- The court ruled that the Dutch Tax Authority may lawfully use the ‘OB Negatief’ risk selection algorithm to check VAT returns.
- Objections that algorithmic selection made the entire audit unlawful were rejected.
- The administrative office’s claims about violations of the GDPR and lack of transparency were dismissed.
- The court upheld significant additional tax assessments and penalties.
- The Tax Authority argued that the algorithm only pre-selects cases for further human review, uses only regular business data, and complies with privacy and anti-discrimination requirements.
Source: fiscaalvanmorgen.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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