Rb. Noord-Holland - AWB-20 2618
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| Rb. Noord-Holland - AWB-20_2618 | |
|---|---|
 | |
| Court: | Rb. Noord-Holland (Netherlands) |
| Jurisdiction: | Netherlands |
| Relevant Law: | Article 8 ECHR |
| Decided: | 27.10.2020 |
| Published: | 02.11.2020 |
| Parties: | Tax and Customs Administration |
| National Case Number/Name: | AWB-20_2618 |
| European Case Law Identifier: | ECLI:NL:RBNHO:2020:8440 |
| Appeal from: | |
| Appeal to: | |
| Original Language(s): | Dutch |
| Original Source: | Rechtspraak.nl (in Dutch) |
| Initial Contributor: | n/a |
The way in which the Dutch Tax and Customs Administration has organised its proceedings (assigning different stages of the tax levy and objection processes to different organisational units established in different locations) doesn't constitute a breach of Article 8 of the ECHR, as such interference in an individual's right to privacy is consistent with the requirements of Article 8, paragraph 2 (namely in accordance with the law, in pursuit of a legitimate aim, and necessary in a democratic society).
English Summary
Facts
The plaintiff received a tax assessment from the Dutch Tax and Customs Administration (i.e. a letter in which it tells you how much you have to pay).She did’t agree with its content, and therefore submitted an objection. The Tax and Customs Administration rejected the objection and maintained the assessment and the tax decision. So the plaintiff filed an appeal.
One of the grounds for appeal argued by the plaintiff was that her privacy (as enshrined in Article 8 of the European Convention on Human Rights) has been violated. Different stages of the tax levy and objection processes have indeed been assigned to different organisational units established in different locations, which gave the plaintiff an unpleasant feeling that her details were everywhere. As a result, a relatively large number of people were required to gain access to her information.
Dispute
Does the way the tax levy and objection processes of the Dutch Tax and Customs Administration have been designed violate the plaintiff's privacy?
Holding
In the District Court's opinion, the tax levy and objection processes constitute in itself an interference with an individual's right to privacy by the public authorities. After all, the Tax and Customs Administration collects and stores large amounts of information of a private nature in that context. Such interference is reinforced by the fact that various stages of the tax levy and objection processes were assigned to different organisational units.
However, not all interference with an individual's right to privacy constitutes a breach of Article 8 of the ECHR. This is not the case if the interference is in accordance with the law and is necessary in a democratic society in the interests of national security, public safety or the economic well-being of the country, for the prevention of disorder or crime, for the protection of health or morals, or for the protection of the rights and freedoms of others. (Article 8(2) of the ECHR).
According to the Court,
(1) The way in which the Tax and Customs Administration has organised its proceedings is regulated by the law (Article 3 of the Tax and Customs Administration Implementation Regulations 2003). It therefore meets the requirement of a legal basis.
(2) This type of organisation was prompted by the desire to shape the activities of the Tax and Customs Administration as efficiently as possible and enable greater flexibility. This makes the measure necessary in a democratic society in the interest of the economic well-being of the country.
In view of the foregoing, the Court concluded that the plaintiff's right to privacy has not been violated and the appeal was dismissed as unfounded.
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English Machine Translation of the Decision
The decision below is a machine translation of the Dutch original. Please refer to the Dutch original for more details.
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antwoord op de volgende vragen:</para><para /><para>Is de aanslag tijdig opgelegd?</para><para> </para><para>Heeft verweerder tijdig beslist op het bezwaar van eiseres?</para><para> </para><para>Bestaat er recht op aftrek van kosten in verband met juridische procedures?</para><para> </para><para>Bestaat er recht op aftrek van specifieke zorgkosten?</para><para /><para>indien de kosten in verband met de juridische procedures en de zorgkosten niet in aftrek komen op het box 1-inkomen, kunnen zij dan als schulden in box 3 in aanmerking worden genomen?</para><para /><para>Heeft verweerder de privacy van eiseres geschonden?</para><para> </para><para>Heeft verweerder het dossier juist samengesteld?</para><para /><para>Heeft verweerder de algemene beginselen van behoorlijk bestuur geschonden?</para></inhoudsindicatie>" /><meta property="dcterms:created" content="2020-10-27" datatype="xsd:date" /><link rel="dcterms:subject" 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view document</h1><h2 class="left"> ECLI: NL: RBNHO: 2020: 8440</h2><div class="btn-group rs-share rs-hide-mobile no-print"> <button class="rs-btn-secondary rs-btn dropdown-toggle" type="button" id="dropdownMenu1" data-toggle="dropdown" aria-haspopup="true" aria-expanded="true">Share pronunciation<span class="tri-down"></span></button><ul class="dropdown-menu rs-dropdown" aria-labelledby="dropdownMenu1"><li> <a href="javascript:window.print()" id="linkToPrint" class="printUitspraak" title="Print the document" onclick="javascript:_paq.push(['trackEvent','uitspraken-pagina', 'button', 'printen']);"><span>Print</span></a></li><li> <a class="pdfUitspraak no-print" href="/InzienDocument/GetPdf?ecli=ECLI%3ANL%3ARBNHO%3A2020%3A8440" onclick="javascript:_paq.push(['trackEvent','uitspraken-pagina', 'button', 'download-pdf']);">Save as PDF</a></li><li> <a