Taxpayer Rights in the Netherlands

Abstract

Taxpayer rights in the Netherlands are governed by both national and international rules (treaties and European Community law). These rules form the legal framework within which the rights and obligations of all parties involved in the taxation process are evaluated. The following issues are discussed: the rights and obligations of taxpayers with regard to the provision of information to the tax authorities to assess taxes; the assessment objection and appeal procedures; and, the tax collection process. The main conclusion is that although certain aspects of the procedural laws should be improved, a proper protection of taxpayer rights starts with the simplification of the actual tax law to simplify the entire tax collection procedure.