INTERNATIONAL TAX PLAZA - The Netherlands – Court of Appeal filed a criminal complaint because of possible obstruction of civil servants to testify as witnesses in a tax case. What has happened since?

Details: Published: 08 December 2014

(December 8, 2014)

On November 29, 2014 we informed you that the management of the Court of Appeal of Arnhem-Leeuwarden (het gerechtshof Arnhem-Leeuwarden) filed a criminal complaint against third parties, that on behalf of the Dutch Ministry of Finance possibly deliberately instructed two civil servants to keep silent before a judge (Click here to be forwarded to our article on the matter). Since then there have been some further developments.

On December 5, 2014 the Dutch Supreme Court issued a press release titled: “Accelerated procedure regarding the cassation request filed by two FIOD-employees”. In the press release the Dutch Supreme Court States that it has granted the request of the Dutch State Secretary for Finance for an accelerated procedure regarding the cassation request filed by two FIOD-employees (civil servants).

The two FIOD-employees filed a request for cassation with the Dutch Supreme Court regarding the case in which the Tax Chamber of the Court of Appeal of Arnhem-Leeuwarden heard them as witnesses. In this case the FIOD-employees refused to give the name of the person who tipped the Dutch tax authorities.

The Dutch Supreme Court has set the ultimate date on which the Secretary of State and the taxpayer have to have filed their written pleas on January 14, 2015. The date for a possible oral plea has been set at February 4, 2015. The press release furthermore states that it is not yet known whether parties want to make use of the possibility of an oral plea. In procedures regarding taxes oral pleas are normally held behind closed doors. This means that the press and other interested parties will not be able to attend.

For further information click here to be forwarded to the press release as issued by the Dutch Supreme Court. (The press release is in Dutch)

Furthermore on December 5, 2014 the Members of the Dutch Parliament Van Klaveren en Bontes (both of the group

Bontes/Van Klaveren) raised questions (in writing) to the Dutch Secretary of State for Finance regarding the criminal complaint filed against the Dutch Ministry of Finance. The unofficial translation of the questions reads as follows:

1. Are you familiar with the article “Court of Appeal demands prosecution of the Ministry of Finance”?

2. Did the Court of Appeal of Arnhem-Leeuwarden filed a criminal complaint against your Ministry?

3. In how far is the (press) coverage correct by stating that during a lasting court-case the Ministry of Finance has instructed two witnesses not to tell the truth in court?

4. What agreement, interests and level was the government prosecutor referring to during the court-case when on behalf of the Dutch tax authorities he stated the following: “There are other interests at stake and agreement has taken place at a high level”?

5. What percentage and what total amount has the anonymous tipper received until now and what is the exact agreement that seems to have been made in this respect?

6. Can you indicate why the Ministry does not want to obey the ruling of the Court that the name of the anonymous tipper should be revealed?

The Secretary of State has not yet answered the questions raised by the two Members of Parliament.

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