Eventuele inbeslagname administratie bij adviseur leidt niet tot ontheffing van aangifteplicht

  

Eventuele inbeslagname administratie bij adviseur leidt niet tot ontheffing van aangifteplicht

Gepubliceerd in: NTFR 2017/432
Datum: 10-01-2017
Auteur(s): V.S. Huygen van Dyck-Jagersma

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NTFR 2 017/4 32 E ven tu ele in besla g nam e a d m in is tr a tie b ij
ad vis eu r le id t n ie t t o t o nth effin g v an a an gif te p lic h t
Gere ch ts h of A rn hem -L eeuw ard en 1 0 ja n uari 2 017,
nr. 1 6/0 0177


Bela stin gja ar/tijd va k
2012

Bro ndocu m en t
Tre fw oord en
beta lin gsonm acht
grif fie re cht, o m ke rin g e n
ve rz w arin g b ew ijs la st,
re delijk e s chattin g,
ve re is te a angif te
Wets artik e le n
AW R-a rt. 8
Aw b-a rt. 8 :4 1
Aw b-a rt. 8 :5 6
AW R-a rt. 2 7e
Aute ur
Mr. V .S . H uyg en v a n
Dyc k-J a gers m a

EC LI
EC LI: N L:G HAR L:2 017:1 21
Form ele r e la tie s
Eers te a anle g:
EC LI: N L:R BG EL:2 015:8 063
,
Bekra chtig in g/b eve stig in g
Datu m p ublic atie
20-1 -2 017
Sam en vattin g
Bela ng he bbend e, e en a uto ha nd ela ar, is g ehuw d e n h e eft tw ee jo ng e k in d ere n. H et g ezin w oond e in 2 012 in e en h uurw onin g . In ja nua ri
2013 is h e t g ezin v e rh uis d n a ar D uits la nd . V oor d e a uto activ ite ite n b eschik te b ela ng he bbend e o ve r e en lo ods. In 2 012 h e eft h ij d rie
gebru ik te a uto ’s v e rk o cht. D e e chtg eno te g eno ot in 2 012 €  1 6.4 00 a an in ko m ste n. U lt im o 2 012 b eschik te b ela ng he bbend e o ve r €  
2.1 97 a an s p aarg eld . D e F IO D h e eft in 2 013 b ij d e a dvis e ur v a n b ela ng he bbend e e en o nd erz o ek in g este ld . D aarb ij z ijn s tu kke n in
besla g g eno m en. B ela ng he bbend e h e eft, o nd anks d e u itn o dig in g d aarto e v a n d e in sp ecte ur, g een a ang ifte IB /P VV 2 012 g edie nd .
Daaro m h e eft d e in sp ecte ur a m bts ha lv e d e a ansla g IB /P VV 2 012 v a stg este ld , b ere ke nd n a ar e en g escha tte b ela stb are w in st v a n €  
15.0 00. V oorts is e en v e rz u im boete v a n €  9 84 ( n a b ezw aar €  4 9) o pgele gd. In b ezw aar h e eft b ela ng he bbend e a ls no g ‘e en a ang ifte ’
in g edie nd ( w in st v a n €  4 .8 36 e n to epassin g z e lf s ta nd ig ena ftr e k ( €  7 .2 80) e n s ta rte rs a ftr e k ( €  2 .1 23)). E ve na ls d e r e chtb ank s te lt h e t h o f
bela ng he bbend e in h e t o ng eli jk . H et h o f s te lt v o oro p d at b ela ng he bbend e n ie t in v e rz u im is m et h e t n ie t b eta le n v a n h e t g riffie re cht in
ho ger b ero ep o m dat h ij te re cht e en b ero ep d oet o p b eta li n g so nm acht. B ela ng he bbend e w as v o lg ens h e t h o f n ie t o nth e ve n v a n d e
aang ifte pli c ht. O ok in d ie n z ijn s ta nd punt d at z ijn a dm in is tr a tie in b esla g w as g eno m en d oor d e F IO D ju is t is , d an n o g w as
bela ng he bbend e n ie t o nth e ve n v a n z ijn w ette li jk e a ang ifte pli c ht. H et h a d d an o p z ijn w eg g ele gen d e in sp ecte ur e rv a n in k e nnis te s te lle n
dat h ij n ie t in s ta at w as a ang ifte te d oen v a nw ege d e in b esla gna m e, h e tg een h ij n ie t h e eft g edaan. D e b ew ijs la st m oet w ord en
om geke erd e n v e rz w aard o m dat d e v e re is te a ang ifte n ie t is g edaan. D e in d e b ezw aarfa se in g edie nd e ‘a ang ifte ’ k a n d aara an n ie t
afd oen. H oew el d e o nd erb ouw in g v a n d e s cha ttin g d oor d e in sp ecte ur v a n €  1 5.0 00 ‘m ager’ is – d e s cha ttin g is im mers ‘s le chts ’
gebase erd o p d e g edachte d at b ela ng he bbend e, g ele t o p d e d oor h e m g edane u itg ave n, e en in ko m en m oet h e bben g eha d o p
(m in im aal) h e t n iv e au v a n e en b ijs ta nd suitk e rin g – a cht h e t h o f d eze n ie t o nre deli jk . In h e t v e rz w aard e te genb ew ijs is b ela ng he bbend e
nie t g esla agd. D e v e rz u im boete v a n €  4 9 a cht h e t h o f p asse nd e n g eboden.
(H oger b ero ep o ng egro nd .)
Com men ta ar
Bela ng he bbend e h e eft h e t s ta nd punt in g eno m en d at h ij n ie t e erd er a ang ifte h e eft k unne n d oen, v a nw ege in b esla gna m e v a n z ijn
adm in is tr a tie d oor d e F IO D in 2 013. D aarm ee is h ij e chte r n ie t o nth e ve n v a n z ijn a ang ifte pli c ht. H et h o f w ijs t o p d e p ra ktis che o plo ssin g
om d e in sp ecte ur d an te nm in ste te in fo rm ere n d at h ij n ie t in s ta at w as a ang ifte te d oen v a nw ege d e in b esla gna m e. D oor d at n ie t te
doen, is b ela ng he bbend e n a la tig g ew eest in h e t d oen v a n d e a ang ifte IB /P VV 2 012.
Verv o lg ens is d e v ra ag o f d e b ew ijs la st m oet w ord en o m geke erd e n v e rz w aard o m dat ‘d e v e re is te a ang ifte ’ n ie t is g edaan. D aarto e
moet in d e e ers te p la ats v a sts ta an d at b ela ng he bbend e is u itg eno dig d to t h e t d oen v a n a ang ifte ( H R 2 4 ju ni 2 016, n r. 1 5/0 2345, N TF R
2016/1 685). D at is h e t g eva l. V erv o lg ens is v a n b ela ng o f d e a ang ifte d ie , w eli s w aar te la at, a ls no g is g edaan k a n d ie ne n a ls ‘d e
ve re is te a ang ifte ’. In d it g eva l h e eft b ela ng he bbend e in d e b ezw aarfa se a ls no g e en ‘a ang ifte ’ in g edie nd . D eze k a n e chte r n ie t m eer
geld en a ls v e re is te a ang ifte , n u d ie u ite rli jk h a d m oete n w ord en in g edie nd v ó ór d e d agte ke nin g v a n d e a ansla g, o p e en m om ent d at d e
in sp ecte ur e r n o g r e ke nin g m ee h a d k unne n h o ud en ( v g l. R echtb ank G eld erla nd 2 1 ju li 2 016, n rs . 1 5/7 370 e n 1 5/7 371, N TF R
2016/2 232). O m ke rin g v a n d e b ew ijs la st o p d eze g ro nd ( h e t n ie t d oen v a n d e v e re is te a ang ifte ) k a n o ve rig ens, a nd ers d an w egens h e t
nie t v o ld oen a an d e in li c htin g en- o f a dm in is tr a tie pli c ht, z o nd er in fo rm atie beschik kin g w ord en to egepast.
Na o m ke rin g v a n d e b ew ijs la st r u st o p d e in sp ecte ur d e m in im um eis d at h ij d e a ansla g v a sts te lt o p b asis v a n e en ‘r e deli jk e s cha ttin g ’.
Wat r e deli jk is , h a ng t a f v a n d e in fo rm atie w aaro ve r d e in sp ecte ur k a n b eschik ke n. D e o nd erb ouw in g d at b ela ng he bbend e, g ele t o p z ijn

