Supreme Court considers that Box 3 taxation is still contrary to the ECHR and drafts compensation scheme
The Supreme Court concluded that tax assessments must be reduced so that only the actual return is taxed in Box 3, and it also provides rules for determining the actual return.
Supreme Court provides clarity on good faith standard under sections 54 and 235 of the Dutch Bankruptcy Act (DBA) and scope of the Mulder q.q./CLBN exception.
