Today, the Supreme Court handed down a further four judgments concerning Box 3. These judgments build on the judgments handed down by the Supreme Court last week (the \u201c6 June judgments\u201d).<\/p>\n\n\n\n
In our article<\/a> In last week\u2019s post, we described how the Supreme Court has (once again) ruled that the provision governing income from savings and investments (Box 3) contravenes European legislation (in particular the ERVM) and that this remains the case under the Recovery Act and the Bridging Act. Tax may be calculated only on the return actually achieved on the total Box 3 assets. The Supreme Court has also issued a number of guidelines for determining the actual return.<\/p>\n\n\n\n In its new judgments, the Supreme Court naturally confirms what was decided in its 6 June judgments. In addition, it confirms part of the guidance on determining the actual return:<\/p>\n\n\n\n With regard to determining the actual return on a property, the Supreme Court has ruled that the value of the property at the beginning and end of a year must be determined in accordance with the WOZ Act.<\/p>\n\n\n\n You can find the Supreme Court\u2019s judgments of 14 June 2024 here:<\/p>\n\n\n\n Vandaag heeft de Hoge Raad nog eens 4 arresten gewezen over box 3. Deze arresten borduren voort op de arresten die de Hoge Raad vorige week heeft gewezen (de “6-juni-arresten”). In ons artikel van vorige week beschrijven we dat de Hoge Raad (opnieuw) heeft geoordeeld dat de bepaling van het inkomen uit sparen en beleggen […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1502","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1502","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1502"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1502\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n
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