Rechtbank verlaagt belastingrente vpb 2018 na Hoge Raad-arrest

The District Court of North Holland has reduced the tax interest on corporate income tax for 2018 following a recent Supreme Court ruling. The court determined that the 8% interest rate applied between January 1, 2022 and May 13, 2023 was incorrect and should be replaced with the general interest rule. Consequently, the tax interest was lowered from €49,681 to €23,627. Both parties agreed on this outcome, which aligns with the Supreme Court's January 2026 decision on the proper application of tax interest regulations.