Published On: Fri, Oct 14th, 2022

Tax Office cannot find judge who has been living in St. Maarten for more than three years (UPDATED)

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PHILIPSBURG — A publication by the tax inspectorate in the National Gazette of September 30 has caused some confusion about the status of one of the judges that works at the Court in First Instance in Philipsburg.

The publication is a warrant from the Tax Inspectorate addressed to Cornelis Theodorus Mar Luijks, with the addition: “previously living at Madame Estate Road 2, Madama Estate, currently without known residence or whereabouts in St. Maarten or elsewhere.”

If this announcement were accurate it would pose a problem for the person in question, in this case Judge Coen Luijks, because the law stipulates that judges have to live in the place where they work.

But in this particular case, the Tax Inspectorate and Tax Bailiff Najesca Gumbs did not do their homework.

The Common Court of Justice in Curacao, when asked about the matter, confirmed that the person mentioned in the tax warrant is indeed Judge Luijks. Other than the Tax Inspectorate, the Common Court knows exactly where to find the judge.

On behalf of the court, Desi Dijkhuizen wrote to StMaartenNews.com that Luijks was appointed per August 1, 2019, as judge, stationed in St. Maarten.

“From August 1, 2019, Judge Luijks lives (again) in St. Maarten. Shortly afterwards he has registered as a resident at his current address with the Census Office. Since then he has been registered uninterruptedly at this address as a resident.”


In the National Gazette of October 14, tax-bailiff Najesca Gumbs announces that the tax warrant addressed to Judge Luijks has been withdrawn.