Surcharges and Penalties in Tax Law: The Netherlands

R. Seer, Surcharges and Penalties in Tax Law, IBFD, 2016, Forthcoming

18 Pages Posted: 30 Jun 2015

See all articles by Arnaud Booij

Arnaud Booij

Booij Bikkers advocaten

Sigrid Hemels

Erasmus University Rotterdam (EUR) - Erasmus School of Law; Lund University School of Economics and Management

Charlotte Bikkers

Booij Bikkers advocaten

Date Written: June 20, 2015

Abstract

Paper prepared for the 2015 European Association of Tax Law Professors (EATLP) congress. This paper will be included in R. Seer, Surcharges and Penalties in Tax Law, IBFD (expected publication in 2016). The paper discusses tax penalties and surcharges in the Netherlands. It gives an overview of taxpayer and third party duties towards the tax authorities, the definition and categorisation of different types of surcharges, surcharges regarding third parties, legal protection of the taxpayer and third parties and deductibility of surcharges.

Keywords: Tax penalties, tax surcharges, the Netherlands, tax payer protection

JEL Classification: H24, H25, H26, K14, K34, K42

Suggested Citation

Booij, Arnaud and Hemels, Sigrid and Bikkers, Charlotte, Surcharges and Penalties in Tax Law: The Netherlands (June 20, 2015). R. Seer, Surcharges and Penalties in Tax Law, IBFD, 2016, Forthcoming, Available at SSRN: https://ssrn.com/abstract=2624912 or http://dx.doi.org/10.2139/ssrn.2624912

Arnaud Booij

Booij Bikkers advocaten ( email )

Postbus 5064
Haarlem, 2000 GB
Netherlands

Sigrid Hemels (Contact Author)

Erasmus University Rotterdam (EUR) - Erasmus School of Law ( email )

3000 DR Rotterdam
Netherlands

HOME PAGE: http://www.esl.eur.nl/profile/profiel_metis/1112068

Lund University School of Economics and Management ( email )

Lund

Charlotte Bikkers

Booij Bikkers advocaten ( email )

Postbus 5064
Haarlem, 2000 GB
Netherlands

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