Court Decision: Rejection of Postponement Request – Case of Overdue Tax Return and Penalty

The court received a request to postpone a hearing due to the vacation of the party involved
The request for postponement was not made promptly after receiving the invitation and did not provide sufficient reasons
The request for postponement was rejected by the court
An invoice for late payment was sent to the party involved, with a promise to reduce the associated costs to zero
The party involved submitted a tax return late, resulting in a late payment penalty being rightfully imposed
The level of culpability does not affect the imposition of a late payment penalty, unless there is a complete absence of fault or a justifiable position

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.