In that particular case, a draft application for the tax incentive arrangement for innovation (R&D arrangement) was filed on time at the electronic desk of the Ministry of Economic Affairs. As a result of confusion caused by a malfunction, the applicant believed that the application had been submitted, whereas it had been saved simply as a draft at the electronic desk. A confirmation of receipt further to the alleged application was therefore not sent. As a result of, inter alia, these facts and circumstances, the CBb refers to the responsibility of the applicant. The applicant may not assume that the receipt has been successful and should check this by contacting the Ministry. A failure to do so will be at the risk of the applicant and a new application outside the applicable periods will not be dealt with.
 
In other words, benefit from the speed and ease of the government’s digital environment, but nevertheless take care and check whether documents submitted online have been received, and definitely if there is no confirmation of receipt. After all, in the case of such processes, the government and the administrative tribunal expect an active attitude and the acceptance of personal responsibility from citizens (see in a general sense for instance the ruling of the preliminary relief judge of the Administrative Jurisdiction Division of the Council of State of 8 November 2016).

Read here the decision of the Trade and Industry Appeals Tribunal (CBb) of 24 October 2016.