At the annual meeting of the Dutch Association of Tax Lawyers (Nederlandse Vereniging van Advocaten-belastingkundigen) yesterday, Léon Wijsman was awarded the annual tax advocacy prize. This prize is awarded to the member who has succeeded in eliciting the most notable verdict in tax advocacy.
Léon was awarded the prize for the cassation case in 2010 regarding the so-called extended period for additional assessment of foreign income and capital. In answer to prejudicial questions from the Supreme Court of the Netherlands, the Court of Justice of the European Union decided that the (unstipulated) extension of this period of 5 years (domestic income and capital) to 12 years (foreign) in the EU was in conflict with the free movement of capital and the free performance of services. This verdict has had a significant effect on Dutch tax practice.
This year the jury consisted of Prof. A.O. Lubbers (Leiden University), Prof. K.L.H. van Mens (Utrecht University) and Prof. G.J.M.E. de Bont (Rotterdam University).