Netherlands: Trials & Appeals & Compensation

The Dutch Supreme Court has issued a decisive ruling on the contentious Box 3 tax assessments, determining the fate of taxpayers who failed to timely object to their assessments between 2017 and 2020. This judgment resolves a critical question left open by the landmark Christmas judgment of 2021, establishing whether non-objecting taxpayers can still claim relief. The decision carries significant implications for thousands of Dutch taxpayers who may have missed objection deadlines during this period.

Afgelopen week heeft de Rechtbank Den Haag voor het eerst uitspraak gedaan in de zogenoemde massaalbezwaarplus-procedure. Het beroep is ongegrond verklaard.

On Tuesday 12 November 2024 the substantive hearing will take place in the case concerning the insufficient nitrogen-approach of the State of the Netherlands.