UBS tax evaders still subject to punishment under criminal law?

After publicity about the ‘group request’ of the Netherlands to the Swiss tax authorities, several UBS-account holders opened up about their nondisclosed assets. The question is whether or not they qualify as a ‘discloser’ and are as such indemnified from … Continue reading

Swiss court forbids provision of UBS data to Dutch fishing requests. Yet banking secrecy has not been reinstated.

The phone has been ringing off the hook the past few months with calls from tax evaders who still wanted to make last minute use of the voluntary disclosure option. This was the result of articles about the Swiss bank … Continue reading

Tax evaders at Credit Suisse decide before 24 March: withhold information from the tax authorities?

Next week, the deadline for preventing the provision of information to the Netherlands by the Swiss Federal Tax Authority (FTA) will close. Following the UBS, Credit Suisse has now also received a request to provide information about its ‘tax evaders.’ … Continue reading

Knew or should have known of VAT fraud

Combating VAT (turnover tax) fraud has been on the agenda of the European member states, including the Netherlands, for several years. Many rulings have been issued in recent years in particular by the Court of Justice of the European Union … Continue reading

Reduction of the default penalty: how to achieve that?

Every year, millions of Dutch people receive a request from the Tax Authority to declare their income by filing a tax return. This declaration must be submitted within a period set by the inspector (usually by 1 April). A taxpayer … Continue reading

Infringement of privacy or defence rights: exclusion of evidence in tax proceedings based on European law (WebMindLicenses)

Supreme Court directly overstepped by webcam girls?  The European Court issued the seemingly ground-breaking WebMindLicenses ruling on exclusion of evidence in tax proceedings as the result of an infringement of European law (Union Law). While this case ‘only’ concerns the … Continue reading

The scope of the legal assistance during interrogation is not yet clear

The right of access to a lawyer during a police interrogation should be implemented into national legislation by 27 November 2016 at the latest. Before the legislator converted the Directive into national law, the Supreme Court ruled at the end … Continue reading

Tax inspection: what are the rules of play?

Sooner or later all entrepreneurs are confronted with an inspection by the Tax Authority. This inspection may not only focus on the entrepreneur’s liability to pay tax, but also that of a third party (e.g. his customer or supplier). The … Continue reading

The Panama Papers – naming and shaming

This week the news services are falling over themselves regarding the information that they want to publicise about the Panama Papers. The reporting initially covered the working method employed by the Panamanian service provider, but as time goes by, more … Continue reading

12 tips for a visit from the FIOD, the Dutch fiscal intelligence and investigation service (for you as a service provider). What should you do (and why)?

An FIOD investigation may have far-reaching consequences for your customer. Not to mention that the possible consequences it may have for you as a service provider. Below you will find twelve tips on what to do if the FIOD suddenly … Continue reading