Supreme Court requests a preliminary ruling to ECJ on directors’ liability

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.