Citaat | Parket bij de Hoge Raad 22 december 2023

Onder 3.2 Parket bij de Hoge Raad 22 december 2023

Een alinea uit Parket bij de Hoge Raad 22 december 2023, ECLI:NL:PHR:2023:1221.

“37. As regards pecuniary damage, the applicant claimed repayment of the excess tax he had paid between 1979 and 1981, that is 3,065 Swedish kronor (see paragraph 16 above), plus interest calculated in accordance with the Swedish Interest Act (rantelagen) from the year in which the taxes were levied until the date of reimbursement. While accepting this claim in principle, the Government maintained that the Swedish Interest Act was not applicable. However, they left it to the Court to determine whether the amount claimed should be increased on an equitable basis. 38. The Court awards Dr. Darby 8,000 kronor under this head, comprising the amount of tax unduly paid in 1979-1981 (3,065 kronor) and interest assessed in the light of the interest rates in Sweden at the time.”

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