Articles

Tax inspection: what are the rules of play?

Sooner or later all entrepreneurs are confronted with an inspection by the Tax Authority. This inspection may not only focus on the entrepreneur’s liability to pay tax, but also that of a third part....


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Reduction of the default penalty: how to achieve that?

Every year, millions of Dutch people receive a request from the Tax Authority to declare their income by filing a tax return. This declaration must be submitted within a period set by the inspector ....


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Knew or should have known of vat fraud

Combating VAT (turnover tax) fraud has been on the agenda of the European member states, including the Netherlands, for several years. Many rulings have been issued in recent years in particular by ....


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