Zeeland-West Brabant District Court has confirmed non-compliance with the declaration requirement when the wrong declaration slip has been filed.
Wrong note
Only in the context of income tax returns, we have different types of return slips. When do you file the wrong tax return form? This is the case when you submit a different tax return form to the Inland Revenue, than the one issued to you.
If you are of the opinion that the Tax Administration has issued you an incorrect tax return form, you should request the Tax Administration to issue the correct tax return form. A different tax return form, than the one issued, cannot be processed by the Tax Administration in its systems.
If you file an incorrect tax return form, the Inland Revenue, obviously after reminding you to file the correct tax return form, will impose an ex officio assessment, with a default penalty (€385). The Court upheld this fine, despite the fact that the tax return form (the incorrect one) had been filed on time and contained the correct information. It should be noted, however, that the taxpayer did not argue in the proceedings that there was an absence of all fault and/or a pleading position.
Types of declaration notes
To the vast majority of taxpayers, the Inland Revenue issues a P-bill out. This is the tax return form for domestic taxpayers (people with their tax residence in the Netherlands).
To foreign taxpayers, the Inland Revenue issues a C-bill out. This concerns people with a tax residence outside the Netherlands, but specifically identified in the law as having income linked to the Netherlands.
Anyone emigrating from or immigrating to the Netherlands will receive a M-bill. In this note, income must be declared split into the period of domestic and that of foreign tax liability.
Finally, there is the F-bill. This note is issued to (the heirs of) taxpayers who died in the tax return year.