1.The student understands why the General Law on Taxation has two different methods for levying taxes and can explain what the differences are in legal protection of each system.|
2.The student understands the relationship between the several (Tax) Codes and is able to apply it in various case studies.
3.The student has knowledge about legal protection in tax law and collecting taxes and can apply the knowledge in various case studies.
4.The student is able to provide a substantive evaluation about new developments in relation to current (tax) law.
5.The student has sufficient knowledge about collecting taxes and is able to apply it in various cases studies.
Procedural tax law deals with laws and regulations of levying and collecting taxes. Based on the General Law on Taxation (in Dutch ‘Algemene wet inzake rijksbelastingen’) there are two different systems of levying tax: 1) levying taxes through a tax return and 2) levying taxes through a tax assessment. The legal protection of both systems differs substantially. In order to levy taxes, the tax administration should be provided with sufficient information. As such, the General Law on Taxation contains several rules concerning the disclosure of information by taxpayers. During this course, the systems of levying taxes and the obligation to provide information to the tax administration will be discussed. In addition, the obligations and rights of taxpayers and third parties (“derden”) will be dealt with. In this regard, the current system of dispute resolution like filing a notice of objection with the tax administration and filing a notice of appeal with one of the courts (court in first and second instance and the Supreme Court) will be discussed in more detail. Furthermore, this course we will also deal with taxpayers rights in national legislation and international treaties like the European Convention on Human Rights (ECHR) and International Covenant on Civil and Political Rights (ICCPR) in case of tax evasion and tax fraud. Finally, the Dutch legal system of collecting taxes will be explained during the course.|