Collectieve uitspraak massaal bezwaar belastingrente IB

The Dutch Tax Authority issued a collective ruling on mass objections regarding income tax interest rates applied from October 1, 2020. The Supreme Court's January 16, 2026 ruling (ECLI:NL:HR:2026:59) addressed the Tax and Collection Interest Decree's article 1(a), establishing important precedent for disputed interest calculations and taxpayer rights in mass proceedings.