href="javascript:undefined" id="copyUitspraak" class="no-print" data-clipboard-text="http://deeplink.rechtspraak.nl/uitspraak?id=ECLI:NL:RBNHO:2020:8440" title="Copy link to statement" onclick="javascript:_paq.push(['trackEvent','uitspraken-pagina', 'button', 'kopieer']);"><span>Copy link</span></a></li></ul></div><div class="rs-copied-to-clipboard" id="clipboardInfo" style="display: none;"> Link copied to clipboard</div></div><div class="rs-panel-body"><dl class="dl-horizontal"><dt> Authority</dt><dd> <span>District Court of North Holland</span></dd><dt> Date of judgment</dt><dd> 27-10-2020</dd><dt> Date of publication</dt><dd> 02-11-2020</dd><dt> Case number</dt><dd> <span>AWB - 20 _ 2618</span><br /></dd><dt> Jurisdictions</dt><dd> <span>Tax law</span><br /></dd><dt> Special characteristics</dt><dd> <span>First instance - single</span><br /></dd><dt> Content indication</dt><dd><div class="inhoudsindicatie"><p> ib / pvv<span class="linebreak1"></span></p><p> In dispute is the answer to the following questions:<span class="linebreak1"></span></p><p> Was the assessment imposed on time?<span class="linebreak1"></span></p><p> Has the defendant made a timely decision on the plaintiff's objection?<span class="linebreak1"></span></p><p> Is there a right to deduct costs related to legal proceedings?<span class="linebreak1"></span></p><p> Is there a right to deduction of specific healthcare costs?<span class="linebreak1"></span></p><p> if the costs related to the legal proceedings and the healthcare costs are not deducted from box 1 income, can they be taken into account as debts in box 3?<span class="linebreak1"></span></p><p> Has the defendant violated the privacy of the plaintiff?<span class="linebreak1"></span></p><p> Has the defendant compiled the file correctly?<span class="linebreak1"></span></p><p> Has the defendant violated the general principles of good administration?</p></div></dd><dt> Locations</dt><dd> <span>Rechtspraak.nl</span><br /> <span>Viditax (FutD), 11/03/2020</span><br /></dd><dt class="no-print"></dt><dd class="no-print"> <a href="https://linkeddata.overheid.nl/document/ECLI:NL:RBNHO:2020:8440" id="linkToKoop" class="koopUitspraak" title="Enriched pronunciation"><span class="no-print">Enriched pronunciation</span></a></dd></dl><div class="btn-group rs-share rs-hide-desktop no-print"> <button class="rs-btn-secondary rs-btn dropdown-toggle" type="button" id="dropdownMenu1" data-toggle="dropdown" aria-haspopup="true" aria-expanded="true">Share pronunciation<span class="tri-down"></span></button><ul class="dropdown-menu rs-dropdown" aria-labelledby="dropdownMenu1"><li> <a href="javascript:printUitspraak()" id="linkToPrint" class="printUitspraak" title="Print the document" onclick="javascript:_paq.push(['trackEvent','uitspraken-pagina', 'button', 'printen']);"><span>Print</span></a></li><li> <a class="pdfUitspraak no-print" href="/InzienDocument/GetPdf?ecli=ECLI%3ANL%3ARBNHO%3A2020%3A8440" onclick="javascript:_paq.push(['trackEvent','uitspraken-pagina', 'button', 'download-pdf']);">Save as PDF</a></li><li> <a href="javascript:undefined" id="copyUitspraak" class="no-print" data-clipboard-text="http://deeplink.rechtspraak.nl/uitspraak?id=ECLI:NL:RBNHO:2020:8440" title="Copy link to statement" onclick="javascript:_paq.push(['trackEvent','uitspraken-pagina', 'button', 'kopieer']);"><span>Copy link</span></a></li></ul></div><div class="uitspraakH3"><h3> Statement </h3></div><div><div class="uitspraak"><div class="uitspraak-info"><h2 name="ID0EJ" style="font-weight:bold;" class="bridgehead"> District Court of Noord-Holland</h2><div class="parablock"><p> Place of meeting Haarlem</p></div><span class="linebreak1"></span><div class="parablock"><p> Administrative law</p></div><span class="linebreak1"></span><div class="parablock"><p> case number: HAA 20/2618 </p></div><span class="linebreak1"></span><h2 name="ID0EDB" style="font-weight:bold;" class="bridgehead"> Single Judge Chamber's judgment of 27 October 2020 in the case between</h2><h2 name="ID0EIB" style="font-weight:bold;" class="bridgehead"> drs. [X], residing in [Z], plaintiff,</h2><div class="parablock"><p> and</p></div><span class="linebreak1"></span><div class="parablock"><p> <span class="emphasis" style="font-weight:bold;">the inspector of the tax authorities / private individuals, Amsterdam office</span> , defendant.</p></div><span class="linebreak3"></span></div><div class="section procesverloop"><h2> Process course</h2><span class="linebreak1"></span><div class="parablock"><p> Plaintiff has lodged a complaint with the defendant. Because the respondent did not take a decision, the claimant gave him notice of default and subsequently filed an appeal for not taking a decision on time.</p></div><span class="linebreak1"></span><div class="parablock"><p> Plaintiff has also given the defendant notice of default for not imposing an assessment on income tax and national insurance contributions (IB / PVV) for the year 2018 on time. She has also lodged an appeal in this regard.</p></div><span class="linebreak1"></span><div class="parablock"><p> The defendant subsequently imposed an assessment on the plaintiff for the year 2018 by IB / PVV, calculated on the basis of a taxable income from work and home of € 15,025. He thereby issued a decision regarding tax interest, whereby an amount of € 3 in tax interest has been paid. Plaintiff has lodged an objection and an appeal against this assessment and interest decision.</p></div><span class="linebreak1"></span><div class="parablock"><p> The respondent has upheld the assessment and the decision on tax interest by ruling on the objection. Plaintiff has also lodged an appeal against this.</p></div><span class="linebreak1"></span><div class="parablock"><p> Respondent has lodged a statement of defense.</p></div><span class="linebreak1"></span><div class="parablock"><p> Plaintiff submitted further documents before the hearing. Copies of these documents were provided to the defendant.