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AG: “Obligation to use an eRecognition authentication method that has to be obtained from a commercial 3rd-party has a legal basis”

On June 13, 2022 on the website of the Dutch courts the conclusion of Advocate General Niessen in 22/01627, ECLI:NL:PHR:2022:553, was published. In the underlying case, following the judgment of the Gelderland District Court of February 15, 2022 regarding a dispute on the mandatory use of eRecognition authentication method for filing the required wage tax return, the AG filed an appeal in cassation in the interest of the law.

Source Internationaltaxplaza

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