Dutch Legislation

Article 29

in force

Objection and appeal · Appeal in cassation to the Supreme Court

General State Taxes Act (AWR) · Chapter V · Section 4 · In force since 2021-07-01

Source

Section 8.1.2b, Articles 8:14 up to and including 8:25, 8:27 up to and including 8:29, 8:31 up to and including 8:40, 8:41, with the exception of the second paragraph, 8:41a, 8:43 up to and including 8:45, 8:52, 8:53, 8:59, 8:60, 8:61, 8:63, 8:64, 8:65, first and second paragraph, 8:70, 8:71, 8:72a, 8:75 up to and including 8:79, 8:109, 8:110, third and fifth paragraph, 8:111, 8:112, 8:113, second paragraph, and 8:114, and Titles 8.4 and 8.6 of the General Administrative Law Act (Algemene wet bestuursrecht) shall apply mutatis mutandis to the handling of the appeal in cassation, insofar as not otherwise provided in this section.

Op de behandeling van het beroep in cassatie zijn afdeling 8.1.2b, de artikelen 8:14 tot en met 8:25, 8:27 tot en met 8:29, 8:31 tot en met 8:40, 8:41, met uitzondering van het tweede lid, 8:41a, 8:43 tot en met 8:45, 8:52, 8:53, 8:59, 8:60, 8:61, 8:63, 8:64, 8:65, eerste en tweede lid, 8:70, 8:71, 8:72a, 8:75 tot en met 8:79, 8:109, 8:110, derde en vijfde lid, 8:111, 8:112, 8:113, tweede lid, en 8:114 en de titels 8.4 en 8.6 van de Algemene wet bestuursrecht van overeenkomstige toepassing, voor zover in deze afdeling niet anders is bepaald.

Decisions of the Dutch Supreme Court (Hoge Raad) applying this article. Annotations are unofficial translations.

2026-06-19 · ECLI:NL:HR:2026:976

The Supreme Court declares the appeal in cassation inadmissible.

Decision on rechtspraak.nl

2026-03-13 · ECLI:NL:HR:2026:399

Legal costs; Art. 8:75a of the General Administrative Law Act (Awb); withdrawal of an appeal in cassation; granting of a petition for an order for costs of the proceedings in appeal following the satisfaction of the interested party's objection.

Decision on rechtspraak.nl

2026-02-06 · ECLI:NL:HR:2026:200

Article 32 of the Code of Civil Procedure; admissibility of an appeal in cassation against a rectification judgment; claim for damages.

Decision on rechtspraak.nl

2026-01-16 · ECLI:NL:HR:2026:59

Corporate income tax and tax interest; Art. 30hb of the General State Taxes Act (AWR); Art. 1, preamble and letters a and b, of the Tax and Collection Interest Decree; Art. 1 of the Constitution; Arts. 6, 7 and 14 of the ECHR; Art. 1 of the First Protocol to the ECHR; Arts. 48 up to and including 50 of the Charter of Fundamental Rights of the European Union; determination of the tax interest rate; principle of motivation, principle of proportionality, principle of equality.

Decision on rechtspraak.nl

2025-02-21 · ECLI:NL:HR:2025:311

Rectification judgment, for the correction of the judgment of the Supreme Court of 31 January 2025, no. 24/01942, ECLI:NL:HR:2025:156

Decision on rechtspraak.nl