News item | 27-01-2023 | 16:10
Today, the designation ‘massive objection plus’ was made for the non-objectors in box 3 for the years 2017-2020. The publication of the designation in the Government Gazette makes the decision for the ‘mass objection plus’ procedure official. Non-objectors with box 3 income for the years 2017-2020 therefore do not have to take any action. The ‘mass objection plus’ procedure ensures that new legal proceedings are as little burdensome as possible for taxpayers, authorized representatives, the judiciary and the Tax and Customs Administration.
Legal questions and cases
On May 20, 2022, the Supreme Court (HR) ruled that non-objectors are not entitled to legal reparation-oriented compensation. Following this HR ruling, the government investigated whether and if so how it was possible to compensate non-objectors after all. In the end, the cabinet decided not to offer compensation to those who did not object.
The many reactions to this decision and discussions with interest groups showed that many taxpayers still want to litigate on the question of whether non-objectors are entitled to legal reparation. Recently, legal questions have been drawn up in consultation with the interest groups involved in order to provide the desired clarity to interest groups and taxpayers. These are questions that have not been explicitly dealt with in the judgment of 20 May 2022. These questions will be submitted to the tax court.
Process
The decision not to offer non-objectioners compensation aimed at redress has led to a great many reactions. The mass objection plus procedure makes it possible to take a decision in one go, even for large numbers of requests for official reduction, after the court has ruled. As a result, not all requests need to be handled individually. The submitted requests will be kept separate until a decision is made. It has been promised that for the years 2017 up to and including 2020, all non-objectors can claim a final judgment from the court following the ‘mass objection plus’ procedure. Even if they have not submitted a request. Non-objectors do not have to take any action themselves. Together with the interest groups, a number of cases will be selected in the near future that will be submitted to the court. However, the government continues to emphasize that the HR has clearly indicated in its judgment of 20 May 2019 that non-objectors are not entitled to box 3 compensation aimed at restoration of rights. The government therefore does not expect that new procedures for non-objectors will offer a great chance of redress.
Taxpayers who have already submitted an objection or request will receive an information letter from the Tax and Customs Administration in the coming period.