{"id":5130,"date":"2026-07-30T04:00:00","date_gmt":"2026-07-30T04:00:00","guid":{"rendered":"im-67878"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"belastingdienst-mag-wereldwijd-informatie-opvragen","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2026\/07\/30\/belastingdienst-mag-wereldwijd-informatie-opvragen\/","title":{"rendered":"Belastingdienst mag wereldwijd informatie opvragen"},"content":{"rendered":"<p>De bevoegdheid van de inspecteur om rechtstreeks informatie op te vragen is niet territoriaal begrensd, zo bevestigt de Hoge Raad. Ook brengt de Tax Information Exchange Agreement (TIEA) met Jersey niet mee dat de inspecteur eerst informatie bij de autoriteiten van Jersey moet opvragen. Het gebruik van de TIEA wordt gezien als een aanvullende mogelijkheid, maar is niet verplicht als alternatief of vervanging voor het rechtstreeks benaderen van personen. Dit is alleen anders als het handelen van de inspecteur in strijd is met de algemene beginselen van behoorlijk bestuur.<\/p>\n<p>Tot deze conclusie komt de Hoge Raad in een zaak van een vrouw en haar gezin, die in 2013 van Nederland naar Jersey zijn verhuisd. De Belastingdienst vermoedt dat zij over eerdere belastingjaren mogelijk onvolledige informatie hebben verstrekt. Als de vrouw niet volledig voldoet aan een informatieverzoek, legt de inspecteur informatiebeschikkingen op. Later vraagt de inspecteur via de TIEA met Jersey aanvullende informatie op over de vrouw, haar partner en hun gezamenlijke vennootschap. Dit leidt tot navorderingsaanslagen. De vrouw stelt dat de inspecteur in strijd heeft gehandeld met de TIEA en ten onrechte rechtstreeks informatie bij haar heeft opgevraagd. Zowel het gerechtshof als de Hoge Raad oordeelt dat dit niet het geval is. De inspecteur heeft rechtmatig gehandeld. De informatiebeschikkingen blijven in stand.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Hoge Raad | jurisprudentie | ECLI:NL:HR:2026:1016 | 09-07-2026<\/div>\n","protected":false},"excerpt":{"rendered":"<p>De bevoegdheid van de inspecteur om rechtstreeks informatie op te vragen is niet territoriaal begrensd, zo bevestigt de Hoge Raad. Ook brengt de Tax Information Exchange Agreement (TIEA) met Jersey niet mee dat de inspecteur eerst informatie bij de<\/p>\n","protected":false},"author":1,"featured_media":5131,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[78],"tags":[],"class_list":["post-5130","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-formeel-recht"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Belastingdienst mag wereldwijd informatie opvragen - Fortius Accountants<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fortiusaccountants.nl\/index.php\/2026\/07\/30\/belastingdienst-mag-wereldwijd-informatie-opvragen\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Belastingdienst mag wereldwijd informatie opvragen - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"De bevoegdheid van de inspecteur om rechtstreeks informatie op te vragen is niet territoriaal begrensd, zo bevestigt de Hoge Raad. 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