</p></div><span class="linebreak1"></span><div class="parablock"><p> The hearing took place on August 5, 2020 in Haarlem.</p></div><span class="linebreak1"></span><div class="parablock"><p> Plaintiff has appeared. Respondent was represented by [A] and mr. [B].</p></div><span class="linebreak3"></span></div><div class="section"><h2> Considerations</h2><span class="linebreak1"></span><div class="parablock"><p> <span class="emphasis" style="border-bottom:1px solid black;">Facts</span></p></div><p> 1. Plaintiff was born on [..].<span class="linebreak1"></span></p><p> 2. Plaintiff's income in 2018 consisted of a payment under the Participation Act amounting to € 15,229.<span class="linebreak1"></span></p><p> 3. By letter of 17 December 2018, the Claimant submitted a request for data erasure to the Defendant on the basis of the General Data Protection Regulation ( <span class="hl0">GDPR</span> ). An appeal is now being made to the Amsterdam District Court.<span class="linebreak1"></span></p><p> 4. On March 29, 2019, the plaintiff's IB / PVV declaration for the year 2018 was received by the defendant.<span class="linebreak1"></span></p><p> 5. By letter of 29 October 2019, the respondent requested additional information from the plaintiff in response to her IB / PVV declaration for the year 2018. The plaintiff provided this information in a letter of 6 November 2019.<span class="linebreak1"></span></p><p> 6. On November 6, 2019, the plaintiff also issued a notice of default to the defendant because he had not decided on a complaint filed by the plaintiff on September 30, 2019 at the office of the Tax Authorities, Amsterdam office.<span class="linebreak1"></span></p><p> 7. In a letter of 8 November 2019, the defendant informed the plaintiff that its notice of default does not relate to an application within the meaning of Article 1: 3 of the General Administrative Law Act (Awb), so that he does not have time to assess the right to a penalty. According to the letter, this notification is not open to objection or appeal.<span class="linebreak1"></span></p><p> 8. By letter of 11 November 2019, the respondent informed the plaintiff of its intention to deviate from its IB / PVV declaration for the year 2018.<span class="linebreak1"></span></p><p> 9. In a letter of 20 November 2019, the Plaintiff responded to the intention of the Defendant and requested that he impose a provisional assessment in accordance with her declaration.<span class="linebreak1"></span></p><p> 10. In a letter of November 29, 2019, the Plaintiff responded to the letter of the Defendant of November 8, 2019. The subject of this letter is stated: “Your letter of 8 November 2019 regarding IGS. Objection ”.<span class="linebreak1"></span></p><p> 11. On December 5, 2019, the respondent announced that it would impose the IB / PVV assessment for the year 2018 in accordance with its letter of 11 November 2019.<span class="linebreak1"></span></p><p> 12. By letter of 9 December 2019, the plaintiff filed an appeal with the Amsterdam District Court against the defendant's refusal to take a (correct) decision. The Amsterdam District Court registered this appeal under case number AMS 19/6551 and requested the Plaintiff by letter dated 10 December 2019 to send a copy of the notice of default. In a letter of 18 December 2019, Plaintiff sent, among other things, the notice of default of 6 November 2019 and the letter from the defendant of 8 November 2019 to the Amsterdam District Court.<span class="linebreak1"></span></p><p> 13. In a letter of December 8, 2019, which was received by the defendant on December 12, 2019, the plaintiff objected to the letter of December 5, 2019. The defendant interpreted this letter as an objection to the IB / PVV assessment yet to be imposed for the year 2018 and the handling of the objection has been suspended.<span class="linebreak1"></span></p><p> 14. In a letter of 20 January 2020, the plaintiff declared the defendant in default, because he had not yet established the IB / PVV assessment for the year 2018 and had not given a ruling on the objection of 8 December 2019.<span class="linebreak1"></span></p><p> 15. On 22 January 2020, the Amsterdam District Court forwarded the notice of appeal that it had registered under case number AMS 19/6551 to the court, because it considered that it had no jurisdiction. The court registered this file under case number HAA 20/2618.<span class="linebreak1"></span></p><p> 16. In a letter of 23 January 2020, the respondent informed the plaintiff that its notice of default of 20 January 2020 does not refer to an application within the meaning of Article 1: 3 of the Awb, because the declaration is not an application. As a result, he will not be able to assess the right to a penalty. According to the letter, this notification is not open to objection or appeal.<span class="linebreak1"></span></p><p> 17. In a letter of February 2, 2020, the plaintiff filed a “direct appeal” with the court “concerning IB 2018”, complaining, among other things, that the defendant had not imposed an IB / PVV assessment for the year 2018. Plaintiff also refers to the notice of default of 20 January 2020. The court added this letter to the file of the case with number HAA 20/2618.<span class="linebreak1"></span></p><p> 18. With date of 5 March 2020, the respondent imposed the assessment IB / PVV for the year 2018 on the plaintiff. This assessment includes a refund of € 79 (including tax interest to be reimbursed).<span class="linebreak1"></span></p><p> 19. By letter of 5 March 2020, the Plaintiff filed an appeal against this assessment with the court. The court also added this letter to the file of the case with number HAA 20/2618.<span class="linebreak1"></span></p><p> 20. On March 12, 2020, the defendant asked the plaintiff to motivate its objection of December 12, 2019. Plaintiff responded to this in a letter dated 15 March 2020 and requested the defendant to agree to a direct appeal.