Education
Erasmus University Rotterdam. David has a master’s degree in Tax Law. He has also completed the study Tax Assurance at Nyenrode University.
Lawyer at LVH
Since March 2019.
Function and facts
David started his career in 1996 as an accountant and has been working in the field of tax compliance and tax advice since 2002. In his role as a tax consultant (at PwC, among others), David has advised companies, entrepreneurs and private individuals on national and international tax issues. In addition, David has assisted his clients in proceedings against the Tax and Customs Administration.
The current developments on tax law and the relationship between the Tax and Customs Administration and the taxpayer have prompted David to switch from the tax advisory practice to the (fiscal) legal profession. In his role, David is able to even better represent the interests of his clients.
In addition to being a lawyer and tax consultant, David is often a sparring partner for entrepreneurs. In this context, not only tax matters buts also other aspects of entrepreneurship are addressed.
Expertise
Competences
David has a hands-on mentality and he is motivated. David is always looking for a solution, but he also knows when it’s time to ask the court for its opinion. David has a positive attitude with confidence in a successful outcome, but of course he paints a clear and honest picture of the situation and the chances of success.
Personal characteristics
Practical, involved, solution-oriented.
Registration of legal areas
Pursuant to article 35b, paragraph 1, of the Regulation on the Legal Profession, Gentia has registered the following area of law in the register of areas of law of the Dutch Bar Association: tax law. This registration requires her to obtain ten training points in each registered area of law each calendar year in accordance with the standards of the Dutch Bar Association.
Articles
New regulation VAT supplements applicable as of January 1, 2025
From January 1, 2025, a new obligation will apply with regard to VAT supplementations: if it is found that too little VAT has been declared and paid, this must be corrected within eight weeks by submitting a VAT supplementation to the Tax Authorities. This significantly tightens the replenishment deadline, or at least there is less room for ambiguity. Failure to comply with the replenishment obligation may result in the imposition of fines. In the case of intent or gross negligence, there may even be a fine of up to 100%.
Breakthrough; corporate tax interest is unreasonably high, here’s what you can do.
On 7 November 2024, the North Netherlands Court ruled that a tax interest rate of 8 per cent on a 2021 assessment is not reasonable. This landmark ruling opens up new opportunities for taxpayers who have faced high corporate tax interest rates. What does this ruling mean specifically for you, and what steps can you take now?
Action on taxation in box 3
As we all know, there has been a lot of recent movement on box 3 taxation. Box 3 primarily taxes savings, investments and real estate. The assets in this box were previously taxed on the basis of a flat rate of return: the tax authorities set an assumed percentage, regardless of the actual return. This meant that many taxpayers paid taxes on a return they had not actually received. You may also have overpaid taxes in the past. If so, chances are you may be eligible for legal redress!
