Tax audits and tax proceedings
The Dutch tax authorities have far-reaching powers to levy the right amount of taxes. Tax audits, requests for information, observations on-site, additional tax assessments and administrative penalties are only a few of the resources at the disposal of the tax inspector. These powers, however, are not unlimited. Also the Dutch tax authorities are bound by written and unwritten rules.
Our firm is specialized in preventing and conducting tax proceedings. Therefore tax litigation and nothing else. No general tax advise, but legal proceedings in all possible ways: administrative, civil and criminal, but in essence always about taxes. Because we command all aspects of tax litigation, we offer the best possible counterweight against the integrated approach of the Dutch tax authorities and the Fiscal Intelligence and Investigation Service.
Tax penalties and criminal tax proceedings
The amount of tax standards that can be fined in case of an offence is growing steadily. In addition, the penal liability of the advisor has recently been expanded. Tax penalty law has its own rules that show similarities with criminal law.
Collection and tax liability
The collector of the Dutch tax authorities has an extensive range of instruments to collect a tax debt, both in relation to the tax debtor as third parties by way of a liability claim. In addition, the collector of the Dutch tax authorities has the same civil powers as a ‘regular’ creditor. For example precautionary seizure, attachment, settlement, enforced recovery through wage garnishment, distressed sale and even passport alert. Also powers as the request for bankruptcy, actions arising from a wrongful act, actio pauliana or a liability claim under director’s liability, recipient’s liability and vicarious liability are regularly used by the collector. In such case specialized assistance is essential.
Custom duties, excise and VAT
The changes in (European) law on the area of indirect taxes are following one another in quick succession. This has resulted in complex legislation, whereby irregularities upon import and export or the unintended involvement in a VAT carrousel fraud often have considerable financial consequences.
Voluntary disclosure scheme
Disclosing complete information at a later date can under certain conditions repair incorrect tax returns. This can prevent tax penalties and even criminal prosecution. We have the experience to successfully and discreetly handle a voluntary disclosure.