<span class="linebreak1"></span></p><p> 21. On March 27, 2020, the respondent gave judgment on the objection of December 12, 2019.<span class="linebreak1"></span></p><p> 22. By letter of April 6, 2020, received at the court on April 7, 2020, Plaintiff supplemented her appeal in the case with number HAA 20/2618, in which she addressed, among other things, the decision on the objection.<span class="linebreak1"></span></p><div class="parablock"><p> <span class="emphasis" style="border-bottom:1px solid black;">Admissibility of the appeal</span></p></div><p> 23. Before the court proceeds to assess the points in dispute between the parties, it will of its own motion assess the admissibility of the appeal.<span class="linebreak1"></span></p><p> 24. From the letters from the plaintiff that the court has received, the court concludes that the plaintiff is appealing against the following decisions of the defendant:<span class="linebreak1"></span></p><ol class="lowerroman" name="ID0EBAAC"><li><p> The lack of a decision on the complaint that the plaintiff submitted to the defendant on (notice of default of the plaintiff of 6 November 2019);</p></li><li><p> Failure to impose the IB / PVV assessment for the year 2018 (notice of default from Plaintiff of 20 January 2020);</p></li><li><p> The lack of a decision on the objection of 8 December 2019 (notice of default from the plaintiff of 20 January 2020);</p></li><li><p> The IB / PVV assessment imposed by the defendant on the plaintiff for the year 2018, dated 5 March 2020;</p></li><li><p> The decision on the defendant's objection of 27 March 2020.</p></li></ol><p> 25. The court finds in this respect as follows.<span class="linebreak1"></span></p><ol class="lowerroman" name="ID0EEBAC"><li><p> Under Article 9: 3 of the Awb, no appeal can be lodged against a decision regarding the handling of a complaint about the conduct of an administrative body. Since failure to take a decision on time pursuant to Article 6: 2, first paragraph, opening words and letter b, of the Awb is equated with a decision, no appeal can be lodged against it either. Insofar as the appeal is directed against the lack of a decision on the plaintiff's complaint, the appeal is therefore inadmissible. For reasons of procedural economics, the court will itself pronounce the inadmissibility.</p></li><li><p> An assessment, although not a decision on application, is considered a decision within the meaning of Article 6: 2, first paragraph, opening words and letter b, of the Awb, so that the absence of that assessment is equated with a decision against which under Article 8: 1 of the Awb read in conjunction with article 26 of the General Law on State Taxes (AWR), appeal is open to the administrative court (see the judgment of the Supreme Court of 24 June 2011, ECLI: NL: HR: 2011: BP8929). Pursuant to Article 7: 1, first paragraph, opening words and letter f, of the Awb, the objection procedure does not have to be completed in such a case. The court reads in the plaintiff's letter of 2 February 2020 an appeal against the failure to issue the IB / PVV assessment for the year 2018. However, it follows from the aforementioned judgment of the Supreme Court that such an appeal is inadmissible if the notice of appeal is filed before the governing body is in default. In a case such as the present, this is not the case if the assessment was made before the expiry of the statutory period prescribed in Article 11 (3) of the AWR. As will be considered below, the assessment of the IB / PVV for the year 2018 with regard to the plaintiff was indeed determined within that period. This means that the appeal is also inadmissible to that extent.</p></li><li><p> The same applies to the appeal against the lack of a decision on the objection regarding the IB / PVV assessment for the year 2018 and the associated interest rate decision. As will be considered below, the defendant did not exceed the time limit for giving a ruling on the objection, so that he was not in default. The appeal is therefore also inadmissible to that extent.</p></li><li><p> It follows from the foregoing that, in principle, an appeal is possible with regard to the assessment of the IB / PVV imposed on the plaintiff for the year 2018 with date 5 March 2020 and the decision regarding tax interest. The person who has been granted the right to lodge an appeal with an administrative court must, however, submit an objection before lodging an appeal (Article 7: 1, paragraph 1, of the Awb). Insofar as the plaintiff wished to appeal directly against the assessment and the decision regarding tax interest, her appeal is therefore inadmissible.</p></li><li><p> The appeal is admissible in so far as Plaintiff has lodged it against the decision on the objection of 27 March 2020, which relates to the said assessment and decision. The court reads such an appeal in the plaintiff's letter of 6 April 2020, which is also directed against the decision on the objection.</p></li></ol><p> 26. The foregoing boils down to the fact that the appeal is only admissible insofar as it is directed against the decision on the objection regarding that IB / PVV assessment for the year 2018 and the decision regarding tax interest issued therewith.<span class="linebreak1"></span></p></div><div class="section"><h2> Dispute<br/> 27 In dispute is the answer to the following questions:</h2><span class="linebreak1"></span><ul name="ID0ERCAC" class="mark"><li> <span class="mark">-</span><p> Was the assessment imposed on time?</p></li><li> <span class="mark">-</span><p> Has the defendant made a timely decision on the plaintiff's objection?</p></li></ul><ul name="ID0E6CAC" class="mark"><li> <span class="mark">-</span><p> Is there a right to deduct costs related to legal proceedings?</p></li><li> <span class="mark">-</span><p> Is there a right to deduction of specific healthcare costs?