Geen ambtshalve box 3-vermindering voor niet-bezwaarmakers na Kerstarrest

The Advocate General has determined that taxpayers who did not file objections against their box 3 assessments cannot claim automatic relief based on the Christmas ruling, and that a cassation appeal in this test case would likely fail. The dispute concerns income tax and social insurance premium assessments from 2017 through 2020 that included box 3 taxation, which the taxpayer initially accepted without filing a formal objection. Following the December 24, 2021 Christmas ruling, the taxpayer subsequently requested a reduction of these assessments, but the legal opinion suggests such retroactive claims lack sufficient grounds for success under current tax law procedures.