Appeal Admissible Despite Late Submitted Power of Attorney

• The taxpayer’s appeal against a BPM additional assessment was wrongly declared inadmissible because the court received a valid written power of attorney after the deadline but before the hearing.
• The Amsterdam Court of Appeal held that although the court could initially have dismissed the case for lack of a recent authorization, that ground fell away once the case was heard and the new authorization was on file.
• The lower court also misapplied Article 8:24(2) Awb, since that provision does not set specific formal requirements for a written power of attorney.
• The note about an expired passport copy was irrelevant because the passport was still valid when the authorization was submitted.
• The appeal was therefore admissible, and the Court of Appeal reduced the BPM assessment without sending the case back.

Source: futd.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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