Parkeerbelasting: aanmaningskosten terecht zonder e-mailbericht

Rotterdam's municipality validly notified a parking tax reassessment through a MijnOverheid message box on May 11, 2022, even though the taxpayer did not receive an email notification. The Dutch Supreme Court ruled that activating a MijnOverheid account constitutes consent to electronic communication, making the message box placement a legally valid notification method. Consequently, the municipality's €8 dunning fee was rightfully charged when the reassessment remained unpaid.