The Register Tax Advisors (RB) reports this. The case surrounding these taxpayers is already playing. Earlier, the Supreme Court ruled that the fact that the tax authorities are taxing on fictional won on capacity is contrary to human rights: that led to some people, those lower returns than with which the tax authorities calculated, paid tax on profits that they did not make at all.
Masaal Objection plus procedure
To make up for that, a substantial recovery operation has now been set up: taxpayers who actually achieved less return than the tax authorities assumed in the tax years 2017 up to and including 2024 may demonstrate that via an online form. They can thus claim a tax refund.
For the 2021 up to and including 2024, everyone can fill in the form, but different rules apply for the years 2017 to 2020: those who want to claim a tax refund for those years must have objected to the tax authorities in time. Anyone who did not do that (for the time being) have bad luck: the tax authorities had to reject thousands of completed forms because these people did not object in time.
Tax and Customs Administration rejects a lot of box 3 refunds: here you have to pay attention to this to prevent disappointment
That is unfair, many taxpayers think, and that is why the so-called ‘massive objection plus procedure’ has been started. Four proceedings were submitted to the court, with the ultimate goal of having the Supreme Court ruled on this. It is common for the court to first consider such a case. This is followed by a decision of a court of appeal. If one of the parties does not agree with a decision of the Court, it can go into cassation and enforce a definitive ruling from the Supreme Court.
Box 3
In two of the four proceedings, the court has now ruled: the taxpayers in question do not receive a legal recovery. Normally a walk to the Court of Appeal would now follow, but through jump cassation, the cases are now immediately submitted to the Supreme Court.
This is an exceptional procedure that is only possible if all parties agree and for which approval of the State Secretary for Finance is also required. The RB expects on the basis of previous procedures that the Supreme Court will process the cases after a few months. “A ruling this year is not obvious,” concludes the umbrella organization, which works together with other organizations – such as the Consumers’ Association, Consumer Claim and the Bond for Taxpayers – on a cassation appeal.