The Tax Office won't respond to my objection — what now?
After 12 weeks (max 18 with extension) no decision = "fictitious refusal". Right to direct appeal to tax court. We map the route.
The Tax Office must rule on objection within 12 weeks of receipt, extendable by 6 weeks (Awb art. 7:10). After max 18 weeks without decision a "fictitious refusal" arises — you can directly appeal to court (administrative section) (Awb art. 6:12). Appeal against failure to decide has no formal deadline but must be filed within "reasonable time" (rule of thumb: within 6 weeks of expiry). Court orders Tax Office to decide within time + judicial penalty (art. 8:55b). Parallel: complaint to National Ombudsman about poor service — non-binding but systemic pressure. On urgency (imminent collection): preliminary injunction (€51 court fee).