- Penalties for voluntary corrections have been abolished following a Dutch Supreme Court ruling.
- The tax authorities’ Administrative Penalties Policy Notice has been amended.
- Statements supplied under a legal obligation and with the threat of a fine cannot be used to impose a penalty on a taxpayer.
- The right to silence principle does not conflict with tax information obligations.
- Failure to comply with tax obligations may be penalized, but the information provided voluntarily cannot be used to prove an offense.
- Default payment penalties must not be based on statements made under threat of a fine.
- Voluntary corrections of declarations no longer lead to payment default penalties.
- The new rules can be applied retroactively to offenses committed before the effective date of the amended decree.
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
