The tax judge must grant a request for a postponement of the hearing if a party requests it in a timely manner and if there are serious reasons, such as illness, why she cannot be present on the day set for the hearing, or why she unable to prepare for that meeting. The court will only reject such a request if it considers that overriding interests involved in the handling of the case stand in the way of such a postponement. The judge must motivate this decision in his decision. In that assessment, the court may not attach any significance to the extent to which a party has substantiated its position(s) up to that point.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- Low-Care Hospice Entitled to VAT Deduction for Services Provided, Court Rules
- Court Allows Partial VAT Deduction for New Complex Construction Costs; Appeal Partially Successful
- No VAT Deduction for New Atelier House Construction, Court Rules Against Taxable Rental Option
- Netherlands 2026 Tax Plan: VAT Reversal, Property Rules, and Cross-Border Compliance Changes
- Court Ruling on Customs Debt Liability and Warehouse Regulation Compliance in Noord-Holland Case