uitg ave n, m in im aal e en in ko m en o p b ijs ta nd sniv e au ( €  1 5.0 00) m oet h e bben g eha d, a cht h e t h o f ‘m ager’ m aar n ie t o nre deli jk . H ie rte gen
bra cht b ela ng he bbend e z ijn ‘ja ars tu kke n 2 012’ in , w aarin e en w in st v a n c ir c a €  5 .0 00 is v e rm eld e n d e s te lli n g d at z ijn e chtg eno te
geno eg v e rd ie nd e w aaru it h e t u itg ave np atr o on k a n w ord en v e rk la ard . D aarm ee s la agt b ela ng he bbend e e r n a ar h e t o ord eel v a n h e t h o f
nie t in te v o ld oen a an d e o p h e m r u ste nd e v e rz w aard e b ew ijs la st d at d e a ansla g to t e en te h o og b edra g is v a stg este ld .
Los v a n d e r e deli jk he id v a n d e u itk o m st k a n o p d ie la ats te m otiv e rin g d oor h e t h o f w el w at w ord en a ang em erk t. U ite ra ard r u st o p
bela ng he bbend e d e v e rz w aard e b ew ijs la st o m ‘o ve rtu ig end a an te to ne n’ ( o f ‘d oen b li jk e n’) d at d e a ansla g te h o og is , w anne er d e
re deli jk he id v a n d e s cha ttin g v a sts ta at. M et z ijn te gena rg um ente n k a n b ela ng he bbend e e chte r w el d e r e deli jk he id v a n d e s cha ttin g te r
dis cussie s te lle n.
[1 ] V ane ssa H uyg en v a n D yc k-J a gers m a is v e rb ond en a an J a eger a dvo ca te n-b ela stin g kund ig en te A m ste rd am .
Bro n:
http ://w ww.n d fr .n l/ li n k/N TF R 2017-4 32
Datu m : 1 0-4 -2 017 1 5:3 1:0 1
Alle re chte n v o orb ehouden. A lle a ute urs re chte n e n d ata bankre chte n v a n d eze te kst w ord en u it d ru kkelijk v o orb ehouden. D eze re chte n b eru ste n b ij S du U it g eve rs .
Nie ts u it N DFR m ag w ord en v e rv e elv o udig d, o pgesla gen in e en g eauto m atis eerd g egeve nsbesta nd o f o penbaar g em aakt in e nig e v o rm o f o p e nig e w ijz e, h etz ij
ele ktro nis ch,m echanis ch, d oor fo to kopie ën, o pnam en o f e nig e a ndere m anie r, z onder v o ora fg aande s chrift e lijk e to este m min g v a n d e u it g eve r.
All rig hts re serv e d. N o p art o f th is p ublic atio n m ay b e re pro duced, s to re d in a re trie va l s yste m , o r tra nsm it te d in a ny fo rm o r b y a ny m eans, e le ctro nic , m echanic al,
photo copyin g, re cord in g o r o th erw is e, w it h out th e p ublis her’s p rio r c onsent.

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