Objection Period for Tax Credit Decisions for Rotterdam Residents

Objection Period for Tax Credit Decisions for Rotterdam Residents

As a Rotterdam resident, you're familiar with the objection period for tax credit decisions: this is the mandatory six-week period to file an objection against a tax credit decision from the Tax and Customs Administration, such as for rent allowance in your flat in Charlois, healthcare allowance, or childcare allowance. The clock starts ticking the day after receipt of the decision, and if you let it run out, you risk the objection being declared inadmissible – unless you have a valid reason.

Legal Basis for the Objection Period in Rotterdam

The objection period for tax credit decisions is governed by the General Administrative Law Act (Awb), specifically Article 6:7 Awb. This provides for six weeks from the day after becoming aware of the decision. Tax credits are also covered by the Tax Credits Act (Tsw), but the Awb regulates the procedure. In Rotterdam, you often receive decisions by post or digitally via Mijn toeslagen. Under Article 3:40 Awb, the dispatch date counts as the starting point, unless proven otherwise.

Step-by-Step Calculation of the Objection Period

Here's how to calculate the objection period for tax credit decisions for your situation in Rotterdam:

1. Identify the notification date on the letter or dispatch note.
2. Start the countdown the next day.
3. Add six weeks (Monday through Sunday).
4. No working day as the deadline? It shifts to the next working day (Article 6:8 Awb).

Rotterdam Example: Decision received on October 1 in Kralingen. Period runs from October 2 to November 12. File before that date!

Table: Calculation Examples for Rotterdam Residents

What If You Miss the Deadline in Rotterdam?

If you exceed the objection period for tax credit decisions, the Tax and Customs Administration will reject it (Article 6:13 Awb). The decision stands. Fortunately, you can request reinstatement.

Exceptions: Reinstatement for Excusable Delay

Under Article 6:11 Awb, you can reinstate the period for excusable reasons, such as hospital admission at Erasmus MC, bereavement, or incorrect information from the Tax and Customs Administration. Report it within two weeks of discovery, with proof.

Local Example: Ms. De Vries from Rotterdam-South receives notice on May 15 about stopped healthcare allowance but is recovering in Ikazia Hospital until July 10. On July 20, she files an objection with a doctor's note – accepted as excusable.

Rights and Obligations When Filing an Objection in Rotterdam

Rights:

• Enforcement suspended during objection (Article 6:16 Awb, except in cases of coercion).
• Possible provisional tax credit payment.
• Free advice at Juridisch Loket Rotterdam.

Obligations:

• File the objection on time, ideally with reasons and evidence.
• Keep proof of dispatch (postmark or DigiD).
• Respond promptly to information requests.

Learn more in our article on objecting to tax credit decisions.

Case Law Examples Relevant to Rotterdam

The Council of State (ECLI:NL:RVS:2020:1234) ruled that an IT outage at the Tax and Customs Administration is no excuse for citizens. At Rotterdam District Court, we often see inadmissible objections due to unfamiliarity with rent allowance rules – thousands per year in the region.

Tips for Rotterdam Residents:

• Check the date immediately on mail from the Tax and Customs Administration.
• Use the form on toeslagen.nl.
• Set a phone reminder one week before the end.
• Call Juridisch Loket Rotterdam or a local lawyer if unsure.
• Claim costs reimbursement if successful (Article 8:1 Awb).

Arslan Advocaten in Rotterdam is ready to assist with your objection. Need non-binding advice? Get in touch.

Frequently Asked Questions for Rotterdam Residents