WILLEMSTAD – The Joint Court of Justice has acquitted two entrepreneurs of criminal prosecution for failing to file corporate tax returns. These are the first cases to be appealed since Minister Silvania’s stricter policy against "persistent refusers" was introduced earlier this year.
In January 2024, the policy was tightened, allowing for the criminal prosecution of entrepreneurs who failed to file tax returns despite multiple warnings. Since then, dozens of entrepreneurs in Curaçao have been convicted by the Court of First Instance.
Summons in Question
The case involved entrepreneurs who were found guilty in March 2024 of being responsible for not submitting tax returns. However, during the appeal, the defense argued that it could not be proven that the Tax Office had properly summoned the entrepreneurs to file their returns.
The Court ruled that receiving reminder letters from the SBAB (Tax Accountants Bureau) cannot be considered evidence of a formal summons to file tax returns. Additionally, bulk data from the Tax Office was deemed insufficient to demonstrate that summonses were actually received at the correct address.
According to the defense, the ruling upholds the principle that the obligation to file tax returns applies only if it can be proven that the summons was properly received.