Article 27e
in forceObjection and appeal · Appeal
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 shall declare the appeal unfounded, unless it has been shown that and to what extent the decision on the objection is incorrect.
If the court declares the appeal against an information notice as referred to in Article 52a, paragraph 1, to be unfounded, the court shall set a new time limit for complying with the obligations referred to in that notice, in situations where such compliance is still possible, unless there is a case of manifestly unreasonable use of procedural law.
This article does not apply insofar as the appeal is directed against a penalty for an administrative offence (vergrijpboete).
Indien de vereiste aangifte niet is gedaan of sprake is van een onherroepelijk geworden informatiebeschikking als bedoeld in artikel 52a, eerste lid, verklaart de rechtbank het beroep ongegrond, tenzij is gebleken dat en in hoeverre de uitspraak op het bezwaar onjuist is.
Indien de rechtbank het beroep tegen een in artikel 52a, eerste lid, bedoelde informatiebeschikking ongegrond verklaart, stelt de rechtbank een nieuwe termijn voor het voldoen aan de in die beschikking bedoelde verplichtingen, in situaties waarin daar nog gevolg aan kan worden gegeven, tenzij sprake is van kennelijk onredelijk gebruik van procesrecht.
Dit artikel vindt geen toepassing voor zover het beroep is gericht tegen een vergrijpboete.
Decisions of the Dutch Supreme Court (Hoge Raad) applying this article. Annotations are unofficial translations.
Income tax; formal tax law; Article 4.22 of the Income Tax Act 2001; Article 27e of the General State Taxes Act (AWR); substantial interest; alienation gain; agreement not concluded under normal circumstances; requirement to file a tax return, reversal of the burden of proof; facts newly pleaded in cassation.
Decision on rechtspraak.nlTurnover tax; Articles 167, 168, 206, and 250 of the VAT Directive 2006; Article 15 of the Turnover Tax Act 1968 (Wet op de omzetbelasting 1968); Article 25, paragraph 3, and Article 27, letter e, 1º, of the General State Taxes Act (Algemene wet inzake rijksbelastingen); right to deduction of turnover tax; failure to file a tax return; increase of the burden of proof that the conditions for exercising the right to deduction have been met; compatibility with Union law.
Decision on rechtspraak.nlArticle 9 AWR; Article 25, paragraph 3, AWR; Article 27e, paragraph 1, AWR; Article 67d AWR; Article 67e AWR; is a penalty for administrative offence (vergrijpboete) also possible if the interested party has not been correctly invited to file a tax return?; furthermore, is a formal demand (aanmaning) required?; the significance of an invitation and a formal demand for the concept of failure to file the required tax return.
Decision on rechtspraak.nlIncome tax. Art. 27e, paragraph 1, AWR (General State Taxes Act). Reasonable estimate; burden of pleading and burden of proof.
Decision on rechtspraak.nl