{"id":2649,"date":"2022-09-22T13:39:25","date_gmt":"2022-09-22T11:39:25","guid":{"rendered":"https:\/\/jurisprudentiemeteenglimlach.nl\/?p=2649"},"modified":"2022-09-22T13:39:27","modified_gmt":"2022-09-22T11:39:27","slug":"de-belastingdienst-is-altijd-transparant-over-een-fiscale-regel","status":"publish","type":"post","link":"https:\/\/jurisprudentiemeteenglimlach.nl\/?p=2649","title":{"rendered":"De Belastingdienst is altijd transparant over een fiscale regel"},"content":{"rendered":"
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\"\"<\/figure>\n<\/div>\n\n\n

The Tax and Customs Administration is always transparent about a tax rule<\/p>\n\n\n\n

Martijn Nouwen schrijft in zijn artikel over de publicatie van standpunten van vaktechnische denktanks binnen de Belastingdienst (kennisgroepen) alsof hij een doofpotaffaire binnen de Belastingdienst op het spoor is (NRC 15\/9\/22 Belastingdienst, wees transparant over fiscale regels). De door hem zo hoog gewaardeerde belastingmoraal zou weer eens een deuk kunnen oplopen. Nouwen is naar mijn mening zelf debet aan het veroorzaken van die deuk. Er is niemand binnen de Belastingdienst die van mening is, dat standpunten van deze denktanks over de uitleg van een rechtsregel (rechtsvragen) onder de tafel moeten blijven. Dat kunt u van mij aannemen als voormalig lid van zo’n denktank.\u00a0ls overigens de werking van de rechtsregel duidelijk, dan kan het complex van feiten toch zo ingewikkeld zijn, dat expertise van een kennisgroep wordt gevraagd. Maar dan als een co\u013alega inspecteur. Er is dan ook geen vergelijkbaar andere zaak. Dat is dus geen rechtsvraag.\u00a0
Wel speelt hoe snel het antwoord op een rechtsvraag moet worden gepubliceerd, kenbaar als een besluit van de staatssecretaris. Daar heeft Nouwen wel een terecht punt. Maar niet, omdat de MKB ondernemer altijd te laat ge\u00efnformeerd zou zijn ten opzichte van de grote ondernemingen, zoals Nouwen stelt. Het vooroverleg van de MKB ondernemer kan ook tot een antwoord op een rechtsvraag leiden. Daar weet de grote onderneming met haar duurbetaalde adviseur dan weer niets van.\u00a0<\/p>\n\n\n\n

Martijn Nouwen writes in his article about the publication of the positions of technical think tanks within the Tax Authorities (knowledge groups) as if he is on the trail of a cover-up within the Tax Authorities (NRC 15\/9\/22 Tax Authorities, be transparent about tax rules). Tax morality, which he so highly valued, could once again take a hit. In my opinion, Nouwen himself is to blame for causing that dent. There is no one within the Tax and Customs Administration who believes that the positions of these think tanks on the interpretation of a legal rule (legal questions) should be kept under wraps. You can take that from me as a former member of such a think tank. If, for that matter, the operation of the legal rule is clear, then the complex of facts can still be so complicated that the expertise of a knowledge group is required. But then as a fellow inspector. There is therefore no comparable other case. So that is not a legal question.
What matters, however, is how quickly the answer to a legal question must be published, known as a decision of the State Secretary. Nouwen has a valid point there. But not, because the SME entrepreneur would always be informed too late with regard to the large companies, as Nouwen states. The preliminary consultation of the SME entrepreneur can also lead to an answer to a legal question. The large company with its highly paid advisor knows nothing about this.<\/p>\n\n\n\n

Ricky Turpijn<\/p>\n","protected":false},"excerpt":{"rendered":"

The Tax and Customs Administration is always transparent about a tax rule Martijn Nouwen schrijft in zijn artikel over de … <\/p>\n","protected":false},"author":1,"featured_media":2650,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[16],"tags":[284,766,767,765],"class_list":["post-2649","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-belasting","tag-belastingdienst","tag-fiscale","tag-regel","tag-transparant"],"yoast_head":"\nDe Belastingdienst is altijd transparant over een fiscale regel - Jurisprudentie Met Een Glimlach<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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