Geen verrekening niet-gerealiseerde zelfstandigenaftrek na gemiste bezwaartermijnen

A Dutch court ruled that a former taxi driver cannot claim compensation for unused self-employed tax deductions from 2011. Despite the taxpayer's argument that software errors caused the deduction to be omitted from his tax return, the Arnhem-Leeuwarden court rejected the claim, finding the explanation implausible. The case highlights how missed objection deadlines can permanently bar taxpayers from recovering tax benefits.