Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
11/03615 ECLI:NL:HR:2012:BV1787 AI generated

Tax court dismissed appeal against income tax assessment for 2004 regarding premium deductions.

Case Number 11/03615
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 2004 income tax assessment. The appellant argued that certain deductions for insurance premiums were incorrectly calculated or applied. The court found no error in the lower court's application of the tax law and the specific rules governing premium deductions for that year.

Legislator headnote

AI generated

Art. 69 BW; Art. 103 Inkomstenwet 2001: The Supreme Court held that the Court of Appeal correctly applied the statutory rules regarding the deductibility of insurance premiums in the calculation of taxable income for the year 2004.

Keywords

AI generated
income tax assessment insurance premium deduction cassation appeal taxable income calculation Supreme Court ruling

Cited Legislation

AI generated
Art. 69 BW
Art. 103 Inkomstenwet 2001

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

gewezen op het beroep in cassatie van X te Z tegen de uitspraak van het Gerechtshof te 's-Hertogenbosch van 24 juni 2011, nr. 10/00869, betreffende de aan belanghebbende voor het jaar 2004 opgelegde aanslag in de inkomstenbelasting/premie volksverzekeringen.