Citaat | Parket bij de Hoge Raad 17 januari 2014
Onder 2.12 Parket bij de Hoge Raad 17 januari 2014
Een alinea uit Parket bij de Hoge Raad 17 januari 2014, ECLI:NL:PHR:2014:9.
“129. The Court is further struck by the particularly low level of rent the applicants received under the terms of the various ground lease agreements as extended pursuant to section 33 of the Ground Lease Act. As quantified by the applicants, and as was undisputed by the Government, the level amounted to less than 0.25% of the plots' market value and was either equal to or lower than the statutory level of the real-estate tax chargeable on the plots (0.2%-0.7%). Although it was for the lessee to pay the tax, as if he or she owned the property, the comparison nonetheless illustrates the striking contrast. Any adjustment to the rent would be limited to taking into account changes in the consumer price index. In the applicants' case, there seem to have been no general interest demands sufficiently strong to justify such a low level of rent, bearing no relation to the actual value of the land (see Urbárska Obec Trenčianske Biskupice , cited above, § 144).
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