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Without a legal basis for eHerkenning, no fine for additional assessment

eHerkenning to be able to file a tax return via ‘My Tax and Customs Administration Business’: is there a legal basis for this login method or not? The court thinks not, but the State Secretary says it does. Tax procedural lawyer Vanessa Huygen van Dyck-Jagersma is in line with the judge, explains why and even goes a step further: “the extra-legal obligation to purchase commercial eHerkenning does not provide a basis for fines in the event of additional assessment.”

Source Taxlive.nl

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