{"id":4973,"date":"2025-10-18T23:55:58","date_gmt":"2025-10-18T21:55:58","guid":{"rendered":"https:\/\/jurisprudentiemeteenglimlach.nl\/?p=4973"},"modified":"2025-10-18T23:55:59","modified_gmt":"2025-10-18T21:55:59","slug":"inspecteur-stop-nu-met-vissen-in-de-mailbox-van-belastingplichtige","status":"publish","type":"post","link":"https:\/\/jurisprudentiemeteenglimlach.nl\/?p=4973","title":{"rendered":"Inspecteur, stop nu met vissen in de mailbox van belastingplichtige."},"content":{"rendered":"
\n
\"\"<\/figure>\n<\/div>\n\n\n

“Als het regent moet je onder een brug gaan vissen. Daar gaan de vissen immers naartoe om te schuilen” (Wiet van Broeckhoven).<\/p>\n\n\n\n

Terecht, dat rechten van belastingplichtigen niet met voeten mogen worden betreden door de inspecteur. De vraag is of het opvragen of zelfs leegtrekken van digitale bestanden incl. emailverkeerbestanden op grond van art 47 AWR en art 52 AWR privacyrechten schendt.<\/p>\n\n\n\n

De schrijfster van de column in Taxlive 3\/10\/25 heeft daarover een expliciete mening: stop daarmee, inspecteur.<\/p>\n\n\n\n

https:\/\/www.taxlive.nl\/nl\/documenten\/opinie\/columns\/inspecteur-stop-met-vissen-in-de-mailbox-van-de-belastingplichtige<\/a><\/p>\n\n\n\n

Als ik het goed lees, dan begeeft de inspecteur zich daarmee op het terrein van de verboden ‘fishing expedition’. Ik vertaal dat dan als ongericht opvragen en hopen, dat er tot dan onbekende belastbare feiten in het net achter blijven. Maar de bijvangst zou kunnen zijn dat ook zaken, die door het formele en informele verschoningsrecht niet aan de inspecteur hoeven te worden overgelegd, nu toch spartelend onder ogen van de ambtenaar komen. Daarom zou de inspecteur alle emailberichten – die wel tot de administratieplicht behoren – niet mogen opvragen.<\/p>\n\n\n\n

Op rechtspraak.nl heb ik een arrest gevonden die daar tegenaan schuurt.<\/p>\n\n\n\n

https:\/\/uitspraken.rechtspraak.nl\/details?id=ECLI:NL:GHARL:2022:715<\/a><\/p>\n\n\n\n

De inspecteur doet hetzelfde. Maar de inspecteur zegt toe geen gebruik te maken van de privacygegevens (informeel, formeel verschoning \u00e9n fiscale adviezen) bij het vaststellen van belastbare feiten. Desondanks weigerde belpl over te leggen.<\/p>\n\n\n\n

Rechtbank en Hof leggen de inspecteur geen strobreed in de weg, mede door deze toezegging. De HR voelt zich zelfs niet geroepen om er nog een stichtelijk woord aan toe te voegen en doet de zaak af met art 81 RO af.<\/p>\n\n\n\n

Naar mijn mening had de inspecteur niet eens een toezegging hoeven doen. Immers, ook zonder is de inspecteur verplicht tot ‘fair play’, ingebakken in art 47 resp art 52 AWR.<\/p>\n\n\n\n

Met dit arrest in de hand kan schrijfster binnen art 47 en 52 AWR alleen maar beroep doen op de in acht te nemen zorgvuldigheid van de inspecteur. Niet meer.<\/p>\n\n\n\n

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

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