A man and a woman are each other\u2019s tax partners. In 2016, the tax inspector issues income tax assessments for the year 2015. In 2018, the woman incurs a business loss. In 2020, this loss is carried back against her income from employment and property for 2015, thereby reducing her tax assessment. <\/p>\n
The tax credit, which could previously be used for the loss set-off, can no longer be utilised in full by the woman. Consequently, following the loss set-off in July 2020, the husband and wife jointly applied for a reallocation of the savings and investment tax base for 2015. The tax inspector rejected this request. A reallocation is no longer possible because the 2015 tax assessments had already become final at the time of the request. The court upheld this position.<\/p>\n
The Court of Appeal initially agrees with this and states that the law is clear. However, the court then considers that the legislature did not foresee that the carry-back of losses could lead to unused tax credits, and that a reassessment cannot remedy this effect if the partner\u2019s tax assessment is final. The Court of Appeal considers it implausible that the legislature intended to accept this consequence and reduces the husband\u2019s tax assessment.<\/p>\n
The State Secretary lodges an appeal in cassation against the Court of Appeal\u2019s judgment. The Supreme Court rules that the State Secretary\u2019s ground of appeal is well founded. There are no exceptional circumstances giving rise to consequences which the legislature did not foresee and does not wish to accept. The Supreme Court quashes the Court of Appeal\u2019s judgment and upholds the District Court\u2019s judgment.<\/p>\n
A man and a woman are each other\u2019s tax partners. The tax inspector issues tax assessments in 2016<\/p>","protected":false},"author":2,"featured_media":4577,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4576","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/4576","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=4576"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/4576\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media\/4577"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=4576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=4576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=4576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}