</p></li><li> <span class="mark">-</span><p> If the costs related to the legal proceedings and healthcare costs are not deducted from box 1 income, can they be taken into account as debts in box 3?</p></li></ul><ul name="ID0ESDAC" class="mark"><li> <span class="mark">-</span><p> Has the defendant violated the privacy of the plaintiff?</p></li><li> <span class="mark">-</span><p> Has the defendant compiled the file correctly?</p></li><li> <span class="mark">-</span><p> Has the defendant violated the general principles of good administration?</p></li></ul><div class="parablock"><p> <span class="emphasis" style="border-bottom:1px solid black;">Assessment of the dispute</span></p><p> <span class="emphasis" style="font-style:italic;">Is an assessment imposed on time?</span></p></div><p> 28. Plaintiff takes the position that the assessment was established too late.<span class="linebreak1"></span></p><p> 29. Respondent takes the position that the assessment was imposed within the assessment period.<span class="linebreak1"></span></p><p> 30. Article 11, third paragraph, of the AWR provides that the authority to determine the assessment expires three years after the time on which the tax debt arose. Pursuant to Article 11, paragraph 4, of the AWR, an income tax liability arises at the time when the period over which the tax is levied ends.<span class="linebreak1"></span></p><p> 31. The period over which tax is levied is in this case the tax year 2018. This period ended on December 31, 2018. This means that the defendant had the authority to impose an assessment up to and including December 31, 2021. The assessment was dated March 5, 2020 and in these proceedings it has neither been stated nor shown that the assessment was not made known to the Plaintiff until after that date. The court is therefore of the opinion that the assessment was imposed on time.<span class="linebreak1"></span></p><div class="parablock"><p> <span class="emphasis" style="font-style:italic;">Have a timely decision on the objection?</span></p></div><p> 32. Plaintiff argues that no decision has been taken on the objection. That is why the appeal of 2 February 2020 is about not issuing a decision.<span class="linebreak1"></span></p><p> 33. Respondent takes the view that the objection could only be handled after the assessment had been issued. This was done on 5 March 2020. The decision on the objection was made on 27 March 2020 and is therefore timely.<span class="linebreak1"></span></p><p> 34. The court states first of all that in her letter of 2 February 2020 the plaintiff is appealing against the lack of a decision on her objection against the letter of the defendant of 5 December 2019. As considered above, her appeal is inadmissible to that extent.<span class="linebreak1"></span></p><p> 35. Insofar as Plaintiff wishes to argue that the contested decision on the objection of 27 March 2020 was not made on time, the court finds as follows. Pursuant to Article 7:10, paragraph 1, of the Awb, an administrative authority must make a decision in a case such as the present within six weeks, calculated from the day after the day on which the period for submitting the notice of objection has expired. In this case, this period commences on the basis of Article 22j of the AWR with the date of the assessment (5 March 2020), and therefore not with the receipt of the notice of objection on 12 December 2019. In view of the above, the period expired on April 16, 2020, so that the decision on the objection is made within the period.<span class="linebreak1"></span></p><div class="parablock"><p> <span class="emphasis" style="font-style:italic;">Costs for legal proceedings</span></p></div><p> 36. In her IB / PVV declaration for the year 2018, the Plaintiff deducted an amount of € 1,323 in legal costs. These costs are classified in the tax returns under the deductible costs of periodic payments. Plaintiff is of the opinion that these costs reduce its ability to pay and should therefore be deducted.<span class="linebreak1"></span></p><p> 37. The defendant has not allowed this amount to be deducted. He disputes that the costs were incurred to acquire, collect and maintain the distribution under the Participation Act.<span class="linebreak1"></span></p><p> 38. Plaintiff rightly points out that the legislator intends the income tax as a means of taxation (see, for example, Parliamentary Papers II 1998/99, 26 727, no. 3, pp. 4-7). However, it is not the case that this intention of the legislator already means that the plaintiff can claim a deduction for costs that reduce its ability to pay. Various regulations in the Income Tax Act 2001 (Income Tax Act 2001) (including the personal deductions to which the plaintiff is entitled) take into account certain limitations of the ability to pay. It is up to the legislator to determine which restrictions are taken into account and which are not. The decision of the legislator not to make legal provision for the kind of costs that the plaintiff is confronted with cannot, in principle, be successfully challenged in court, because the court may under no circumstances assess the internal value or fairness of the law. (Article 11 of the General Provisions Act). In the given constitutional relations, the judge is also not free to test the law against the general principles of law, the ability to pay principle should already be included in this (cf. the judgment of the Supreme Court of 14 April 1989, ECLI: NL: HR: 1989: AD5725).