The tax judge must grant a request for a postponement of the hearing if a party requests it in a timely manner and if there are serious reasons, such as illness, why she cannot be present on the day set for the hearing, or why she unable to prepare for that meeting. The court will only reject such a request if it considers that overriding interests involved in the handling of the case stand in the way of such a postponement. The judge must motivate this decision in his decision. In that assessment, the court may not attach any significance to the extent to which a party has substantiated its position(s) up to that point.
Source BTW jurisprudentie
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