Appeal to the tax court — how does it work and what does it cost?
On rejected objection: 6-week appeal deadline, €51 court fee (2026), written procedure. Success rate 30-45% with strong substantiation.
Procedure (Awb section 8): (1) Appeal to district court, administrative section (tax sub-section), within 6 weeks of objection decision (postmark/date counts). (2) Court fee 2026: €51 (consumer), €185 (entity/SME). (3) Written appeal with grounds — can be brief, substantive later. (4) Tax Office files defence + file. (5) Possibly hearing (often written disposal on simple cases). (6) Decision within 6-12 months, written. (7) Further appeal possible to Court of Appeal (€136 fee). (8) Then cassation to Supreme Court (€278). Tips: attach all evidence; cite case law (rechtspraak.nl); proportionality argument on high penalties. On winning: refund of court fee + costs award (typically €600-€1,200 standard, higher on complex cases).