De Belastingdienst dient gegevens geheim te houden (art. 67 AWR). Fiscale geheimhouding vindt haar oorsprong in de Wet VB 1892, maar blijft onverminderd actueel. De uitgangspunten van geheimhouding... Show moreDe Belastingdienst dient gegevens geheim te houden (art. 67 AWR). Fiscale geheimhouding vindt haar oorsprong in de Wet VB 1892, maar blijft onverminderd actueel. De uitgangspunten van geheimhouding staan echter al decennialang onder druk door toenemende (internationale) gegevensuitwisseling als gevolg van een soms ongebreidelde drang om misbruik of oneigenlijk gebruik van overheidsregelingen, fraude, belastingontduiking of belastingontwijking aan te pakken. In dit proefschrift wordt antwoord gegeven op de vraag of de huidige fiscale geheimhoudingsbepaling nog aan de oorspronkelijke doelstellingen voldoet of dat aanpassingen wenselijk of noodzakelijk zijn.Aan de hand van vijf relevante elementen (doelstellingen, onderworpen subjecten, object van geheimhouding, fiscale afbakening en de uitzonderingen & ontheffingen) is de fiscale geheimhoudingsverplichting uitputtend geanalyseerd. Hieruit volgt onder andere:• voor de fiscaliteit zou art. 2:5 Awb niet volstaan;• het opleggen van geheimhouding bij derdenonderzoeken door de inspecteur kan nu niet. Voorgesteld wordt een tijdelijke geheimhoudingsverplichting bij een zwaarwegend controle-strategisch belang;• voorgesteld wordt om aan alle afnemers van fiscale informatie (bestuursorganen en private partijen) geheimhouding op te leggen;• ook op niet-herleidbare gegevens rust een geheimhoudingsverplichting. Voorgesteld wordt dit aan te passen;• de vooringevulde aangifte (VIA) en de inkomensverklaring (IB60) ontberen een wettelijke grondslag. Voorgesteld wordt dit aan te passen;• uitzonderingen en ontheffingen vergen een continue belangenafweging. De Staatsecretaris van Financiën laat hier echter steken vallen;• informatieverstrekking aan betrokkenen zelf dient – ter verbetering van de rechtsbescherming – vergaand te worden verruimd;• bij een zich repeterende casus is geen sprake van een incidenteel of onvoorzien geval waarvoor een ontheffing door de Staatsecretaris van Financiën kan worden verleend. Show less
The rationale behind this study is to describe four problems of death and gift taxes in a cross-border setting and to provide solutions to these problems under the current international and EU law... Show moreThe rationale behind this study is to describe four problems of death and gift taxes in a cross-border setting and to provide solutions to these problems under the current international and EU law mechanisms. These problems are double or multiple taxation, double or multiple non-taxation, discrimination and administrative difficulties. The selection of these problems is justified by the two main points of reference selected in the study, the 1982 OECD Model Tax Convention for the avoidance of double taxation with respect to taxes on inheritances, estates and gifts (OECD IHTMTC), and the inheritance tax report of the European Commission’s expert group, ‘Ways to tackle inheritance cross-border tax obstacles facing individuals within the EU’ from 2015. The study serves as up-to-date material for tax professionals, policymakers, academics and students as well as the general public who want to understand, amongst others, the problems of death and gift taxation in a cross-border setting, how the international and EU law mechanisms in this area of law work in practice, how the OECD IHTMTC can be improved, how the CJ’s case law on EU inheritance and gift taxation has resulted in the so-called ‘negative harmonisation’ of death and gift taxes in the EU, and whether the ‘one inheritance – one inheritance tax’ concept suggested in the inheritance tax report can provide a holistic solution to the problems of death and gift taxation in the EU. Show less
Taxation was at the core of colonial exercises of governance, state-building and state-society relations. This dissertation analyses taxation in colonial Indonesia between 1870 and 1940. In an era... Show moreTaxation was at the core of colonial exercises of governance, state-building and state-society relations. This dissertation analyses taxation in colonial Indonesia between 1870 and 1940. In an era of continuous expansion and reform, colonial statesmen envisioned a full-fledged tax state of equivalent and just forms of tax-payment in accordance with fair laws, a transparent administration and benevolent governance. They saw taxation as an important tool in the project of constructing a modern empire, ‘disciplining and improving’ its subjects and unifying and reforming the state. However, despite intricate law-making processes, shrewd strategies of data accumulation and registration, and a sophisticated bureaucratic machinery, the colonial state in Indonesia had limited success in realising its ambitions. On the ground, taxation was controlled by local elites and driven by processes of negotiation, mediation and subversion of the state apparatus. Rather than imposing a Western model of taxation on the colony, the resulting system became an amalgam of Dutch and local interests, while the state itself became increasingly mixed with the local structures and practices it was supposed to change and replace. Instead of a force of extraction and reform, taxation provided an arena for contesting the colonial state.Based on extensive archival research and traversing the Indonesian archipelago from Aceh to the Moluccas, this dissertation unveils the diverse administrative realities of colonial Indonesia as created by colonial officials, intermediaries and subjects. By focusing on taxation, it demonstrates how colonial governance was experienced as hybrid and malleable, thereby contributing to broader academic debates about colonial statecraft, fiscal policy and the consequences of colonial rule. Show less
The budgetary impact is one of the determining factors in the creation of tax legislation. At the same time, it is not always clear on the basis of which rules, and in what way, this factor has... Show moreThe budgetary impact is one of the determining factors in the creation of tax legislation. At the same time, it is not always clear on the basis of which rules, and in what way, this factor has significance in the tax legislative process. This information gap may hinder parliament's role as a tax co-legislator.Understanding and overview of the budgetary impact of (a part of) a tax bill is indispensable to show meaningful parliamentary involvement in the adoption of a tax law. Only then will parliament, as a tax co-legislator, be able to form a stand-alone position on proposed tax legislation, have the real opportunity to make adjustments to it and control the budgetary impact.The cabinet has an (active) obligation to inform individual MPs. However, parliament often does not appear to be adequately informed about the budgetary impact of tax legislation. In that case, there is no meaningful parliamentary involvement in the adoption of the tax law, which also involves the legitimacy of taxation.This thesis focuses on when and why, according to parliament, the budgetary information provision is not sufficient for the tasks as a tax co-legislator. Proposals to improve this information provision are also being put forward. Show less
