drs. Michiel Hennevelt provides a pre-comment to a judgment of the Supreme Court in which the Supreme Court says that it is unacceptable that the tax interest is calculated over a period in which the Tax and Customs Administration already has the tax amount at its disposal. As a result, the regulation of the tax interest would deviate from the regulation of the default interest in the Awb and the tax legislator wanted to align the tax interest with the default interest regulation in the Awb.
Source Taxence
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