Hoge Raad: druk op gemachtigde kan redelijke termijn verlengen

The Dutch Supreme Court ruled that insufficient availability of a legal representative can justify extending the reasonable deadline for handling tax disputes. However, judges must assess each case individually to determine whether the representative's conduct actually affected the processing time. The court rejected a blanket extension of deadlines for all cases of the same representative, emphasizing that capacity shortages only extend deadlines when they demonstrably delay the specific case being heard.