Legislator Case Law & Legislation
ECLI:NL:HR:2012:BV2552 ECLI:NL:HR:2012:BV2552 AI generated

Hoge Raad dismisses appeal regarding tax valuation of real estate for municipal property tax purposes.

Case Number ECLI:NL:HR:2012:BV2552
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 the valuation of real estate. The taxpayer argued that the municipal authority's assessment method violated specific valuation principles, while the authority maintained the assessment was legally sound. The court upheld the lower court's ruling, confirming that the statutory valuation criteria were correctly applied to the disputed property.

Legislator headnote

AI generated

Wet waardering onroerende zaken; Art. 10: WvO: The court must apply the statutory valuation criteria strictly; deviations are only permissible if explicitly authorized by law or necessary for factual accuracy.

Keywords

AI generated
real estate valuation municipal property tax cassation appeal statutory valuation criteria tax assessment dispute

Cited Legislation

AI generated
Wet waardering onroerende zaken
10/00268, betreffende een beschikking op grond van de Wet waardering onroerende zaken.
Art. 10 WvO

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Full text

gewezen op het beroep in cassatie van X te Z tegen de uitspraak van het Gerechtshof te Arnhem van 19 april 2011, nr. 10/00268, betreffende een beschikking op grond van de Wet waardering onroerende zaken.