Citaat | Parket bij de Hoge Raad 30 september 2013

Onder 5.6 Parket bij de Hoge Raad 30 september 2013

Een alinea uit Parket bij de Hoge Raad 30 september 2013, ECLI:NL:PHR:2013:859.

"The remaining question is therefore whether, in these circumstances, the applicant can be regarded as having been afforded adequate redress. On this point the Court observes in the first place that, both in the proceedings before the Court of Appeal and the Supreme Court, the fiscal authorities were ordered to reimburse the applicant's legal costs. The Court further notes that one of the possibilities to remedy the unequal treatment could have been maintaining the additional 4% in the applicant's case and prescribing this additional 4% also in cases where no or only a limited private use of the company car is made (see para. 3.9 of the Supreme Court's judgment of 15 July 1998). This would not have changed the applicant's situation, but would have resulted in higher taxation for others.

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