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Tax Authority May Withhold Documents to Prevent Calculating Behavior During Information Order Appeal

  • The court allowed the Tax Authority to keep most documents secret during an information order appeal, mainly to prevent X from adjusting behavior based on what the inspector already knows.
  • The court accepted the inspector’s arguments about privacy, effective oversight, control strategy, and avoiding anticipatory conduct as sufficiently weighty.
  • Secrecy was granted for all but one page that had already been sent to X.
  • One attachment remained fully secret, and blank pages in another attachment were deemed non-substantive copy artifacts, not hidden text.

Source: btwjurisprudentie.nl

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.



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