Published in the Weekly Journal for Tax Law on 5 March 2015, co-authored with AA Kan.

If a taxpayer fails to provide any or incorrect information to the Tax Authorities, the Tax Authorities may impose a tax assessment based on an estimate, with a reversal of the burden of proof. In other words: a tax assessment based on presumptions that the taxpayer must prove to be false. In this article, Martin Lambregts and Arthur Kan argue, based on recent Supreme Court case law, that this cannot apply to a potential administrative fine imposed simultaneously with the assessment. This would violate the criminal presumption of innocence.

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This contribution was written by Martin Lambregts