Tax court dismisses appeal on stock options where vesting condition requires future employment, ruling it creates unequal cases.

The Tax and Social Security Court of The Hague dismissed the taxpayer's appeal against an income tax assessment regarding stock options. The taxpayer argued that the value should be calculated at grant date or that the vesting condition created an unjustified inequality compared to unconditional options. The court held that the requirement to remain employed until vesting gives the option a real existence, justifying the inclusion of the full benefit in the 1997 taxable income.