Objection and appeal

Objection and appeal

If a tax assessment is incorrect, an objection can be lodged against it. The letter of objection substantiates the incorrectness of the assessment. Based on this objection, a reconsideration of the tax assessment will take place. Our tax specialists can provide legal support during this objection procedure. Based on our expertise, an objection will be lodged and the annulment or reduction of the assessment will be sought.

If the decision on the objection is not satisfactory, an appeal may be lodged with the court. During legal proceedings, a judgment will be rendered regarding the tax assessment and any imposed fines. Our lawyers and tax specialists represent organizations and private individuals in court. Subsequently, an appeal and a cassation appeal may be lodged against the judge's ruling.

Questions regarding objections and appeals against a tax assessment or fine? Contact us.

Questions regarding tax penalties? Contact us.

The objection period: six weeks, and not a day later

The main pitfall in tax procedural law is the time limit. You must submit your notice of objection within six weeks of the date of the tax assessment or decision (Article 6:7 and Article 6:9 of the General Administrative Law Act). A notice of objection received too late is, in principle, declared inadmissible, and your case will then no longer be assessed on its merits. There is only an opening in the event of an excusable exceeding of the time limit (Article 6:11 of the General Administrative Law Act). If you are unable to fully substantiate your objection within six weeks, you may submit a pro forma notice of objection in a timely manner; the inspector will then offer a reasonable period of time to supplement the grounds pursuant to Article 6:6 of the General Administrative Law Act.

Whether you are an international group facing a multi-million euro corporate income tax assessment or the baker on the corner with a VAT reassessment: monitoring this deadline is always the first priority. Our lawyers and in-house counsel draft the notice of objection, monitor the deadline, and ensure that the assessment or decision, the date, and the reference number are correctly stated, so that the objection complies with Article 6:5 of the General Administrative Law Act (Awb).

What a good letter of objection meets

A strong notice of objection is more than just a letter stating that you disagree with the assessment. It contains clear factual substantiation, legal reasoning, and, where necessary, supporting evidence. The objection phase often offers the best chance for a quick and cost-effective solution: the inspector fully reconsiders the assessment and can reduce or annul it before a judge becomes involved. We assess whether the Tax and Customs Administration has correctly applied the facts and the law, and where relevant, we also employ formal defenses (for example, a defect in the assessment procedure or an incorrect distribution of the burden of proof).

During the objection procedure, you have the right to be heard. In that hearing, we explain your position to an inspector other than the one who imposed the assessment, and we are granted prior access to the file (the documents relevant to the case, Article 7:4 of the General Administrative Law Act). This hearing is often decisive in settling a dispute during the objection phase.

Deferral of payment and collection during objection

An objection or appeal does not automatically suspend the payment obligation. However, you can request a deferral of payment from the Tax and Customs Administration for the disputed amount for the duration of the proceedings. This prevents you from having to pay while the assessment is still under discussion and collection measures are being taken. We request this deferral simultaneously with the objection and, where necessary, arrange agreements regarding security, so that the continuity of your business is not jeopardized.

From appeal to the district court to cassation at the Supreme Court

If the decision on the objection is not satisfactory, an appeal may be lodged with the District Court (Tax Law Sector), again within six weeks. The District Court fully reviews the assessment and any penalties, both factually and legally. Court fees are payable for appeals, higher appeals, and cassation; if you win the proceedings, you are entitled to reimbursement of legal costs. You may appeal the District Court's decision to the Court of Appeal. The final step is an appeal in cassation to the Supreme Court, which exclusively assesses whether the law has been applied correctly and whether no procedural errors have been made; in certain cases, leapfrog cassation (directly from the District Court to the Supreme Court) is possible. In each phase, the six-week time limit following the date of the decision applies again.

Our lawyers litigate before the District Court, the Court of Appeal, and the Supreme Court, and represent both organizations and private individuals. In doing so, lawyers and (in-house) legal counsel work together in mixed teams, ensuring that tax substance and litigation experience go hand in hand.

Objection to tax penalties

In addition to tax assessments, the Tax and Customs Administration often imposes fines, such as a default fine (for a procedural error) or an offense fine (for intent or gross negligence). You can lodge a separate objection and appeal against a fine. In the case of offense fines, the inspector bears the burden of proof regarding intent or gross negligence, and safeguards under criminal law and the ECHR also apply. A strong defense can have a fine waived or substantially reduced. Read more about our approach to tax fines.

Ex officio reduction: options still available even after the term has expired

If you have passed the six-week objection period, all is not necessarily lost. Under certain conditions, you may request the inspector to reduce the assessment ex officio (Article 9.6 of the Income Tax Act 2001 for income tax, and Article 65 of the General Act on State Taxes more generally). Such a request has its own time limits and a more limited review, but can still lead to a refund in the case of a demonstrably excessive assessment. We will assess whether this path is likely to succeed in your situation.

Our approach to objections and appeals

We work in clear steps: first, a quick assessment of the tax assessment and the time limit; then, the timely filing of a (pro forma) objection with a request for deferment of payment; followed by the substantiation, the hearing, and the decision on the objection. Should this result in legal proceedings, we litigate at the District Court, the Court of Appeal, and, if necessary, the Supreme Court. Because MKB Juristen works with mixed teams of lawyers and in-house counsel, we serve both international corporations and small business owners at fixed, pre-agreed rates.

Part of our expertise in Tax Law

Objections and appeals are part of our broader expertise in Tax Law. Disputes often start with the tax return filed with the Tax and Customs Administration or with an imposed tax penalty. Our tax specialists, lawyers, and in-house counsel guide you through the entire process.

Frequently asked questions about objections and appeals

Within what timeframe must I object to a tax assessment?
Within six weeks of the date of the assessment or decision (Article 6:7 of the General Administrative Law Act). Submitting too late generally leads to inadmissibility.

Do I need a lawyer for an objection or appeal?
A lawyer is not mandatory during the objection and appeal phases. However, given the deadlines, the burden of proof, and procedural law, expert assistance almost always pays off. Our lawyers and (corporate) legal counsel assist you at every stage.

Do I have to pay the assessment while my objection is pending?
In principle, yes, because an objection does not suspend payment. However, you can request a deferral of payment from the tax collector for the disputed amount. We will arrange this simultaneously with the objection.

What can I do if the objection period has already expired?
Sometimes a request for ex officio reduction is possible (including Article 9.6 of the Income Tax Act 2001 and Article 65 of the General Tax Act). We will assess whether this has a chance of success in your case.

How far can I proceed?
After the decision on the objection, you can appeal to the District Court, then to the Court of Appeal, and finally to the Supreme Court in cassation. A time limit of six weeks applies at each stage.