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11/04565 ECLI:NL:HR:2012:BV9637 AI generated

Dutch tax court dismissed appeal regarding incorrect valuation of real estate for 2010 tax year.

Case Number 11/04565
Court / Authority
Jurisdiction Netherlands (NL)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal against the Court of Appeal's decision regarding the 2010 real estate valuation. The appellant argued the valuation was incorrect, but the lower court found the tax authority's assessment based on market data to be reasonable. The Supreme Court upheld this decision, confirming that the tax authority acted within its discretion.

Legislator headnote

AI generated

Wet waardering onroerende zaken; Art. 10 Wet waardering onroerende zaken: The tax authority's discretion in determining real estate values is subject to judicial review only if the decision is arbitrary or clearly unreasonable.

Keywords

AI generated
real estate valuation tax assessment market value cassation appeal tax authority discretion

Cited Legislation

AI generated
Wet waardering onroerende zaken
10/00447, betreffende de ten aanzien van belanghebbende voor het jaar 2010 gegeven beschikking op grond van de Wet waardering onroerende zaken.

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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 4 oktober 2011, nr. 10/00447, betreffende de ten aanzien van belanghebbende voor het jaar 2010 gegeven beschikking op grond van de Wet waardering onroerende zaken.