According to recent reports, Curacao's Ministry of Finance has been following through on its policy announced earlier this year on the temporary tightening of criminal prosecution for failing to file corporate income tax returns. As previously reported, it was decided that if, after a number of warnings, a taxpayer does not fully comply with the obligation to file a tax return(s) within the set period, criminal prosecution will begin immediately. The policy will be withdrawn if non-compliance is completely or almost completely reduced. In a decision issued in March 2024, the Court of First Instance determined that the manager of...