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Key facts of the case:

Plaintiff has to pay an after- tax. He lodged a complaint with the District Court. The Court rejected the complaint. Plaintiff went to the Court of Appeal of Amsterdam. The Court of Appeal judged the appeal inadmissible because plaintiff dit not pay the court fee. Plaintiff informed the Court that he could not pay the court fee because he lacked the financial means to do so. The Court of Appeal decided to lower the Court Fee from 121 Euro to 20 Euros. Because of this decision by the Court of Appeal the State Secretary of Finance went to the Supreme Court. A court fee is in the eyes of State Secretary a means by which to prevent on overload of appeal complaints against decision made by the fiscal authorities. The Supreme Court justified the decision by the Court of Appeal. A plaintiff cannot be judged nonsuited because he can not pay the court fee. A reduction of the court fee is justified. Access to justice cannot be denied because a plaintiff does not have the financial means to pay the court fee.