During the objection phase, the administrative body is required to make documents available for inspection for at least one week prior to the hearing. This is considered a passive provision of information. Sending documents directly to the interested party is considered an active provision of information. In this case, the Tax Officer fulfilled the duty of passive information provision by making the documents available for inspection and by sending the Tariff Calculation to the resident. The Court of Appeal emphasized that it is not up to the resident to impose conditions on the Tax Officer before being invited to a hearing. The Court also stated that there is no legal basis for such conditions, and imposing them would seriously hinder the objection process.
Source BTW jurisprudentie
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