- The court ruled that the obligation to use eHerkenning for tax declarations is lawful and costs are not excessively high.
- The difference in treatment between legal entities and natural persons is considered lawful.
- The plaintiff, a business owner, failed to submit tax declarations for several quarters.
- The plaintiff argued that the imposed tax assessments and fines were unlawful due to inequality.
- The court referenced a previous ruling that supports the use of eHerkenning and its associated costs.
- The costs for eHerkenning in 2022 and 2023 were deemed reasonable and a compensation scheme was available.
- The court found no violation of the principle of equality in the different treatment of legal entities and natural persons.
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
