Legislator Case Law & Legislation
ECLI:NL:GHSGR:2003:AF8250 ECLI:NL:GHSGR:2003:AF8250 AI generated

Administrative court allows appeal against property tax assessment, reducing value due to correction of depreciation rates.

Case Number ECLI:NL:GHSGR:2003:AF8250
Court / Authority
Jurisdiction Netherlands (NL)
Decision Date
Outcome Partially Allowed

Legislator summary

AI generated

The administrative court declared the appellant's appeal admissible and the inspector's rejection of the objection inadmissible. The appellant argued that the tax authority failed to properly calculate depreciation and requested the underlying valuation report. The court found the inspector's application of technical and functional corrections excessive and recalculated the property value based on corrected percentages.

Legislator headnote

AI generated

Wet waardering onroerende zaken; Besluit proceskosten bestuursrecht: The court must independently verify the correctness of administrative valuation calculations, particularly regarding depreciation rates, and may reduce the assessed value if the authority's methodology is flawed.

Keywords

AI generated
property tax assessment valuation correction depreciation rates administrative appeal property tax law valuation report costs of proceedings

Cited Legislation

AI generated
article 22 of the Real Estate Valuation Act
article 8:75 of the General Administrative Law
the Administrative Proceedings Costs Decree
artikel 6:6 van de Algemene wet bestuursrecht
artikel 8:75 van de Algemene wet bestuursrecht

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text