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Tax collection in the EU

More possibilitues for Dutch tax authorities to collect taxes within the EU

19 July 2002


In the near future, the Dutch tax authorities will get more possibilities to collect taxes in other EU member states. On 30 June 2002, an amendment to the Mutual Assistance Directive came into force. As a result, mutual assistance must be provided by the EC member states with respect to the collection of direct taxes, such as corporate income tax, income tax and wage tax. Before 30 June 2002 the Directive only applied to the collection of indirect taxes, such as VAT and excise duty. Another consequence of the amendment to the Directive is that member states that have a tax claim which arose in another EU member state, can treat it claim as if it arose in their own country. This amendment to the Directive is aimed at increasing the possibilities of member states to recover tax claims.


In order for the amendment to be applicable in the Netherlands, it needs to be incorporated into the Mutual Assistance Act. The Dutch State Secretary for Finance will send the bill including the amendments to Dutch Parliament on 5 July 2002. The bill will ensure that the Mutual Assistance Act (Wet wederzijdse bijstand bij de invordering van enkele EEG-heffingen, de omzetbelasting en de accijnzen) is amended. It is still uncertain when the amendments to the Mutual Assistance Act will take effect.



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