The Supreme Court has decided today that taxpayers may lodge an appeal against the redress offered by the Tax and Customs Administration in relation to Box 3.
Massive objection
This concerns taxpayers who lodged an objection in good time against their final income tax assessment for the years 2017 and subsequent years. The mass objection procedure has been declared applicable to these objections. Following the Supreme Court’s ‘Kerst’ ruling, the Tax and Customs Administration issued a decision on these objections on 4 February 2022 collective ruling Done. Under the law, no objection or appeal may be lodged against this decision.
Legal recovery
The Tax and Customs Administration must, within six months of the collective ruling – i.e. by 4 August 2022 at the latest – reduce the tax assessments against which objections were lodged in good time. This redress is most likely to be granted in the form of the so-called fixed-sum savings option (see our article Restore box 3 for mass objectors). Taxpayers who disagree with this may, on the basis of the Supreme Court’s judgment, nevertheless lodge an objection with the Tax and Customs Administration and subsequently bring an appeal before the tax court.
The Supreme Court has also handed down a judgement that is relevant to people who have not lodged an objection, or have not done so in time. Please see our article on this subject No automatic redress for Box 3.