In an interview with BNR Nieuwsradio, Peter Kavelaars, Professor of Economics of Taxation at Erasmus School of Economics, addresses the news that the tax authorities will now publish internal positions to increase their transparency.
From 1 April, the tax authorities will publish these positions online. There are certainly some taxpayers who will benefit from this. This is because tax law can be very vague and if certain topics are explained in those positions to the advantage of some taxpayers, they will benefit. Certain knowledge groups within the tax authorities take positions on these sometimes vague tax laws, but no one knows what these positions are. Out of this uncertainty arose the call for transparency.
However, these positions can be dubious, which can lead to discussions. Should a company think they fit the profile on which a position is published but the tax authorities do not think there are enough similarities, a discussion may arise. Nevertheless, these will also have to be positions defended by the state tax and revenue secretary, Kavelaars said.
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You can listen to the full episode from BNR Nieuwsradio, 30 January 2023, here.