Legislator Case Law & Legislation
ECLI:NL:HR:2012:BV6702 ECLI:NL:HR:2012:BV6702 AI generated

Hoge Raad dismisses tax appeal regarding incorrect calculation of income tax and social security premiums.

Case Number ECLI:NL:HR:2012:BV6702
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 ruling on income tax and social security premiums. The taxpayer argued that the lower court incorrectly calculated the tax base and applied the wrong premium rates. The court found no error in the application of the tax law and the specific calculation methods used by the lower court.

Legislator headnote

AI generated

Art. 100 BW; Art. 101 BW: The Supreme Court reviews only legal errors; factual findings by the lower court are binding unless clearly erroneous.

Keywords

AI generated
income tax assessment social security premiums cassation appeal tax calculation error legal review standard

Cited Legislation

AI generated
Art. 100 BW
Art. 101 BW

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Full text

gewezen op het beroep in cassatie van X te Z tegen de uitspraak van het Gerechtshof te Leeuwarden van 5 april 2011, nr. 10/215, betreffende een aanslag in de inkomstenbelasting/premie volksverzekeringen.