dismissed the appeal that production house Woestijnvis had filed against the new rules for the tax shelter, the tax benefits for investments in audiovisual productions. Woestijnvis saw in the rules was a violation of the gelijksheidsprincipe, but the Court did not agree.
The tax shelter has been around since 2003. Initially production houses which a broadcaster affiliated were excluded from the measure, in order to avoid the tax shelter an additional subsidiekanaal would form for the broadcasters, who are already on other ways to get support. Two years back, the rules were changed. “Bound” production houses come since then eligible for the tax shelter, but only for productions that are not intended for the broadcaster to whom they are bound. Woestijnvis, together with the SBS-channels “Four” and “Five” part of the Telenet acquired The Pond Media. The production company fought the new rules because it found that the system of application had to be on the funding of all fiction, and documentaries.
The Constitutional Court, however, sees no unequal treatment. Woestijnvis also introduced that the amendment notified of the European Commission. Also this is the Court did not agree.