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
Latest Posts in "Netherlands"
- Mandatory E-Invoicing in the EU: What Does ViDA Mean for Your SME Clients?
- Dutch Tax Authorities Announce Major Changes to 13th Directive VAT Refund Procedure
- ViDA E‑Invoicing and Digital Reporting in the Netherlands: Strategic Choices and Phased Timeline to 2032
- VAT OSS in the Netherlands: Managing Multi-Channel Marketplace Sales and Bookkeeping Challenges
- Cabinet Response to ViDA E-Invoicing and Digital Reporting Report Sent to House of Representatives
