(November 29, 2014)

On November 28,2014 a press release was published on the website of the Dutch Courts (www.rechtspraak.nl) announcing that the management of the Court of Appeal of Arnhem-Leeuwarden (het gerechtshof Arnhem-Leeuwarden) has filed a criminal complaint against third parties, that on behalf of the Dutch Ministry of Finance possibly deliberately instructed two civil servants to keep silent before a judge. This suspicion arose to the Court during a case that is being conducted in front of the Tax Chamber of the Court.

The case that is being conducted in front of the Tax Chamber of the Court concerns an appeal procedure concerning several appeals filed by taxpayers against additional individual income tax assessments and additional wealth tax assessments raised by the Tax Inspector. In this case two civil servants were called to appear as witnesses. The taxpayers requested them to reveal the name of an informant. Both civil servants refused to do so. Both civil servants claimed the principle of legal confidentiality applied, which according to them also meant that they were entitled to evidentiary privilege.

Even after the Court had pointed out to both witnesses that they were not entitled to evidentiary privilege and that as witnesses they were obliged to answer the question (reveal the name of the informer), both witnesses still refused to do so.

The taxpayers then requested the Court to file a criminal complaint. In case of a suspicion like this one (a crime committed by or on behalf of the Government as meant in art. 162 Wetboek van Strafvordering) the Court is obliged to file a criminal complaint.

According to the press release the fact that the Court has filed a criminal complaint has got nothing to do with the content of the dispute, but merely regards the fact that the witnesses were probably instructed on behalf of the Dutch Ministry of Finance to keep silent in front of a judge. The press release furthermore states that this is a conduct within the Governmental system against which art. 162 Wetboek van Strafvordering intends to protect society.

According to the press release it is now up to the District Attorney’s Office to decide whether it is of the opinion that in this case a punishable act has been committed and subsequently whether it wants to prosecute.

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