As of June 2, 2023, amendments to the Decree on Administrative Penalties for the Tax Service (Besluit Bestuurlijke Boeten Belastingdienst, BBBB) came into effect. The changes are due to the decision of the Supreme Court (Hoge Raad) of the Netherlands of September 24, 2021.
In its decision, the Supreme Court found that the disclosure of information, when required by law, is a voluntary act and, accordingly, cannot be the basis for imposing a fine. As a result of this decision, §24 and §28 were amended, and §24a was repealed. Decree BBBB.
Surprising but true: now the disclosure of true data when making corrections to tax returns in most cases will not lead to the imposition of an administrative fine. Penalties can only be applied to those who file declarations, in respect of which the requirement for mandatory disclosure of information does not apply. The mere fact of making corrections to the declaration exempts the submitter from imposing a fine. More about it - in the Government Gazette.
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Publication Date: 21.06.2023
