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ARTICLE · 20 MARCH 2025

Massaal Bezwaar Tegen Hoge Belastingrente

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Op 7 november 2024 is door de Rechtbank Noord-Nederland een uitspraak [verwijzing naar uitspraak] gedaan betreft de belastingrente die is berekend op een aanslag vennootschapsbelasting.

NetherlandsTax
Edwin van den Broek
Edwin van den Broek
Laurence Bos
Laurence Bos
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Op 7 november 2024 is door de Rechtbank Noord-Nederland een uitspraak [verwijzing naar uitspraak] gedaan betreft de belastingrente die is berekend op een aanslag vennootschapsbelasting. Het ging hierbij om een berekend percentage van 8% (tarief destijds) zijnde het 'hoge' tarief. De Rechtbank was van mening dat het hoge rentepercentage in strijd is met het evenredigheidsbeginsel. Volgens de Rechtbank moet het percentage voor belastingrente verlaagd worden naar 4%, zoals het van toepassing is op andere belastingmiddelen, onder andere de inkomstenbelasting en de loonbelasting.

Sinds de uitspraak op 7 november 2024 is er een groot aantal aan bezwaarschriften ingediend bij de Belastingdienst tegen de hoge belastingrente. Om dit proces binnen de Belastingdienst soepel te laten verlopen, heeft de staatssecretaris van Financiën een aanwijzing 'massaal bezwaar' aangewezen. Het doel van deze aanwijzing is om efficiënte en eenduidige afdoening van de bezwaarschriften toe te

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