Hague Court of Appeal dismissed liability claim against tax authority for wrongful tax collection under 1990 Recovery Act.

The Supreme Court of the Netherlands dismissed the taxpayer's cassation appeal against the Court of Appeal's decision to hold the tax authority liable for a wrongful tax collection. The taxpayer argued that the authority failed to verify the debt's validity before enforcing it, violating their rights under the Recovery Act of 1990. The court ruled that the authority acted within its statutory powers and that the taxpayer had not sufficiently demonstrated a breach of duty warranting compensation.