Hoge Raad dismissed appeal regarding valuation of real estate for immovable property tax assessment.
Netherlands (NL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal against the Court of Appeal's decision concerning the valuation of real estate for immovable property tax. The appellant challenged the tax assessment based on the Valuation of Real Estate Act, arguing discrepancies in the assessed value. The court upheld the lower court's ruling, confirming that the valuation procedures were correctly applied and the tax assessment stood valid.
Legislator headnote
AI generatedWet waardering onroerende zaken; Wet op de onroerendezaakbelasting: The Supreme Court confirmed that the tax authority's valuation of real estate for immovable property tax purposes must strictly adhere to the statutory valuation methods and that the Court of Appeal correctly rejected the appellant's challenge to the assessment.
Keywords
AI generatedCited Legislation
AI generatedFull text
gewezen op het beroep in cassatie van X te Z tegen de uitspraak van het Gerechtshof te Arnhem van 5 april 2011, nr. 09/00403, betreffende een beschikking op grond van de Wet waardering onroerende zaken en een aanslag in de onroerendezaakbelastingen.