- The court declares X’s appeals inadmissible because X falls under the mass objection procedure for box 3, on which a decision was made in July 2019.
- X had previously lodged an objection against IB/PVV 2015 and 2016 attacks, but the objection fell under the mass objection procedure for box 3.
- X can only appeal after receiving an individual decision on the objection, but X never applied for one.
- The court concludes that X’s objection falls under the mass objection procedure, and the fact that the Supreme Court’s judgment on box 3 relates to other tax years is irrelevant.
- Therefore, the court declares X’s appeals inadmissible.
Source Taxlive
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