Appeal to the tax court — how does it work and what does it cost?

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€54 (consumer), €397 (entity/SME).
3. Written appeal with groundscan 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 (€147 fee).
8. Then cassation to Supreme Court (€147).

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).