Article 25d
in forceObjection and appeal · Mass objection
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 one or more cases.
The inspector may agree with the interested parties in the cases referred to in the first paragraph upon a compensation for court fees and legal costs in connection with the answering of the legal question by the administrative court in tax matters, as well as the conditions under which this compensation is paid. In that case, Articles 8:74 up to and including 8:75a and Title 8.4 of the General Administrative Law Act (Algemene wet bestuursrecht) shall not apply.
Met het oog op beantwoording van de rechtsvraag, bedoeld in artikel 25c, door de bestuursrechter in belastingzaken selecteert de inspecteur een of meer zaken.
De inspecteur kan met de belanghebbenden in de zaken, bedoeld in het eerste lid, een vergoeding overeenkomen voor griffierecht en proceskosten in verband met de beantwoording van de rechtsvraag door de bestuursrechter in belastingzaken, alsmede voorwaarden waaronder deze vergoeding wordt betaald. In dat geval zijn de artikelen 8:74 tot en met 8:75a en titel 8.4 van de Algemene wet bestuursrecht niet van toepassing.
Decisions of the Dutch Supreme Court (Hoge Raad) applying this article. Annotations are unofficial translations.
Mass objection; turnover tax; private use of a car; Article 25c et seq. of the General State Taxes Act (AWR); Article 4, paragraph 2, point (a) of the Turnover Tax Act; scope of a collective decision on objection; is the commuting of employees to be qualified as private use for the purposes of turnover tax in this case? Taking into account the constant portion of the car costs?
Decision on rechtspraak.nlArt. 5.2 of the Income Tax Act 2001 (Wet inkomstenbelasting 2001) and Art. 25c et seq. of the General State Taxes Act (Algemene wet inzake rijksbelastingen). Assessment in (appellate) proceedings of disputes concerning the Box 3 levy following the conclusion of the mass objection procedure (massaalbezwaarprocedure). Significance of the Supreme Court judgment of 20 May 2022, ECLI:NL:HR:2022:718.
Decision on rechtspraak.nl