<span class="linebreak1"></span></p><p> 39. Plaintiff has classified the legal costs that it has incurred in its tax return in the field for deductible costs with regard to periodic benefits. This field relates to the costs that affect benefits and benefits in kind insofar as they are incurred for the acquisition, collection and maintenance of those benefits and benefits (Article 3.108 of the Income Tax Act 2001). In order to be able to deduct such costs, the plaintiff must demonstrate that it incurred the costs of acquiring, collecting and maintaining its benefits. In the opinion of the court, it has failed to do so in relation to the substantiated dispute by the defendant. The court can in fact determine from the documents in the case what kind of costs are involved (registry costs, travel costs, registered letters, postage stamps, etc.), but not to what extent these costs were incurred for procedures for the acquisition, collection and retention of the distribution under the Participation Act. The court understands from the plaintiff's documents that it does not only concern procedures with regard to benefits, but also, for example, procedures in the field of taxes, healthcare benefits and youth care. However, the court cannot deduce from the documents which part of the costs relate to the proceedings relating to a distribution.<span class="linebreak1"></span></p><p> 40. The court therefore finds that the costs incurred by the plaintiff in 2018 for the various legal proceedings are not deducted.<span class="linebreak1"></span></p><div class="parablock"><p> <span class="emphasis" style="font-style:italic;">Specific healthcosts</span></p></div><p> 41. In the plaintiff's IB / PVV declaration for the year 2018, an amount of € 1,669 for specific healthcare costs was deducted. These costs were made on prescription from a doctor, she says. According to the plaintiff, in view of her income and her ability to pay, it would be unbalanced to exclude the costs of deduction. After all, if she did not pay those costs, she would end up on the street, she argues.<span class="linebreak1"></span></p><p> 42. Respondent takes the position that he has correctly determined the deduction for specific healthcare costs. According to the respondent, a collection premium (€ 583.37) and expenses for a procedure at the Stichting Klachten en Geschillen Zorgverzekeringen (€ 56.20) are not healthcare costs. For the other costs, the defendant has eliminated payment costs and deductible. Then only the uninsured dental costs in the amount of € 454.56 remain. The respondent applies a threshold of € 251 to this. In that case, a deductible amount of € 204 remains.<span class="linebreak1"></span></p><p> 43. As considered above, factors that reduce the ability to pay can only be taken into account in determining the assessment if there is a legal basis for this. In the case of healthcare costs, this basis can be found in Article 6.1, second paragraph, opening words and letter d, read in conjunction with Article 6.17 of the Income Tax Act 2001. In the case of the Plaintiff, these costs are determined on the basis of Article 6.20, first paragraph. , opening lines and letter b, of the Income Tax Act 2001 only to the extent that, after application of the increase under Article 6.19 of the Income Tax Act 2001, they jointly amount to more than 1.65% of the aggregate income before application of the personal allowance . For Plaintiff in 2018, this threshold amounts to € 15,229 * 1.65% = € 251.<span class="linebreak1"></span></p><p> 44. The court is of the opinion that the costs that - according to the parties not in dispute - fall under the deductible and the collection costs charged by the health insurer do not constitute specific healthcare costs within the meaning of Article 6.17 of the Income Tax Act 2001. Premiums for a health insurance policy and payments to the health insurer on the basis of the deductible are not specific healthcare costs under Article 6.18, first paragraph, of the 2001 Income Tax Act. In the opinion of the court, the same applies to collection costs in respect of such payment obligations to the health insurer, insofar as collection costs can at all be regarded as expenditure incurred due to illness or disability (as required in Article 6.17, first paragraph, of the Law IB 2001).<span class="linebreak1"></span></p><p> 45. In the opinion of the court, costs for proceedings before a disputes committee fall outside the enumeration of Article 6.17, first paragraph, of the Income Tax Act 2001 and are therefore not eligible for deduction as specific healthcare costs.<span class="linebreak1"></span></p><p> 46. In view of what has been considered above, the court is of the opinion that the defendant has rightly set the deductible specific healthcare costs for the year 2018 at € 204.<span class="linebreak1"></span></p><div class="parablock"><p> <span class="emphasis" style="font-style:italic;">Box 3</span></p></div><p> 47. Plaintiff entered debts in box 3 in her tax return. Plaintiff wrongly did not take this into account. She further argues that if the costs for legal proceedings and healthcare costs are not deducted in box 1, they should be taken into account as debts in box 3.<span class="linebreak1"></span></p><p> 48. Respondent takes the position that the box 3 assets cannot be negative. Since the plaintiff has no assets in box 3, it does not matter, according to the defendant, whether debts in box 3 must be taken into account.<span class="linebreak1"></span></p><p> 49. It is in itself correct that amounts payable by the claimant on 1 January 2018 and which are not taken into account in box 1 or box 2 are deducted in box 3. Article 5.3, first paragraph, of the Income Tax Act 2001 provides To this end, the return base for box 3 consists of the value of the assets less the value of the debts. Article 5.2, first paragraph, of the Income Tax Act 2001 prescribes that the joint basis for savings and investments is equal to the joint basis of return at the start of the calendar year (reference date) of the taxpayer and his partner, insofar as the joint basis of return is more than the tax-free capital of the taxpayer and his partner.