Court Upholds Tax Assessments and Fines Based on Automated Risk Model ‘OB Negatief’

• The court ruled that the use of the risk selection model ‘OB Negatief’ for selecting the claimant for a tax audit was not unlawful.
• The audit report and the resulting tax corrections were sufficiently substantiated and rightfully applied.
• The imposed fines were justified and set at the correct amounts.
• The claimant’s objections regarding unlawful selection, violation of privacy laws, improper entry during a home visit, lack of transparency, and continuation of the investigation after dissolution were all rejected.
• The appeal was declared unfounded.

Source: uitspraken.rechtspraak.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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