Legislator Case Law & Legislation
12/02419 ECLI:NL:HR:2012:BY5262 AI generated

Court dismisses appeal against tax assessment on non-residential property valuation under Dutch valuation law.

Case Number 12/02419
Court / Authority
Jurisdiction Netherlands (NL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by the taxpayer against the Court of Appeal's decision regarding the non-residential property tax assessment. The taxpayer argued that the valuation applied incorrect methods or failed to account for specific market conditions affecting the property's value. The court upheld the lower court's ruling, confirming that the tax authority correctly applied the statutory valuation rules and that the assessment was legally sound.

Legislator headnote

AI generated

Wet waardering onroerende zaken; Wet op de onroerendezaakbelasting: The court must apply the statutory valuation methods prescribed by law when assessing non-residential property tax, and deviations require strict justification based on factual evidence.

Keywords

AI generated
non-residential property tax valuation methods cassation appeal tax assessment dispute market value determination

Cited Legislation

AI generated
Wet waardering onroerende zaken
11/00252 en 11/00265, betreffende een beschikking op grond van de Wet waardering onroerende zaken en een aanslag in de onroerendezaakbelastingen.
Wet op de onroerendezaakbelasting

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Full text

gewezen op het beroep in cassatie van X te Z tegen de uitspraak van het Gerechtshof te 's-Hertogenbosch van 6 april 2012, nrs. 11/00252 en 11/00265, betreffende een beschikking op grond van de Wet waardering onroerende zaken en een aanslag in de onroerendezaakbelastingen.