Hof: inspecteur moet verzamelinkomen op aanslag gebruiken voor ouderenkorting

The Court of 's-Hertogenbosch ruled that a pensioner is entitled to an elderly tax deduction despite initially being denied one. While the court determined that worldwide income during Dutch residence and Dutch income during foreign residence should normally count toward the deduction, it found that the tax authority must use the income figure stated on the tax assessment. In this case, the assessment listed only Dutch-period income of €16,745, and since the tax authority did not amend this figure, the elderly deduction must be calculated based on that amount, granting the pensioner the