Jurisdiction of the Court of Appeal Arnhem-Leeuwarden in the Netherlands regarding tax refund decision

• The case involves a dispute over a tax refund decision made by the Inspector.
• The Court determines that the decision is not a taxable assessment or appealable decision.
• The taxpayer argues that the non-admissibility of the appeal violates EU principles.
• The Court concludes that national procedural autonomy applies, and the taxpayer had other avenues to challenge the decision.
• The Court finds no violation of EU principles and declares the appeal inadmissible.
• The Court also determines that the lower court erred in not awarding costs and reimbursement of the filing fee to the taxpayer.

Source: uitspraken.rechtspraak.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---