Time to do away with the overkill from recipients and vicarious liability!
Source:
Tijdschrift voor Formeel Belastingrecht 2010/08, p. 4-10
Author(s):
Jacques Raaijmakers
12/9/2010
Although recipients’ and vicarious liability is nearly 30 years old, many of its features remain vague and lack definition. The author contends that this legislation contains a certain amount of overkill, which could not have been the intention. Using an example, the author describes the current point of contention. He then suggests how this overkill can be removed from the legislation. The author concludes that as long as the point of contention is not legally resolved, policy-based action will have to be taken to moderate the consequences of the overkill from 2011 onward.