<span class="linebreak1"></span></p><p> 50. However, it also appears from these provisions that tax is only levied in box 3 if the balance of assets and liabilities is higher than the tax-free allowance. Since it is not disputed between the parties that the Plaintiff did not have any assets on 1 January 2018 that were worth more than the tax-free allowance (€ 30,000) and that the Plaintiff was not charged a box 3 levy in the present years, the deduction of debts can be box 3 does not lead to an amendment to the contested decisions for the plaintiff. The court therefore does not come to a judgment on those debts.<span class="linebreak1"></span></p><div class="parablock"><p> <span class="emphasis" style="font-style:italic;">Privacy</span></p></div><p> 51. Plaintiff complains that her privacy has been violated. She received the request to report the crime from Breda and the provisional assessment from Doetinchem. She had to correspond with the defendant on five to nine different veins, she says. This makes plaintiff feel uncomfortable because she gets the impression that her data is everywhere. For this reason, she has also started a <span class="hl0">GDPR</span> lawsuit against the defendant. Plaintiff concludes that the violation of her privacy must lead to the destruction of the attacks.<span class="linebreak1"></span></p><p> 52. In this context, the respondent refers to the ongoing <span class="hl0">GDPR</span> proceedings at the Amsterdam District Court and disputes that any violation of privacy could lead to the destruction of the attacks, because there is no legal basis for this.<span class="linebreak1"></span></p><p> 53. The court interprets the plaintiff's argument as an appeal to the right to respect for privacy, as laid down in Article 10 of the Constitution (Gw) and Article 8 of the European Convention for the Protection of the Rights of the People. Man and the fundamental freedoms (ECHR). The court understands the plaintiff's argument as meaning that it does not object so much to the levying of income tax as such as to the way in which the taxation and objection processes at the Tax Authorities are structured, and in particular, the fact that different phases of these processes are housed at different organizational units that are located at different locations.<span class="linebreak1"></span></p><p> 54. In the court's opinion, the levying of the current Dutch income tax in itself constitutes an interference in the privacy of the public authorities. After all, the respondent collects and stores large amounts of information of a private nature in that context. Moreover, the interference is reinforced because the defendant has placed different phases of the tax and objection processes with different organizational units of the Tax and Customs Administration. This means that a relatively large number of different officials have to inspect the aforementioned information of a private nature. In this case, as far as the court has been able to determine, the plaintiff has received mail from the Tax Authorities / Private Individuals, the Amsterdam office, the Tax Authorities / Private individuals, Team IGS, Arnhem office and the Tax Authorities, Heerlen office (apparently the Central Administrative Processes organizational unit). In view of the arguments of the plaintiff, the court will only discuss this last aspect of the interference.<span class="linebreak1"></span></p><p> 55. Not all interference with privacy constitutes a violation of Article 10 of the Gw and Article 8 of the ECHR. This is not the case if the interference is provided for by law and is necessary in a democratic society in the interests of national security, public security or the economic well-being of the country, the prevention of disorder and criminal offenses, the protection of health or morals or for the protection of the rights and freedoms of others (Article 8, second paragraph, of the ECHR).<span class="linebreak1"></span></p><p> 56. In the opinion of the court, the manner in which the Tax and Customs Administration has organized its processes is provided in a formal sense by law. Article 3, second paragraph, of the AWR stipulates that rules are to be laid down by ministerial regulation regarding the main aspects of the organization of the national tax authorities as well as regarding the inspector to whom a taxpayer falls. The subdivision of the Tax and Customs Administration into the various organizational units with which Plaintiff has corresponded is regulated in Article 3 of the Implementation Regulation for the Tax and Customs Administration 2003. The inspector under which Plaintiff falls is regulated in Article 11, first paragraph, of the Implementation Regulation for the Tax and Customs Administration 2003. This regulation does not follow that the Tax and Customs Administration division has a centralized formal notice team in Arnhem. Since the establishment of the Tax Authorities / Individuals organizational unit itself is provided for by law, the court sees no violation of the requirement of a legal basis.<span class="linebreak1"></span></p><p> 57. According to the regulator, the manner of organization described above was prompted by the wish to further flexibilisation of the activities of the Tax and Customs Administration (see the decision of the State Secretary of Finance of 19 December 2002, no. WDB2002 / 835 M, Government Gazette 2002 , 247 / p. 19, p. 5). The court understands the regulator as meaning that with the new, partially centralized organizational form of the Tax and Customs Administration he intended to design the work processes of the Tax Authorities as efficiently as possible. In the court's opinion, this makes the measure necessary in a democratic society in the interest of the economic well-being of the country. The court therefore comes to the conclusion that the claimant's right to respect for her privacy has not been violated. The court will then not be able to answer the question of how legal restoration within the meaning of Article 13 of the ECHR should take place.