Information Decision Procedures

The Tax Authority has an ever increasing appetite to obtain information. The questions posed to you are generally broadly formulated, and answering them often leads to additional requests for information. When the Tax Authority requests information or (parts of) your records, vigilance, experience, and expertise are required in dealing with those. Providing correct and complete information to the Tax Authority is mandatory, but its information powers are not unlimited.

Through a so-called information decision – issued if you refuse or are unable to provide certain information – it is possible to have a request for information from the Tax Authority reviewed by the court. However, provoking an information decision is not without risk, as an irrevocable information decision can result in you being subject to a heightened burden of proof.

Wladimiroff’s specialists have extensive experience in litigating against information decisions, enabling them to assess which information does need to be provided and which does not.