Dutch Legislation

Article 29e

in force

Objection and appeal · Appeal in cassation to the Supreme Court

General State Taxes Act (AWR) · Chapter V · Section 4 · In force since 2005-01-01

Source
1.

The judgment of the Supreme Court shall be rendered in writing.

2.

Where the Supreme Court, whether on the grounds stated in the petition for cassation or on other grounds, quashes the decision of the court of appeal, the district court, or the judge in preliminary relief proceedings, it shall decide the case in the same judgment as the court of appeal, the district court, or the judge in preliminary relief proceedings ought to have done. If the decision of the merits depends on facts that were not established during the previous proceedings, the Supreme Court shall, unless it concerns matters of a subordinate nature, refer the case to a court of appeal or a district court for further handling and decision of the case, with due observance of the judgment of the Supreme Court.

1.

De uitspraak van de Hoge Raad wordt schriftelijk gedaan.

2.

Wanneer de Hoge Raad, hetzij op de in het beroepschrift aangevoerde, hetzij op andere gronden, de uitspraak van het gerechtshof, de rechtbank of de voorzieningenrechter vernietigt, beslist hij bij dezelfde uitspraak de zaak, zoals het gerechtshof, de rechtbank of de voorzieningenrechter had behoren te doen. Indien de beslissing van de hoofdzaak afhangt van feiten die bij de vroegere behandeling niet zijn komen vast te staan, verwijst de Hoge Raad, tenzij het punten van ondergeschikte aard betreft, het geding naar een gerechtshof of een rechtbank, ter verdere behandeling en beslissing van de zaak met inachtneming van de uitspraak van de Hoge Raad.

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

2025-03-07 · ECLI:NL:HR:2025:361

Tax on passenger cars and motorcycles; procedural law; Article 79 of the Judiciary (Organisation) Act; Article 29e of the General State Taxes Act; Article 10, paragraphs 2, 8 and 9, of the Passenger Car and Motorcycle Tax Act 1992; Article 7:15, paragraph 2, of the General Administrative Law Act; reimbursement of costs for the objection phase; unlawfulness attributable to the administrative body; trade purchase value of a used passenger car; valuation method; use of a price list by the inspector as a starting point for determining the valuation value.

Decision on rechtspraak.nl

2023-10-06 · ECLI:NL:HR:2023:1388

Petition for revision after a previous petition for revision has been declared inadmissible. Article 8:119, paragraph 1 of the General Administrative Law Act (Awb).

Decision on rechtspraak.nl

2023-10-06 · ECLI:NL:HR:2023:1373

Petition for revision after a previous petition for revision has been declared inadmissible. Article 8:119, paragraph 1 of the General Administrative Law Act (Awb).

Decision on rechtspraak.nl