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What is a pro forma objection? It is an objection that you submit to the administrative body that made the decision within the statutory time limit to safeguard that time limit, while you only supplement the substantive grounds later. You are therefore formally objecting to a decision, but without writing out all your arguments. The administrative body then grants a rectification period during which you submit the substantiation. In this way, you do not lose any rights due to the deadline expiring, even if your file is not yet complete.
The short answer
- A pro forma notice of objection lodges a timely objection and keeps the grounds open.
- You lodge an objection with the administrative body itself, pursuant to Article 7:1 of the General Administrative Law Act (Awb).
- The time limit is six weeks (Article 6:7 of the General Administrative Law Act) and begins the day after the decision is announced (Article 6:8 of the General Administrative Law Act).
- If the grounds are lacking, the administrative body grants a period for rectification (Article 6:6 of the General Administrative Law Act).
- You use it if the deadline threatens to expire before your substantiation is complete.
What exactly is a pro forma notice of objection from a legal perspective?
According to Article 6:5, paragraph 1 of the General Administrative Law Act (Awb), a notice of objection must contain certain elements: your name and address, the date, a description of the decision against which you are challenging, and the grounds for the objection. With a pro forma notice of objection, you submit the first three elements but omit the grounds. Formally, your notice of objection is therefore incomplete.
That defect is not immediately fatal. Article 6:6 of the General Administrative Law Act (Awb) stipulates that the administrative body must first give you the opportunity to rectify the omission before the objection is declared inadmissible. In practice, the administrative body sends a letter with a rectification period, often two to four weeks, during which you submit the grounds. The notice of objection itself must, however, be submitted within the six-week period. In this way, you monitor the deadline with the pro forma document and submit the content later.
Objection or appeal: the difference
Objection and appeal are often confused, but they are different steps. Objection is the first phase: you ask the administrative body that made the decision to reconsider it (Article 7:1 of the General Administrative Law Act). Only if that objection is rejected can you lodge an appeal with the administrative court (Article 8:1 of the General Administrative Law Act). A pro forma notice of objection is therefore addressed to the administrative body itself, not to the court.
This distinction is important for addressing. If you send your pro forma notice of objection to the court instead of to the administrative body, the document will end up in the wrong place. Therefore, check the legal remedies clause at the bottom of the decision to determine to which body and at which address you are lodging an objection.
When and why pro forma
The reason for filing a pro forma objection is almost always time. The objection period of six weeks is short and begins on the day after the decision is announced. If you receive the decision late, or request an investigation into the substantiation from an accountant or advisor, you will not always be able to submit a fully substantiated notice of objection in time.
A pro forma notice of objection is a sensible intermediate step in this regard. You retain your right to object without committing yourself to unfinished arguments. Hasty grounds are difficult to reverse, as the administrative body has read them. By submitting a pro forma, you buy yourself room to carefully build your case. It is not a means to postpone matters as a matter of course: if you can provide good substantiation within the deadline, submit a full notice of objection immediately.
Deadline monitoring is the core
The value of a pro forma notice of objection stands or falls with monitoring the deadline. There are two dates. The first is the final submission date for the objection itself: six weeks after notification (Article 6:7 of the General Administrative Law Act). If you send by post, Article 6:9 of the General Administrative Law Act stipulates that you are on time if the document is posted before the end of the deadline and received within one week thereafter. The second date is the end of the rectification period for the grounds.
If you miss that second date, the administrative body will declare the objection inadmissible and the decision will stand. Therefore, note both dates immediately and request an extension in good time if you do not meet the rectification deadline.
Practical example
A hospitality business receives an additional tax assessment with a six-week objection period. The assessment is complex, and the accountant needs time to verify the figures. In the fifth week, the entrepreneur submits a pro forma notice of objection to the inspector, containing only the assessment and a statement that the grounds will follow. The administrative body grants a four-week rectification period. During those weeks, the accountant develops the substantiation, and the objection is submitted in full. Without the pro forma step, the deadline would have expired, and the assessment would have become final and irrevocable.
Honest recommendation
For a simple case that you can oversee yourself and substantiate within the deadline, you do not need a lawyer. In that case, submit a full notice of objection immediately and keep an eye on the schedule. The pro forma submission itself is also administratively simple: indicate the decision, state that the grounds will follow, sign, and send it to the correct administrative body on time.
Do seek assistance as soon as the content becomes complex, the stakes are high, or the substantiation requires research. It is precisely the grounds that determine whether the objection succeeds, and you do not want to conjure them up under time pressure. Moreover, a legal expert monitors the remediation period, ensuring that you do not lose the objection over a formality.
Want to know more or have it arranged immediately? View the pro forma notice of objection on our contracts page, read how to draft a pro forma notice of objection and what it costs to have one drawn up.
Frequently Asked Questions
It is a notice of objection that you submit to the administrative body within the time limit to safeguard that time limit, while you only supplement the grounds later. Formally, you object to a decision; the substantiation follows within the rectification period granted by the administrative body.
With the administrative body that took the decision, pursuant to Article 7:1 of the General Administrative Law Act (Awb). This is different from an appeal, which you lodge with the court. Check the legal remedies clause at the bottom of the decision to find out which body and address to submit your objection to.
The time limit is six weeks pursuant to Article 6:7 of the General Administrative Law Act (Awb). This begins the day after the decision is announced (Article 6:8 of the Awb). Your pro forma notice of objection must be received by the administrative body within those six weeks.
The administrative body may not immediately declare the objection inadmissible. Pursuant to Article 6:6 of the General Administrative Law Act (Awb), you must first be given the opportunity to rectify the omission. You will be granted a rectification period, often two to four weeks, to supplement the grounds.
A pro forma notice of objection is addressed to the administrative body itself (Article 7:1 of the General Administrative Law Act) in the first phase. A pro forma notice of appeal is addressed to the administrative court (Article 8:1 of the General Administrative Law Act), only after the objection has been rejected. The system of time limits is the same.
In that case, the administrative body declares the objection inadmissible after all, and the decision remains in effect. Therefore, note both the end date of the objection period and that of the rectification period, and request an extension in good time if you miss the deadline.
If the case is straightforward and you manage to complete the substantiation properly within the deadline. Pro forma is intended for tight deadlines or complex substantiation, not for standard practice to postpone. Hasty or unnecessary pro forma submissions offer no advantage.
