The Resource X Holding BV v Staatssecretaris van Financiën : LJN AR6468

X Holding BV v Staatssecretaris van Financiën : LJN AR6468

Label
X Holding BV v Staatssecretaris van Financiën : LJN AR6468
Title
X Holding BV v Staatssecretaris van Financiën : LJN AR6468
Subject
Language
eng
Summary
Judgment by the the Netherlands Supreme Court dated 23 September 2005. The case discusses the compulsory powers of the revenue authorities to obtain information from a taxpayer in connection with that taxpayer's appeal against a tax assessment and penalties, and what consequences might flow from the refusal of the taxpayer to supply that information. In the Netherlands, one consequence is that the burden of proof is reversed. The advocate-general also discusses the application of art. 8 of the European Convention on Human Rights, and the importance of judicial supervision of any activities by the revenue authorities to compulsorily obtain information from a taxpayer
Citation source
In: International tax law reports. - London. - Vol. 8 (2006),
Language note
  • English
  • Dutch
http://library.link/vocab/subjectName
  • case law
  • appeal
  • penalties
  • procedural tax law
  • burden of proof
  • human rights
Label
X Holding BV v Staatssecretaris van Financiën : LJN AR6468
Instantiates
Publication
Label
X Holding BV v Staatssecretaris van Financiën : LJN AR6468
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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