You should Google Customs Tariffs for EU countries (territory?). VAT varies regarding items shipped and each country states their own. Find out what is the tax exempt amount in EUROs in Netherlands for a)gifts and b)imports from outside EU. In Finland the first is 45 eu. The import tax is based on value also and the value includes freight charges so be careful how you ship your present and do not undervalue too heavily or they will slap you for it! Customs declaration forms must always be filled.
For "fien777": this does not apply in EU countries. The are limits on gift values, some items may be exempt from tax, however, if their value does not exeed a certain amount. In Finland, for example, wedding presents , none others. Also when removing, temporary residence for work or study etc.