Legislator Case Law & Legislation
ECLI:NL:HR:2012:BW3293 ECLI:NL:HR:2012:BW3293 AI generated

Hoge Raad dismisses appeal regarding tax valuation of real estate where court found no error in lower court's assessment.

Case Number ECLI:NL:HR:2012:BW3293
Court / Authority
Jurisdiction Netherlands (NL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal against the Court of Appeal's decision on the valuation of real estate under the Valuation of Real Estate Act. The appellant challenged the tax authority's assessment, arguing specific valuation errors, but the lower courts upheld the original determination based on established market data. The Supreme Court found no grounds for intervention as the lower courts correctly applied the statutory valuation methods and facts.

Legislator headnote

AI generated

Wet waardering onroerende zaken; Art. 10:13 BW: The Supreme Court holds that a tax authority's valuation of real estate is binding unless proven erroneous, and appeals must demonstrate a clear error in fact-finding or legal application by the lower courts.

Keywords

AI generated
real estate valuation tax assessment appeal Supreme Court review market value determination cassation procedure

Cited Legislation

AI generated
Wet waardering onroerende zaken
P10/00039, betreffende een beschikking op grond van de Wet waardering onroerende zaken.
Art. 10:13 BW

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Full text

gewezen op het beroep in cassatie van X te Z tegen de uitspraak van het Gerechtshof te Amsterdam van 15 september 2011, nr. P10/00039, betreffende een beschikking op grond van de Wet waardering onroerende zaken.