Belastingrechter mag niet oordelen over schade door bankbeslag

The Court of Arnhem-Leeuwarden has ruled that tax authorities lack jurisdiction to award compensation for damages resulting from bank seizures and offsetting of funds. A company facing such claims must instead pursue relief through civil courts. The ruling emerged from a case involving a business that received reassessment notices for payroll taxes and value-added tax covering 2020 and 2021. Due to a technical error, these notices were sent to an outdated address, causing the company to miss payment deadlines. Subsequently, the tax authority issued reminders, enforcement orders, and recovery costs, ultimately leading to bank seizures that caused financial harm to the business.