The Netherlands has published a Collective Decision concerning the increased rate of interest on tax (Belastingrente) that applies to corporate taxpayers. Interest on tax is charged if the tax authority is unable to determine a tax assessment on time, for example because a taxpayer filed a tax return late or incorrectly. It is also used for reimbursement if the tax authority takes too long to impose a tax assessment. As previously reported, the Dutch Supreme Court issued a judgment on 16 Jan…