The tax penalty basis in the event of reversal and increase of the burden of proof – Article by Martin Lambregts
Published in the Weekblad voor Fiscaal Recht (Weekly Journal for Tax Law) on March 5, 2015, co-authored with AA Kan. If a taxpayer fails to provide the Tax and Customs Administration with any or all incorrect information, the Administration can issue a tax assessment based on an estimate, reversing the burden of proof.
