Legislator Case Law & Legislation
12/02465 ECLI:NL:HR:2012:BY5263 AI generated

Court dismissed appeal regarding tax valuation of property for municipal tax purposes.

Case Number 12/02465
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 concerning the valuation of real estate for municipal tax purposes. The appellant challenged the assessment based on specific valuation methods and data used by the tax authorities. The court upheld the lower court's ruling, confirming that the tax authorities correctly applied the statutory valuation rules without error.

Legislator headnote

AI generated

Wet waardering onroerende zaken; Wet op de gemeentelijke belastingen: The court confirmed that the tax authorities must strictly adhere to the statutory valuation methods prescribed by law when assessing real estate for municipal taxes, and deviations without legal basis are invalid.

Keywords

AI generated
real estate valuation municipal property tax cassation appeal tax assessment procedure statutory valuation rules

Cited Legislation

AI generated
Wet waardering onroerende zaken
11/00309, betreffende een beschikking op grond van de Wet waardering onroerende zaken.
Wet op de gemeentelijke belastingen

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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 3 april 2012, nr. 11/00309, betreffende een beschikking op grond van de Wet waardering onroerende zaken.