Article 30
in forceStatutory interest on tax debts
The tax collector shall determine the amount of the recovery interest by way of a decision subject to objection. The amount of the recovery interest shall be stated separately on the copy of the ruling or the notification by which the reduction is announced, or shall be made known in writing in another manner.
Chapter V of the General State Taxes Act (Algemene wet inzake rijksbelastingen) applies mutatis mutandis to any objection, appeal, further appeal, and appeal in cassation regarding the decision referred to in the first paragraph.
De ontvanger stelt het bedrag van de invorderingsrente vast bij voor bezwaar vatbare beschikking. Het bedrag van de invorderingsrente wordt op het afschrift van de uitspraak of de kennisgeving waarmee de vermindering wordt bekendgemaakt afzonderlijk vermeld of op andere wijze schriftelijk kenbaar gemaakt.
Op het bezwaar, beroep, hoger beroep en beroep in cassatie inzake de in het eerste lid bedoelde beschikking is hoofdstuk V van de Algemene wet inzake rijksbelastingen van overeenkomstige toepassing.
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.nlRecovery interest; procedural law; the coronavirus pandemic does not automatically constitute grounds for extending the reasonable term; a finding that the reasonable term has been exceeded suffices in the event of a very minor financial interest in the proceedings.
Decision on rechtspraak.nl