(Tax) administrative proceedings

In the right margin you can find the tax (administrative) areas that we specialise in. In tax proceedings many provisions from the Dutch General Administrative Law Act (Awb) are applicable alongside the specific statutory provisions from the Dutch State Taxes Act (AWR). The former Act includes (inter alia) the procedural provisions as well as the rules regarding penalties.

Our activities in the tax administrative area are primarily related to investigations in the course of which the Dutch Tax Authorities ask questions and obtain information about a specific taxpayer. We provide assistance during these kinds of investigations in the course of which letters of questions can play a role; however there can also be question of investigations at the company of the taxpayer or at third parties. Quite often a dispute follows from these investigations, which may initially result in the imposition of a decision requiring information on account of the fact that the inspector is of the opinion that not all questions were answered and that not all desired information was made available but which may eventually also result in additional tax assessments potentially with penalties.

If an investigation was not started yet or letters of questions were not received yet then the voluntary disclosure scheme can be relied on. Should you, for that matter, wish to submit your tax situation or your tax (legal) questions to us within the framework of your legal position then we can, as lawyers specialised in tax law, inform and assist you on this. It is expressly noted that we do not perform tax consultancy activities.

In tax cases, after objection proceedings with the Dutch Tax Authorities, an application for judicial review can be lodged with the District Court, appeal proceedings can be brought before the Courts of Appeal, and it is eventually possible to bring an appeal in cassation before the Dutch Supreme Court. The lawyers of our firm can provide you with advice and assistance during each phase of this kind of tax dispute.