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Surcharges and Penalties in Tax Law: The Netherlands

Paper prepared for the 2015 European Association of Tax Law Professors (EATLP) congress. This paper will be included in R. Seer, Surcharges and Penalties in Tax Law, IBFD (expected publication in 2016). The paper discusses tax penalties and surcharges in the Netherlands. It gives an overview of taxpayer and third party duties towards the tax authorities, the definition and categorisation of different types of surcharges, surcharges regarding third parties, legal protection of the taxpayer and third parties and deductibility of surcharges.