Court Rules eHerkenning Requirement for Tax Filing is Lawful; Appeals Dismissed

• The court ruled that the obligation to use eHerkenning for tax declarations is lawful and costs are not excessively high.
• The difference in treatment between legal entities and natural persons is considered lawful.
• The plaintiff, a business owner, failed to submit tax declarations for several quarters.
• The plaintiff argued that the imposed tax assessments and fines were unlawful due to inequality.
• The court referenced a previous ruling that supports the use of eHerkenning and its associated costs.
• The costs for eHerkenning in 2022 and 2023 were deemed reasonable and a compensation scheme was available.
• The court found no violation of the principle of equality in the different treatment of legal entities and natural persons.

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.

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