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10/00872 ECLI:NL:HR:2011:BQ2129 AI generated

Tax court dismissed appeal regarding incorrect assessment of income tax and social security premiums.

Case Number 10/00872
Court / Authority
Jurisdiction Netherlands (NL)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal against the Court of Appeal's decision to uphold a supplementary tax assessment. The taxpayer argued the assessment was incorrect, but the court found no error in the lower court's application of tax law. Consequently, the appeal was rejected because the assessment procedures were legally sound.

Legislator headnote

AI generated

Wet inkomstenbelasting 2001; Wet premies volksverzekeringen 2003: The Supreme Court upheld a supplementary tax assessment when the lower court correctly applied statutory provisions regarding income and social security premiums, rejecting the taxpayer's claim of procedural or substantive error.

Keywords

AI generated
income tax assessment social security premiums supplementary tax cassation appeal tax procedure law

Cited Legislation

AI generated
Wet inkomstenbelasting 2001
Wet premies volksverzekeringen 2003

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Full text

gewezen op het beroep in cassatie van X te Z tegen de uitspraak van het Gerechtshof te 's-Hertogenbosch van 18 augustus 2010, nr. 09/00081, betreffende een navorderingsaanslag in de inkomstenbelasting/premie volksverzekeringen.