Volume 39 (2011) / Issue 2

Arco Bobeldijk, Karin Goossens, 'The Tenability of the Dutch Preservative Tax Assessment in Relation to Pension Benefits' (2011) 39 Intertax, Issue 2, pp. 85–90

Abstract

The authors argue that the rulings of the Dutch Supreme Court, in which its substantive opinion on the tenability of the preservative tax assessment in relation to pension benefits is expressed, do not leave any scope for the remedial legislation implemented as a response thereto. The authors explain that the legislator has acted in violation of the principle of good faith that needs to be taken into account when interpreting and applying double tax treaties. According to the authors, the way to prevent that the entitlements accrued tax-efficiently are appropriated for other purposes than the intended purposes is by changing the bilateral tax treaties. This article includes an overview of the consequences of the rulings and the amendments to the law in various situations.

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ISSN: 0165-2826
ID: TAXI2011007