WILLEMSTAD – Dutch tax law expert Peter Wattel, who played a prominent advisory role in the Supreme Court case concerning Curaçao’s controversial cancellation of old tax debts, has been appointed as a substitute member of the Joint Court of Justice.
Wattel is a well-known authority in Dutch and European tax law and previously served as Advocate General at the Supreme Court of the Netherlands. In that position, he provided independent legal opinions to the Supreme Court before judges issued their final decisions.
He is also professor emeritus of European Tax Law.
His name became particularly relevant in Curaçao because of the legal dispute surrounding the decision by former Finance Minister Javier Silvania to write off old tax debts dating from 2017 and earlier.
The measure eventually became the subject of proceedings before the Supreme Court of the Netherlands, where Wattel issued a highly critical legal opinion on the government’s approach.
Critical Opinion on Curaçao Tax Debt Measure
One of the central questions in the case concerned whether the Finance Minister had the legal authority to introduce such a broad cancellation of tax debts.
Wattel concluded in his advisory opinion that the minister did not have the legal authority to unilaterally cancel tax debts through a general policy decision without an adequate basis in law.
He also emphasized the legal position of the Ontvanger, or Tax Collector.
According to his analysis, decisions concerning the collection or remission of individual tax debts fall within the powers assigned to the Tax Collector and could not simply be assumed by the Finance Minister.
Wattel’s opinion was advisory rather than a judgment itself. The final ruling remained the responsibility of the Supreme Court judges.
The Supreme Court ultimately ruled against the way the tax debt measure had been implemented, with major consequences for taxpayers in Curaçao who had previously seen old balances removed from their accounts.
The ruling opened the way for the Tax Collector to pursue debts that taxpayers may previously have believed had been eliminated. The controversy subsequently generated considerable political and legal debate in Curaçao.
New Role Within Caribbean Justice System
Wattel will now have a different connection with Curaçao’s legal system.
Following approval of his appointment by Royal Decree, he has been appointed a substitute member of the Joint Court of Justice of Aruba, Curaçao, Sint Maarten and of Bonaire, Sint Eustatius and Saba.
The Joint Court handles appeals and other judicial matters within the Dutch Caribbean jurisdictions. It should not be confused with the Supreme Court of the Netherlands, which remains the highest court for civil, criminal and tax cases within the Kingdom where cassation is available.
As a substitute member, Wattel can be called upon to participate in cases before the Joint Court when additional judicial capacity or specialized expertise is required.
His extensive background in tax law is particularly relevant for complex fiscal disputes.
The appointment follows the conclusion of Wattel’s regular duties as Advocate General at the Supreme Court of the Netherlands.
His move to the Joint Court means that a jurist who previously scrutinized one of Curaçao’s most controversial tax policies from his advisory position at the Supreme Court can now participate directly in judicial proceedings within the Caribbean part of the Kingdom.
For Curaçao, his appointment adds considerable tax-law expertise to the pool of judges available to the Joint Court, particularly in complex cases requiring specialized knowledge of fiscal and European law.