Legislator Case Law & Legislation
ECLI:NL:HR:2012:BV1785 ECLI:NL:HR:2012:BV1785 AI generated

Hoge Raad dismissed tax appeal regarding incorrect income tax and social security premium assessment by lower courts.

Case Number ECLI:NL:HR:2012:BV1785
Court / Authority
Jurisdiction Netherlands (NL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by the taxpayer against the Court of Appeal's decision on income tax and social security premiums. The taxpayer argued that the lower courts incorrectly assessed their taxable income and calculated the premiums based on erroneous figures. The court found no grounds for cassation as the lower courts had correctly applied the relevant tax laws and facts were established without error.

Legislator headnote

AI generated

Art. 100 BW; Art. 101 BW: The Supreme Court will not quash a judgment of the Court of Appeal if the lower court has correctly applied the law and the facts are established without error, even if the taxpayer disputes the calculation of taxes and premiums.

Keywords

AI generated
income tax assessment social security premiums cassation appeal tax liability lower court error

Cited Legislation

AI generated
Art. 100 BW
Art. 101 BW

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Full text

gewezen op het beroep in cassatie van X te Z tegen de uitspraak van het Gerechtshof te Leeuwarden van 29 maart 2011, nr. 10/00106, betreffende een aanslag in de inkomstenbelasting/premie volksverzekeringen.