Late Tax Appeal Allowed Due to Improper Notification

• The court found the appeal admissible, but the taxpayer’s objection was correctly declared inadmissible by the inspector, so the appeal itself is unfounded.
• The appeal was filed more than 18 months late, but the taxpayer argued the objection decision had not been properly served, so the appeal period had never started.
• Because the taxpayer disputed receipt, the inspector had to prove proper mailing and delivery; the court held the inspector failed to do so.
• The decision was not properly notified to the former representative as required, meaning the appeal period did not begin.

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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