- The case involves a taxpayer who filed a supplementary tax return for the first quarter of 2016 in December 2021.
- The taxpayer claims that the delay in filing was due to prolonged mental health issues, medication, and hospitalization.
- The court rules that the taxpayer has not proven that the supplementary tax return was filed as soon as reasonably possible.
- The court determines that the taxpayer did not file an objection against the refusal of the tax refund within the required timeframe.
- The court concludes that the appeal is inadmissible and sees no reason to forward it to the tax authorities for further consideration.
- The court finds that the taxpayer’s mental health issues do not excuse the delay in filing the objection.
- The court considers the fact that the taxpayer was living in his own home and receiving outpatient treatment from 2018 onwards.
- The court does not find it plausible that the taxpayer was unable to file an objection during this time, especially considering the appointment of a new guardian in 2022.
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.
