In our NewsFlash of February 28, 2013 we informed you that the ‘employers’ levy high wages’ may conflict with the European Convention on Human Rights (EHRC). Especially the retroactive effect of this levy is being discussed. We advised you to file an objection against this levy with reference to the pending case with European Court of Human Rights in this respect. If you have filed such an objection, you recently received a settlement agreement from the Dutch Tax Authorities for your signature. The Dutch Tax Authorities are willing to hold the objection until the European Court has taken a decision, provided that the settlement agreement is signed.
We advise you not to sign the settlement agreement without further investigations, especially if the financial interest is substantial. By signing the settlement agreement, you waive your right to add new arguments to your objection at a later stage. In such cases it could be better to file an individual objection and appeal. Of course we will be pleased to assist you in this respect.
