Articles

Digitaal procederen in het belastingrecht: gevolgen voor de fiscale procespraktijk

Digitaal procederen in het belastingrecht: gevolgen voor de fiscale p

Digitaal procederen in het belastingrecht: gevolgen voor de fiscale procespraktijk

26.02.2018 NL law

Als gevolg van de KEI-wetgeving wordt digitaal procederen in het belastingrecht straks verplicht. In deze bijdrage bespreken Reinout de Boer en Tirza Cramwinckel de wijzigingen die de nieuwe regels meebrengen voor de fiscale procespraktijk.

Hoewel de fiscale procedure niet fundamenteel wijzigt, heeft een en ander wel belangrijke gevolgen voor de wijze waarop de fiscale procedure in de praktijk zal verlopen. Zo rijzen vragen als: hoe kunnen stukken worden ingediend? Wat als de digitale systemen net voor het einde van de termijn haperen? Wat betekent digitalisering voor de zitting? Ter illustratie komen ook enkele voorbeelden van de eerste KEI-rechtspraak uit andere rechtsgebieden aan de orde. Digitaal procederen bij de belastingrechter biedt voor professionele procesvertegenwoordigers voordelen, maar er zijn ook aandachtspunten — van praktische en meer principiële aard.

Dit artikel is gepubliceerd in het Weekblad fiscaal recht (WFR) 2018/28. 

Lees de volledige publicatie. 

 

Team

Related news

12.07.2019 NL law
Tax Alert: Dutch implementation of the EU Directive on Tax Dispute Resolution

Short Reads - On 9 July 2019, the Senate approved the bill on tax arbitration which implements the EU Directive on tax dispute resolution mechanisms in the European Union ("EU Directive on Tax Dispute Resolution") into Dutch national legislation. The bill will be published in the Dutch Gazette as soon as possible, after which the law will take effect as from the following day.

Read more

09.07.2019 NL law
Tax Alert: Legislative proposal on Dutch implementation of ATAD 2 (anti-hybrid rules)

Short Reads - On 2 July 2019, the Dutch State Secretary of Finance has published a legislative proposal to implement the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") into Dutch domestic legislation (the "Bill"). ATAD 2 provides for minimum standards to neutralize hybrid mismatches and was adopted on 29 May 2017 (see also our Tax Alert of 1 March 2017). ATAD 2 should be implemented by all EU member states into domestic law no later than 31 December 2019.

Read more

21.06.2019 NL law
Tax Alert: Consultation Document new Dutch Tax group regime released

Short Reads - On 22 February 2018 the European Court of Justice ("ECJ") ruled that the effective non-application of the Dutch anti-base erosion rules in domestic corporate income tax fiscal unity situations breaches the principle of freedom of establishment (see our tax alert of 22 February 2018). On 24 April 2019, an urgent legislative proposal with retroactive effect from 1 January 2018 was adopted (the "Urgent Legislative Proposal"). The Urgent Legislative Proposal includes several repair measures that aim to mitigate budgetary damage.

Read more

18.06.2019 NL law
Initial guidance from the Dutch State Secretary of Finance on the "Danish Cases" relating to beneficial ownership

Short Reads - On 26 February 2019 the European Court of Justice ("ECJ") ruled in various cases regarding the interpretation and non-application of the Parent-Subsidiary Directive ("PSD") and Interest and Royalties Directive ("IRD") in the context of tax avoidance and beneficial ownership (the so-called "Danish Cases").

Read more

Our website uses functional cookies for the functioning of the website and analytic cookies that enable us to generate aggregated visitor data. We also use other cookies, such as third party tracking cookies - please indicate whether you agree to the use of these other cookies:

Privacy – en cookieverklaring