Belastingrecht

Belastingrecht, or tax law, is the branch of law that governs the assessment, collection, and enforcement of taxes, together with the procedures by which taxpayers challenge assessments and administrative decisions. It defines how tax liability is calculated, who must pay, when payments are due, and under what circumstances penalties and interest apply. It covers the design and administration of fiscal regimes at national, regional, and local levels.

Principles and scope: Tax law encompasses direct taxes such as income and corporate taxes, indirect taxes such as value-added tax and excise duties, and sometimes social security contributions and property taxes. It also addresses international aspects like transfer pricing, double taxation agreements, and anti-avoidance measures to prevent improper shifting of income across borders.

Sources and structure: Belastingrecht consists of primary legislation (tax acts), implementing regulations, administrative guidance, and case law. It interacts with constitutional and administrative law and is shaped by international law and EU rules when applicable. Tax treaties and EU directives influence how taxes are levied, interpreted, and enforced across borders.

Administration and procedure: Tax authorities administer predominantly under self-assessment, requiring taxpayers to report income, transactions, and credits. The process includes audits, assessments, objections, appeals to tax courts, and eventual rulings by higher courts. Taxpayers benefit from procedural rights, remedies, and transparent decision-making.

Policy and challenges: Belastingrecht aims to fund public services while safeguarding taxpayer rights and ensuring fairness, predictability, and efficiency. It seeks to deter evasion and avoidance, while providing incentives for investment and social policy objectives. Ongoing reforms address digitalization, complexity, and international cooperation.