case<\/a> In a case on which the Amsterdam Court of Appeal recently handed down its judgement, the taxpayer pulled out all the stops. To no avail.<\/p>\nIn September 2014, an audit was carried out at the taxpayer\u2019s six private limited companies. This led to the conclusion of a tax assessment agreement (VSO) with the Tax and Customs Administration in July 2016. The definitively signed VSO was received by the Tax and Customs Administration in early August 2016. The Tax and Customs Administration then issued the tax assessments and calculated tax interest for the entire statutory period.<\/p>\n
The Court does not consider that the audit took an unreasonably long time. Nor was the period between the signing of the VSO and the eventual imposition of the tax assessments unduly long. The taxpayer also claims that, during the audit, there was resentment, bias and hostility on the part of the Tax and Customs Administration. However, the Court does not consider this to have been proven. One of the reasons why it is taking somewhat longer for the tax assessments to be issued is that, at the taxpayer\u2019s request, the audit was carried out by a different office of the Tax and Customs Administration from the one responsible for issuing the assessments.<\/p>\n
In short: the Court sees no reason whatsoever to reduce the tax interest calculated. The Court even finds that, for the years 2012 and 2013, less tax interest was calculated than is permitted under the law.<\/p>\n
Prevention is better than cure<\/h4>\n
From this, and from many other court rulings, it must be concluded that you have to be in a very fortunate position to avoid paying tax interest calculated in accordance with the law. Here, too, the guiding principle therefore applies: it is better to avoid having to pay tax interest in the first place; \u201cremedying\u201d the situation is generally not possible.<\/p>\n
The only effective way to avoid paying tax interest is to pay the tax on the basis of a provisional assessment. You can apply for this yourself from the Tax and Customs Administration. If a provisional assessment is too high, you will be refunded the overpaid tax. However, by law, the Tax and Customs Administration will not pay you any tax interest (barring very rare exceptions).<\/p>\n
Another way to avoid having tax interest charged is to submit your tax return (well) before 1 May (income tax) or 1 June (corporation tax) following the tax year. The Tax and Customs Administration must then, on the basis of the tax return submitted, issue a (further) provisional assessment. If this is not done with sufficient promptness, no tax interest may be charged.<\/p>\n
Even then, however, there remains a risk that you will have to pay tax interest. If the tax authorities amend your tax return \u2013 whether or not as a result of an audit \u2013 and you are required to pay more tax than was included in the provisional assessment, you will almost always owe tax interest (4% or 8%) on the excess amount.<\/p>","protected":false},"excerpt":{"rendered":"
De exorbitant hoge tarieven van de belastingrente maken de regeling zeer impopulair. Over inkomstenbelasting betaal je op jaarbasis 4% belastingrente. Over vennootschapsbelasting zelfs 8%. Langdurige controle De reden waarom de belastingrente is verschuldigd, maakt niet zoveel uit. In een zaak waarin Hof Amsterdam onlangs uitspraak heeft gedaan, trekt de belastingplichtige alle registers open. Zonder succes. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-723","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/723","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=723"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/723\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=723"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=723"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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