Hoge Raad dismissed tax appeal; court upheld lower court's assessment of late payment interest on income tax and social security premiums.

The Supreme Court dismissed the taxpayer's cassation appeal against the District Court's ruling on late payment interest. The taxpayer argued that the interest calculation on the income tax and social security premiums was incorrect, while the lower court maintained the assessment was legally sound. The Supreme Court agreed with the lower court, confirming that the statutory rules for calculating late payment interest were correctly applied in this instance.