Recently, the European Court of Human Rights (ECHR) judged in a Norwegian case that the tax authorities could request a company to provide a backup of its computer server for review at the tax office, even if the backup includes records of other companies and personal e-mails from employees. The ECHR noted that generally tax authorities may not request access to archives belonging to other tax subjects, however in this case access to such information was justified, because the archives were not clearly separated for the different companies.
Considering that citizens of the Dutch Caribbean can - in some cases - also appeal to the ECHR, this ruling could be significant to the Aruban tax practice as well.
In this newsflash we discuss, among others:
• May the tax authorities require access to a server shared with others
• How to archive your digital information