<span class="linebreak1"></span></p><div class="parablock"><p> <span class="emphasis" style="font-style:italic;">Composition of the file</span></p></div><p> 58. Plaintiff has complained about the composition of the file in this case. She has the feeling that this is always going wrong. For example, she does not see her own notice of appeal between the documents in the defense. In addition, the defendant in this case also referred to the procedure with number 19/6551 and also added documents from that procedure to the file. This appears to Plaintiff as deliberate deception, because that is a completely different procedure. All in all, according to Plaintiff, there is a selective composition of the file.<span class="linebreak1"></span></p><p> 59. According to the defendant, the Amsterdam District Court created the number AMS 19/6551 and the case was subsequently forwarded to the court and registered there under the number HAA 20/2618. It is therefore the same procedure.<span class="linebreak1"></span></p><p> 60. The court states first of all that the defendant must send the documents relating to the case to the court on the basis of Article 8:42, first paragraph, of the Awb. He did this in the defense. The court has no reason to believe that the defendant has not sent all the documents relating to the case. In the opinion of the court, this obligation does not extend so far as to require a defending administrative body to send a notice of appeal submitted in the relevant procedure to the administrative judge. Such a course of events would not be efficient, given the circumstance that a defending administrative body correctly receives the notice of appeal from the administrative judge (cf. Article 6:14, second paragraph and Article 8:42, first paragraph, of the Awb).<span class="linebreak1"></span></p><p> 61. The summary of facts included at the beginning of this judgment shows that the Amsterdam District Court forwarded the file with number AMS 19/6551 to the District Court because it considered itself incompetent. The court registered this file under case number HAA 20/2618. As the defendant rightly argues, it therefore concerns the same procedure, so that there is no unauthorized combination of files.<span class="linebreak1"></span></p><div class="parablock"><p> <span class="emphasis" style="font-style:italic;">General principles</span></p></div><p> 62. Plaintiff has serious suspicions of fraud. Plaintiff has therefore reported several times to the Public Prosecution Service. Plaintiff argues that the principle of confidentiality and other principles of good administration have been violated. She complains that the defendant's decisions, and in particular his deviation from the declaration, are insufficiently motivated.<span class="linebreak1"></span></p><p> 63. The court emphasizes that the trial of criminal offenses is not entrusted to the administrative judge. In these proceedings, however, the court can rule on the question whether the defendant has infringed the general principles of good administration, including the principle of legitimate expectations and the principle of reasons. However, it has not become clear to the court what the violations alleged by the plaintiff exist, nor has it become plausible that she was disadvantaged as a result. The court therefore sees no reason in these assertions for annulment or reduction of the contested decisions.<span class="linebreak1"></span></p><div class="parablock"><p> <span class="emphasis" style="font-style:italic;">Finally</span></p></div><p> 64. In view of the foregoing, the appeal must be declared unfounded insofar as it is directed against the decision on the objection of 27 March 2020. For the rest, the appeal must be declared inadmissible.<span class="linebreak1"></span></p><div class="parablock"><p> <span class="emphasis" style="border-bottom:1px solid black;">Process costs</span></p></div><p> 65. There is no reason for an order for costs.<span class="linebreak2"></span></p></div><div class="section beslissing"><h2> Decision</h2><span class="linebreak1"></span><div class="parablock"><p> The court:</p></div><ul name="ID0EOMAC" class="mark"><li> <span class="mark">-</span><p> declares the appeal unfounded insofar as it is directed against the decision on the objection of 27 March 2020; and</p></li><li> <span class="mark">-</span><p> for the rest declares the appeal inadmissible.</p></li></ul><div class="parablock"><p> This judgment was made by mr. C. Maas, judge, in the presence of mr. M. van Doesburg, registrar. The ruling was made on October 27, 2020. As a result of measures surrounding the corona virus, this ruling was not pronounced at a public ruling session. As soon as public pronouncement is possible again, this statement will be pronounced in public, if necessary.</p></div><span class="linebreak5"></span><div class="parablock"><p> clerk judge</p></div><span class="linebreak4"></span><div class="parablock"><p> Copy sent to parties on:</p></div><span class="linebreak5"></span></div><div class="section"><h2> Remedy</h2><p> Insofar as this decision serves to declare the appeal against the failure to make a decision on the plaintiff's complaint inadmissible, the parties can lodge an appeal against this decision within six weeks after sending it to the Administrative Jurisdiction Division of the Council of State, PO Box 20019, 2500 EA The Hague. (More information www.raadvanstate.nl)<span class="linebreak1"></span></p><div class="parablock"><p> For the rest, the parties can appeal against this decision within six weeks after sending it to the Amsterdam Court of Appeal (tax chamber), PO Box 1312, 1000 BH Amsterdam.</p></div><span class="linebreak1"></span><div class="parablock"><p> When lodging an appeal, the following should be taken into account:</p></div><p> 1. 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