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.
Legislator summary
AI generatedThe 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 generatedArt. 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 generatedArt. 100 BW
Art. 101 BW
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.