Source BTW jurisprudentie in Dutch
Unofficial translation
Plaintiff has submitted a second notice of objection to the tax authorities against the decision on objection against an imposed additional assessment for turnover tax. The Tax and Customs Administration has designated this as a notice of appeal and has forwarded this to the court for further consideration on the basis of Article 6:15 Awb.
On the basis of Article 8:54 of the Awb, the court gives judgment without a hearing. Plaintiff has not paid the court fee on time. Plaintiff has not given any reason for this omission. So there has been no apology for this omission. The court further notes that, in view of Articles 6: 5 and 6: 6 Awb, the plaintiff has also been in default within the set term to submit a copy of the decision to which the dispute relates and an extract from the trade register. The appeal is therefore manifestly inadmissible.
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