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Reversal of and more onerous burden of proof because the required tax return has not been filed

Global Tax Update:June 2015/Netherlands

A recent judgment shows that the Dutch Supreme Court quickly assumes that the required tax return has not been filed. Additional tax payable of EUR 2,101 – or 19% in excess of the amount declared – was enough to reach that conclusion. (Global Tax Update:June 2015/Netherlands)

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This newsletter explains following topics;

1. Introduction
Tax law includes sanctions for a taxpayer who fails to observe requirements regarding tax returns or providing information. According to one of those sanctions a taxpayer may be faced with a reversal of and a more onerous burden of proof in objection or appeal proceedings. This may occur in situations where a taxpayer has failed to file the required tax return, or it has been established that a taxpayer has failed to comply with information requirements following an irrevocable decision requiring information.

2. Case
The interested party had declared an amount of EUR 33,225 income from employment in 2008. The income tax due on this amounted to EUR 8,938. On the back of the outcome of a tax audit the inspector imposed an additional tax assessment. The Den Bosch Court of Appeal considered it plausible that the non-disclosed income had amounted to at least EUR 5,000, but it considered the defect in the tax return not to be such as to justify a reversal of and a more onerous burden of proof.


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