Perspective
17 Apr 2023
2 minute read
Court of Cassation limits application of fraud term
Tax Law | Legal Newsflash
In a recent judgment, the Court of Cassation revisited its previous case law regarding the application of the extraordinary assessment period for infringements committed with 'fraudulent intent or the intent to harm', also known as the 'fraud term’. While the Court of Cassation has long been of the opinion that the application of the fraud term extends to all incorrectly declared income, it now decided that it should be limited to income withheld with fraudulent intent or intent to harm. Consequently, for each offence it wishes to tax during the fraud term, the tax administration will have to prove that each specific element resulted from infringements committed with fraudulent intent.
Read the full newsflash in Dutch.