Article 25f
in forceObjection and appeal · Mass objection
The inspector shall decide by individual ruling:
to objections other than objections to which the designation of mass objection, as referred to in Article 25c, applies;
to objections which concern the legal question referred to in Article 25c and which have not been submitted in a timely manner.
The individual decision, as referred to in the first paragraph, is subject to the provisions laid down by or pursuant to this Act and the General Administrative Law Act (Algemene wet bestuursrecht) without restriction.
De inspecteur beslist bij individuele uitspraak:
op andere bezwaren dan bezwaren waarvoor de aanwijzing massaal bezwaar, bedoeld in artikel 25c, geldt;
op bezwaren die de rechtsvraag, bedoeld in artikel 25c, betreffen en niet tijdig zijn ingediend.
Op de individuele uitspraak, bedoeld in het eerste lid, is het bij of krachtens deze wet en de Algemene wet bestuursrecht bepaalde onverkort 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.nl