Dutch tax court annuls decision due to taxpayer's justified reliance on unpublished ministerial resolution regarding gift tax policy.

The Supreme Court of the Netherlands annulled the lower court's decision on a gift tax assessment. The taxpayers argued they relied on an unpublished ministerial resolution published in the official gazette, which they believed exempted their transaction from tax. The court held that such reliance on statements by responsible officials creates a legitimate expectation that must be honored, even if the law itself does not explicitly grant the discretion. Consequently, the lower court's failure to properly assess this reliance warranted the annulment and remittal for further proceedings.