- The court assessed whether the inspector rightly declared the objections inadmissible.
- The court concluded that the inspector correctly declared the objections inadmissible.
- The objection period starts the day after the decision is officially announced.
- The objection period is six weeks, which was exceeded in this case.
- The taxpayer claimed he did not receive the assessments as he had moved to the USA.
- He informed the municipality of his move but did not use the official form.
- The taxpayer argued the assessments were wrongly addressed.
- The inspector maintained the assessments were correctly addressed based on the registered address.
- The court found the inspector correctly sent the assessments to the registered address.
- The court saw no reason to address the assessments to the business address.
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.