The ruling handed down by the Dutch Supreme Court (Hoge Raad) on July 10, 2026, is about far more than a tax dispute. At its core, it raises a fundamental question that affects every citizen of Curaçao: Can the public still trust its own government?
Why does this matter?
In 2023, the Minister of Finance at the time announced on his personal Facebook page that tax debts dating from 2017 and earlier had been "canceled." He even encouraged citizens to request a debtor statement from the Tax Collector's Office. Many did so and found that their outstanding balances had been reduced to zero or no longer appeared on their records.
A few weeks later, however, the government announced that not all tax debts fell under the new policy. It turned out that "canceled" did not necessarily mean canceled. In some cases, the debts could still be collected.
To a lawyer, that may be a technical distinction.
To an ordinary citizen, it is a promise that was not kept.
The Supreme Court did not rule that the minister was correct, nor did it determine that the taxpayer was right. Instead, the Court held that the question of whether the government had created legitimate expectations is not one for the tax court to decide, but for the civil courts.
That means the most important question remains unanswered.
What is already clear, however, is that a government cannot govern through Facebook.
In his advisory opinion of March 28, 2025, Advocate General Peter Wattel questioned whether a minister's personal Facebook page could serve as an official channel for announcing government policy. A serious country cannot expect its citizens to rely on a commercial social media platform to determine what the government's official policy is.
But the problem goes beyond Facebook.
The issue is not simply that the government made a statement online. It is that the government acted in accordance with what was published. Tax debts were removed, debtor records were adjusted, and later some of those same debts reappeared.
That undermines public confidence.
Tax administration is not based solely on laws and legal obligations. It also depends on trust. When citizens no longer know whether they can rely on a minister, a government announcement or even an official document, the very foundation of the rule of law begins to erode.
The lesson from this case is clear.
Tax policy must be communicated through official, transparent and consistent channels—not through a minister's personal Facebook page.
Public trust is one of the most valuable assets any government possesses.
And once that trust is lost, no court ruling can fully restore it.
Luigi A. Faneyte is a politician, economist, financial expert, consultant, auditor, analyst, researcher and lecturer. He also serves as an advisor to the PAR parliamentary faction in the Curaçao Parliament.