Netherlands
omkering van de bewijslast — reversal of the burden of proof
Findings at a glance
- Traceability of the calculation
- Requirements for counter-evidence
- Burden of proof and its reversal
2× exceeded · 1× met
Traceability of the calculationexceeded
The authority may not simply assert. The assessment must rest on a reasonable estimate (redelijke schatting).
CitationAlgemene wet inzake rijksbelastingen, Art. 25 lid 3 und Art. 27e · st. Rspr. Hoge Raad
What we provideEvery figure is traceable down to the individual document. The chain of calculation can be walked in both directions — from the result to the document and back.
Requirements for counter-evidenceexceeded
Where the burden of proof is reversed, the taxpayer must DEMONSTRATE that the assessment is incorrect. Making it plausible is not enough.
CitationAlgemene wet inzake rijksbelastingen, Art. 27e lid 1
What we provideA closed system: purchasing, production, masses, unit counts, sales channel and revenue support one another. A single incorrect figure shows up against the others.
Further information — 1 axes
Burden of proof and its reversalmet
Reversal and aggravation of the burden of proof apply where the required return has not been filed or where a final information notice is in place.
CitationAlgemene wet inzake rijksbelastingen, Art. 25 lid 3 und Art. 27e lid 1
What we provideThe evidence is prepared so that the reversal of the burden remains traceable and the counter-evidence engages with the calculation, not with the objection.