Penalty Procedures and Co-perpetrator Fines

It is not excluded that the Tax Authority will confront you or your company with fines. Since July 2009, there is the possibility to impose a tax fine not only on the taxpayer but also on his or her (tax) advisor as a co-perpetrator.

The size of a fine imposed by the Tax Authority can be significant. Furthermore, a co-perpetrator fine (imposed on the advisor) can be listed in a public register, resulting in negative publicity.

Despite its intrusive nature, practice shows that tax fines are often imposed without due care. This may be caused by an incorrect assessment of factual findings or an incorrect understanding of legal principles, or violations of safeguards as laid down in the European Convention on Human Rights. In such cases, it is possible to successfully challenge a (co-perpetrator) fine in a procedure with the right legal assistance.