Objection and appeal against assessments levied

In the Netherlands, the taxpayer has the legal right to file an objection against imposed assessments. The standard term for filing an objection is six (6) weeks after the date of the assessment.

If an objection is filed under normal circumstances, deferment of payment of the assessment (for the amount objected to) can be requested and will in essence always be granted until the moment that a final decision has been taken on the objection filed. However, interest on the tax amount payable will be imposed in case of a loss.

If an objection is declined by the tax office, the taxpayer has in most cases the legal right to file an appeal with the competent tax court. The normal term for filing an appeal is also six (6) weeks after the date on which the decision on the objection is issued.