Hague Court of Appeal dismissed inheritance tax appeal; tax authority's calculation upheld by Supreme Court.
Netherlands (NL)
Legislator summary
AI generatedThe Supreme Court of the Netherlands dismissed the cassation appeal filed by Stichting X against the tax authority's inheritance tax assessment. The lower court had upheld the tax authority's calculation of the tax due on the estate. The court ruled that the tax authority correctly applied the relevant laws and facts without error.
Legislator headnote
AI generatedSuccessiewet 1985; Successiebelastingwet 1985: The tax authority's calculation of inheritance tax is valid if based on correct application of statutory rates and facts, and the burden of proof for challenging the assessment lies with the taxpayer.
Keywords
AI generatedCited Legislation
AI generatedFull text
gewezen op het beroep in cassatie van Stichting X te Z tegen de uitspraak van het Gerechtshof te Arnhem van 17 mei 2011, nr. 10/00460, betreffende een aanslag in het recht van successie.