- 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
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.
