The wealth tax in the Netherlands is contrary to European law and may lead to improper confiscation or theft. People who achieve very different results on their ability to pay the same tax rate. This leads according to Advocate General René Niessen to arbitrariness.
The tax goes according Niessen assume that everyone ,, averaged over a number of years can achieve a 4 percent return. Part of this notional return, namely 1.2 per cent, to be paid to the tax authorities. This scheme is at the end of the nineties made after a long period of great economic prosperity. "
Theft
According to the Advocate-General may with the knowledge of now no longer based on such yield: ,, When this flat rate tax can not be paid from the proceeds of the capital, there has been an improper deprivation '' said Niessen on Tuesday . Improper deprivation is the legal term for theft.
Niessen writes this in a Tuesday published opinion to the Supreme Court. An Advocate General brings independent opinions on current procedures to the Supreme Court. Here he is usually assisted by academic staff and other experts. Although his opinion a 'conclusion' said his opinions are not binding: the Supreme Court may differ from the opinion.
reaction Finance
Commenting allows the Ministry of Finance know that ,, can not find the position of the AG that the capital gains tax at line level is inconsistent with the right to property under Article 1 of the First Protocol to the Convention. "It is further stated that the fictitious return of 4%, which is now held ,, falls within the wide discretion which belongs to the legislature. "
The case was brought by a Dutch national who emigrated to Norway in 1996, but lasted a few buildings. He refused to agree in 2011 with a tax on an amount of € 13,520 which was seen by the inspector of taxes as income from savings and investments.
Source: http://www.ad.nl/ Erik Elias Photo: Reuters
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