Chapter V

By way of derogation from Article 6:8 of the General Administrative Law Act, the time limit for lodging an objection commences:

A person who has an objection against more than one tax assessment or appealable decision may lodge an objection against them by means of a single…

By way of derogation from Article 7:2 of the General Administrative Law Act, the interested party shall be heard at his request.

A refund of withheld tax or tax paid by way of a tax return, resulting from a decision by the inspector, shall be granted to the person who submitted…

By way of derogation from the provisions otherwise determined by or pursuant to this Act and the General Administrative Law Act (Algemene wet…

With a view to the answering of the legal question referred to in Article 25c by the administrative court in tax matters, the inspector shall select…

Within six weeks after the legal question referred to in Article 25c, whether or not including accessory issues, has been irrevocably answered, the…

The inspector shall decide by individual ruling:

By way of derogation from Article 8:1 of the General Administrative Law Act, an appeal against a decision taken pursuant to tax law may only be…

By way of derogation from Article 8:1 of the General Administrative Law Act, the appeal may only be lodged by:

A person who lodges an appeal against more than one decision may do so in a single petition of appeal.

By way of derogation from Article 6:8 of the General Administrative Law Act, the time limit for lodging an appeal shall commence on the day following…

If the appeal is directed against the failure of the inspector to render a decision in a timely manner, the court may determine that Chapter VIII…

Article 8:62 of the General Administrative Law Act (Algemene wet bestuursrecht) shall only apply insofar as the appeal is directed against a decision…

By way of derogation from Article 8:67, paragraph 1, of the General Administrative Law Act, the period for the adjournment of the oral pronouncement…

If the required tax return has not been filed or if there is an irrevocable information notice as referred to in Article 52a, paragraph 1, the court…

A refund of withheld tax or tax paid by way of a tax return, resulting from a decision of the court, shall be granted to the person who has lodged…

By way of derogation from Article 8:79, paragraph 2, of the General Administrative Law Act, the provision of copies or extracts to persons other than…

The court may, in the proceedings, upon the petition of a party or of its own motion, submit a question of law to the Hoge Raad for an answer by way…

In proceedings for the determination of a legal question by way of a preliminary ruling, the Minister shall appear before the Supreme Court as a…

Unless the Supreme Court, having heard the Procurator General, decides immediately in accordance with the eighth paragraph, it shall afford the…

In answering the question referred to in Article 27ga, Articles 8:14 up to and including 8:25, 8:27 up to and including 8:29, 8:31 up to and…

Without prejudice to the situation where the answer to the question referred to in Article 27ga is no longer necessary for the decision on the…

By way of derogation from Article 8:104, paragraph 1, preamble and under (a), of the General Administrative Law Act, only the interested party who…

The interested party who was entitled to lodge an appeal with the court of appeal and Our Minister may lodge an appeal in cassation with the Supreme…

The registrar of the Supreme Court shall, as soon as possible, notify the registrar of the court that rendered the contested decision of the appeal…

If an appeal in cassation has been lodged against an oral ruling, the oral ruling shall be replaced by a written ruling, unless the appeal in…

Section 8.1.2b, Articles 8:14 up to and including 8:25, 8:27 up to and including 8:29, 8:31 up to and including 8:40, 8:41, with the exception of the…

The party other than the party that has lodged the appeal in cassation may, within eight weeks after the day of dispatch of the petition for appeal…

If, either in the petition for cassation, in the statement of defence, or subsequently by the party who has lodged the appeal in cassation, within…

After the oral explanations have been held or received or, if these have not been requested, after the submission of the written pleadings by the…

The judgment of the Supreme Court shall be rendered in writing.

In the event of the withdrawal of the appeal in cassation by Our Minister, Our Minister may, at the request of the interested party, be ordered to…

In the event of a referral, the registrar of the Supreme Court shall transmit the documents and a copy of the judgment within one week to the court…

A refund of tax withheld or paid upon declaration, resulting from a judgment of the Supreme Court, shall be granted to the person who lodged the…

By way of derogation from Article 8:79, paragraph 2, of the General Administrative Law Act, the provision of copies or extracts to persons other than…