Hoge Raad dismisses appeal regarding incorrect valuation of property for real estate transfer tax. The court finds the lower court's valuation method legally sound and upholds the tax assessment. The decision confirms the strict application of the Real Estate Valuation Act. The appeal is rejected due to lack of sufficient grounds for cassation.

The Supreme Court dismissed the cassation appeal filed by the taxpayer against the Court of Appeal's decision on the real estate transfer tax assessment. The taxpayer argued that the tax authority's valuation of the property was incorrect and failed to reflect the true market value. The court rejected this claim, ruling that the valuation method applied by the lower authorities was consistent with the statutory requirements of the Real Estate Valuation Act and did not constitute an error warranting cassation.