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11/02594 ECLI:NL:HR:2012:BV1797 AI generated

Court dismissed tax appeal regarding income tax and social security premiums for a specific taxpayer.

Case Number 11/02594
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 State Secretary of Finance's cassation appeal against the District Court of Arnhem's 2011 judgment. The taxpayer challenged tax assessments for income tax, social security premiums, and specific decisions under the 2001 Income Tax Act. The court upheld the lower court's decision, finding no error in the application of tax laws to the disputed amounts.

Legislator headnote

AI generated

Wet inkomstenbelasting 2001, artikel 3.151, lid 1; Wet inkomstenbelasting 2001, artikel 3.153, lid 1: The Supreme Court reviews cassation appeals against tax assessments and confirms the lower court's judgment if the application of the Income Tax Act is correct and no legal error exists.

Keywords

AI generated
income tax assessment social security premiums cassation appeal State Secretary of Finance Income Tax Act 2001

Cited Legislation

AI generated
Wet inkomstenbelasting 2001, artikel 3.151, lid 1
Wet inkomstenbelasting 2001, artikel 3.153, lid 1

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Full text

gewezen op het beroep in cassatie van de Staatssecretaris van Financiën tegen de uitspraak van het Gerechtshof te Arnhem van 19 april 2011, nr. 09/00458, betreffende aan X te Z opgelegde aanslagen in de inkomstenbelasting/premie volksverzekeringen en in de premie ingevolge de Ziekenfondswet, alsmede beschikkingen als bedoeld in artikel 3.151, lid 1, en artikel 3.153, lid 1, van de Wet inkomstenbelasting 2001.