Decisions requiring information
If a taxpayer does not comply with a request for information or if his administration is not in order then there is a risk of reversal and aggravation of the onus of proof. As from 1 July 2011, before this heavy sanction from the point of view of evidence can be applied, the inspector must issue a so called ‘decision requiring information’. In this decision the inspector formulates what shortcomings the supply of information or the administration does, in his opinion, have. It is then possible to object to this decision and to, where necessary, continue proceedings before the District Court, the Court of Appeal, and ultimately the Dutch Supreme Court. In the meantime the inspector must adjourn the imposition of the assessment that the decision requiring information is related to. Hence the assessment period is extended.
Only when the decision has become irrevocable can the reversal and aggravation of proof be applied in the proceedings against the assessment that the decision requiring information was related to. The taxpayer will then have the almost impossible duty of evidencing that the (usually estimated) assessment is incorrect. The outcome of the proceedings against the decision requiring information is therefore of unmistakable importance to the success of the proceedings against the assessment.
De Bont Advocaten has already gained ample experience in conducting proceedings against decisions requiring information and the lawyers have already dedicated several publications to this subject matter.