The court of Zeeland-West-Brabant ruled that the declarations were not submitted on time. Since the receipt theory applies, the day on which the declarations are received by the inspector is decisive.
Source: taxlive.nl
The court of Zeeland-West-Brabant ruled that the declarations were not submitted on time. Since the receipt theory applies, the day on which the declarations are received by the inspector is decisive.
Source: taxlive.nl
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