• The Dutch Supreme Court has referred questions to the Court of Justice of the European Union (CJEU) regarding the allocation of burden of proof in directors’ liability for tax debts.
• The Supreme Court has doubts whether the limited possibility for rebutting evidence in case of failure to promptly notify insolvency is in line with the EU law principle of proportionality.
• The Supreme Court found that the national law principle of proportionality could not be applied in a recent case, but questions whether the allocation of burden of proof under Section 36(4) of the Collection of State Taxes Act 1990 is compatible with EU law.
• The CJEU will be asked to consider whether a director’s liability should take into account good faith, reasonable practicability, and involvement in fraud or abuse.

Source Deloitte

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