- The District Court and Court of Appeal rejected a claim for non-material damages for exceeding the reasonable time limit in proceedings with a financial interest of €0.80 for the interested party.
- The Supreme Court has traditionally presumed that exceeding the reasonable time limit in tax cases results in non-material damage, and compensation can be requested.
- However, due to an increasing number of tax proceedings aimed at obtaining compensation for non-material damage and related legal costs, the Supreme Court will adjust the limit for compensation to a significantly higher amount than €15.
Source BTW jurisprudentie
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