Article 26
in forceObjection and appeal · Appeal
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 lodged with the administrative court if it concerns:
a tax assessment, including the set-off prescribed in Article 15, or
an appealable order
The payment or remittance upon declaration, or the withholding by a withholding agent, of an amount as tax shall, for the purpose of the possibility of appeal, be equated with a decision of the inspector that is subject to objection. The statutory provisions regarding objection and appeal against such a decision shall apply mutatis mutandis, insofar as the nature of the payment, the remittance, or the withholding does not preclude this.
In afwijking van artikel 8:1 van de Algemene wet bestuursrecht kan tegen een ingevolge de belastingwet genomen besluit slechts beroep bij de bestuursrechter worden ingesteld, indien het betreft:
een belastingaanslag, daaronder begrepen de in artikel 15 voorgeschreven verrekening, of
een voor bezwaar vatbare beschikking.
De voldoening of afdracht op aangifte, dan wel de inhouding door een inhoudingsplichtige, van een bedrag als belasting wordt voor de mogelijkheid van beroep gelijkgesteld met een voor bezwaar vatbare beschikking van de inspecteur. De wettelijke voorschriften inzake bezwaar en beroep tegen zodanige beschikking zijn van overeenkomstige toepassing, voorzover de aard van de voldoening, de afdracht of de inhouding zich daartegen niet verzet.
Decisions of the Dutch Supreme Court (Hoge Raad) applying this article. Annotations are unofficial translations.
Tax on passenger cars and motorcycles; procedural law; Act on the Revaluation of Legal Costs Compensation for WOZ and BPM; final judgment following the Supreme Court judgment of 17 April 2026, ECLI:NL:HR:2026:677
Decision on rechtspraak.nlProcedural law; Articles 8:41 and 8:109 of the General Administrative Law Act (Awb); Article 267 of the Treaty on the Functioning of the European Union (TFEU); Articles 47 and 52 of the Charter of Fundamental Rights of the European Union; review of the court fee levy regulation against the EU law principle of proportionality; determination of the reasonable time for adjudication; no necessity to refer questions for a preliminary ruling.
Decision on rechtspraak.nlTax on passenger cars and motorcycles; procedural law; Articles 22j and 26b of the General State Taxes Act (AWR); Article 6:10 of the General Administrative Law Act (Awb); Article 52 of the Charter of Fundamental Rights of the European Union; prematurely filed objection against payment upon tax return; admissibility.
Decision on rechtspraak.nlTurnover tax; Article 31 of the Turnover Tax Act; Article 26 of the General State Taxes Act (AWR); the court rules that the inspector correctly upheld a decision rejecting a request for a refund of turnover tax in the decision on objection; assessment by the court of appeal as to whether the relevant decision of the inspector is subject to objection as referred to in Article 26, paragraph 1, letter b, of the General State Taxes Act (AWR); significance of the Supreme Court judgment of 16 July 2021, ECLI:NL:HR:2021:1153.
Decision on rechtspraak.nlTax interest; Article 8:73 of the General Administrative Law Act (Awb); right to compensation for non-pecuniary damage due to exceeding the reasonable term in cases exclusively concerning a dispute over a decision regarding tax interest; calculation of compensation for non-pecuniary damage for the objection and appeal phase in the event of an inadmissible appeal.
Decision on rechtspraak.nl