Why the tax authorities request information from a third party
A tax investigation does not always begin with an entrepreneur’s own records. The Dutch Tax Administration can also request information from another business that may be relevant to the taxation of its customers. Information held by a provider can help connect invoices, credits and spending with the treatment adopted in tax returns. A third-party enquiry and the assessment of an individual taxpayer’s liability are separate stages.
The court defined the scope of disclosure
The judgment concerns information for the years 2019 to 2025 inclusive. This includes information about memberships, shopping credits, invoices and payments. The court did not allow an unlimited request: lists of event visitors and names on store cards were excluded. The original judgment set a period of four weeks after the ruling for the disclosure ordered, meaning no later than 30 September. That does not establish that the information was actually delivered on that date.
An information obligation is not a ruling on every member
The judgment does not determine which expenses are deductible for every participant or what tax assessment should follow. The actual expenditure and its tax treatment first need to be examined. Membership, purchases of clothing and participation in an activity can raise different questions. A ruling requiring information to be provided should therefore not be read as an automatic tax outcome for your business.
Privacy and statutory information duties require care
When customer information is disclosed, the legal basis and scope of the request must be clear. Privacy does not mean that a statutory information request can always be refused. Equally, it does not mean that all available information must be provided without limits. A business receiving a request needs to identify the information sought, check the deadline and assess the specific obligation. Distinguishing the request from its later tax consequences helps keep that assessment focused.
Ensure your own records tell a consistent story
A participant should be able to connect their own documents with the information held by the provider. Keep invoices, proof of payment, accounting entries and evidence of actual use. This allows any difference to be investigated directly if the Dutch Tax Administration asks questions.
A clear file shows which expenditure was treated as business-related and the facts supporting that treatment. It also helps you request missing information promptly. Matching the records supports the substantive assessment; it does not replace it. Correspondence received from the authorities must then be followed up within the applicable deadline.
More information from Oudshoorn
Sources and background
Original source publication: — Accountant on the court-ordered disclosure of information.
