Article 28b
in forceStatutory interest on tax debts
If a tax assessment is reduced or revised to a lower amount than has meanwhile been paid on that assessment, and the taxpayer has previously submitted a request for a deferral of payment regarding the amount of that assessment contested by him, which was rejected by the tax collector by way of a decision, the taxpayer shall be reimbursed for recovery interest.
The recovery interest shall be calculated on a simple basis over the period commencing on the day following the day on which the tax assessment, for which a petition for deferral of payment has been refused by decision, becomes recoverable pursuant to Article 9, and ending 6 weeks after the date of the reduction or the revision, and shall be based on the amount to be refunded.
Indien een belastingaanslag wordt verminderd of herzien tot een lager bedrag dan inmiddels op die aanslag is betaald en de belastingschuldige eerder een verzoek om uitstel van betaling met betrekking tot het door hem bestreden bedrag van die aanslag heeft gedaan dat door de ontvanger bij beschikking is afgewezen, wordt aan de belastingschuldige invorderingsrente vergoed.
De invorderingsrente wordt enkelvoudig berekend over het tijdvak dat aanvangt de dag na de dag waarop de belastingaanslag waarvoor een verzoek om uitstel van betaling bij beschikking is afgewezen, invorderbaar is ingevolge artikel 9 en eindigt 6 weken na de dagtekening van de vermindering of de herziening en heeft als grondslag het terug te geven bedrag.
Decisions of the Dutch Supreme Court (Hoge Raad) applying this article. Annotations are unofficial translations.
Tax on passenger cars and motorcycles; procedural law; Union law; Article 28c of the Collection of State Taxes Act 1990 (Invorderingswet 1990); levying of court fees; right to full reimbursement of legal costs upon finding that the reasonable time for adjudication has been exceeded; costs for professionally provided legal assistance for the objection phase; differentiation in reimbursement between tax and social security contribution cases on the one hand and other cases on the other; Supreme Court of the Netherlands (Hoge Raad) 12 July 2024, ECLI:NL:HR:2024:1060
Decision on rechtspraak.nlArticle 30fe of the General State Taxes Act (AWR); Article 28b, paragraph 1, of the Collection of State Taxes Act 1990; Articles 13, 14 and 41 of the ECHR; Article 1 of Protocol No. 1 to the ECHR; Article 8:73 of the General Administrative Law Act (Awb). Interest compensation upon refund of wealth tax (vermogensrendementsheffing) due to a violation of Article 14 of the ECHR and Article 1 of Protocol No. 1 to the ECHR. Significance of the case law of the ECtHR.
Decision on rechtspraak.nl