Appeal With The Tax Court Against Additional Assessments For ZV/OV Premiums
International tourism recovers 46% of pre-pandemic levels
Appeal With The Tax Court Against Additional Assessments For ZV/OV Premiums
BodyCourt of First Instance of Sint Maarten Date of
judgment 22-07-2022 Date of publication 28-07-2022Case Jurisdictions tax law
International tourism recovers 46% of pre-pandemic levels
Additional assessments for health insurance and accident insurance premiums for the years 2014 to 2018 have been imposed on the interested party.
The interested party has lodged an appeal with the tax court against additional assessments for ZV/OV premiums and refers in his notice of appeal to Article 31 of the General National Ordinance on Land Taxes (hereinafter: ALL). Article 1 ALL includes the taxes to which the ALL applies.
The ZV and the OV are not mentioned in this provision. Nor does the National Ordinances ZV and OV state that the ZV and OV fall under the scope of the ALL. The ALL has therefore not been declared applicable to the National Ordinance ZV and the National Ordinance OV (cf. GEA Curaçao June 8, 2022, ECLI:). In view of the foregoing, the tax court apparently does not have jurisdiction to hear the appeal against the additional assessments for ZV/OV premiums for the years 2014 to 2018.
LocationsRechtspraak.nl
CFN 2022/68 with annotation of –
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Judgment of 22 July 2022
BBZ Nos. SXM20 to SXM20
COURT IN FIRST INSTANCE OF SINT MAARTEN
PRONUNCIATION
After simplified treatment within the meaning of Article 7a of the
National ordinance on the appeal in tax matters 1940:
[Interested party] , established in Sint Maarten,
stakeholder,
directed against:
EXECUTIVE BODY SOCIAL AND SICKNESS COST INSURANCES , established in Sint Maarten,
the USZV.
1THE PROCEDURE
1.1
On 15 November 2019, additional assessments for health insurance premiums (hereinafter: ZV) and Accident Insurance (hereinafter: OV) were imposed on the interested party for the years 2014 to 2018.
1.2
On November 22, 2019, the interested party lodged a pro forma objection to the additional assessments. The interested party further substantiated the objection on 24 January 2020.
1.3
The USZV has upheld the additional assessments by ruling on an objection of 5 April 2022.
1.4
On 13 May 2022, the interested party lodged a pro forma appeal against the USZV’s decisions on objection.
2CONSIDERATIONS
2.1
Pursuant to Article 7a, letter a, National Ordinance on Appeals in Tax Matters, the Court of First Instance may, until the parties have been invited to hear the case, rule immediately if the Court of First Instance clearly lacks jurisdiction. The Court sees reason to do so in this case.
2.2
The interested party lodged an appeal with the tax court against additional assessments for ZV/OV premiums. In his notice of appeal, the interested party refers to Article 31 of the General National Ordinance on National Taxes (hereinafter: ALL).
2.3
ZV/OV premiums concern employee insurance policies. Pursuant to Article 10 National Ordinance ZV and Article 10 National Ordinance OV, an appeal against a decision of the Bank is open to the Court of First Instance. Pursuant to Article 1 National Ordinance ZV and Article 1 National Ordinance OV Bank is understood to mean: the Country of Sint Maarten or an implementing organization designated by it by national decree. The USZV has been designated as implementing body by national decree of 06 May 2015, no. LB 15-0326. Thus, a decision of the USZV can be appealed to the Court of First Instance.
2.4
Under the ALL, the levying of taxes referred to in Article 1 ALL can be appealed to the tax court. The ZV and the OV are not mentioned in this provision. Nor does the National Ordinances ZV and OV state that the ZV and OV fall under the scope of the ALL. The ALL has therefore not been declared applicable to the National Ordinance ZV and the National Ordinance OV (cf. GEA Curaçao June 8, 2022, ECLI:NL:OGEAC:2022:176).
2.5
In view of the foregoing, the tax court apparently does not have jurisdiction to hear the appeal against the additional assessments for ZV/OV premiums for the years 2014 to 2018.
3DECISION
The dish:
– declares himself incompetent.
This judgment was given by mr. drs. MM de Werd, judge, and pronounced on 22 July 2022, in the presence of the registrar mr. SCMJ Bucx.
The Clerk, The Judge,
Copies have been sent to the parties by post/e-mail on …………………….
RESISTS
Either party may object to this immediate ruling in writing within two months of the date on which it was sent to:
The Court of First Instance of Sint Maarten (tax chamber)
Front Street 58 (The Courthouse)
Philipsburg
St Martin
If the Court is of the opinion that the objection is well-founded, this ruling will lapse and the case will still be considered.
You are requested to observe the following when submitting the notice of objection:
1. Submit a copy of this decision with the notice of objection;
2. Sign the notice of objection and state the following:
a. the name and address of the applicant;
b. the date;
c. why you do not agree with this statement (the grounds for the objection).
Parties also have the option of submitting the signed notice of opposition by e-mail to the registry of the Court of First Instance: belastinggriffie@caribjustitia.org .
No court fee is payable for lodging an objection.
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