Taxpayers and their tax consultants can conduct tax proceedings. However, in case of considerable interests professional advice and assistance is indispensable. First of all, the case and the chances of success in and the risks of proceedings should properly be analysed. On the basis thereof, a road map needs to be established in proper consultation. Knowledge of and experience with tax proceedings is then a prerequisite.

Procedural tax law has become more complex. Issues like the completeness of the case file, the effect of the court division deciding on requests for the exclusive submission of confidential documents, the scope of the legal dispute, the timeliness of the submission of evidence, the effect of the decision requiring information, the reversal and increase of the burden of proof, whether or not to lodge an appeal (cross-appeal), and the calling and examination of witnesses are aspects of procedural tax law with which the attorneys-at-law at De Bont Advocaten are very familiar as they are regularly confronted with them. Errors in these essential areas of proceedings can adversely affect the final outcome just as much as mastering procedural law can lead to success.

The outcome of tax proceedings is, predominantly, determined by the question who is to bear the burden of proof. Knowledge of the rules of the law of evidence is therefore of paramount importance when conducting tax proceedings. The fact that in tax proceedings evidence can be furnished by circumstantial findings shall surprise many. Nonetheless, it happens ever more often that an inspector tries to create assumptions and suggestions by enumerating all sorts of circumstantial facts and circumstances. An underestimation of this strategy should be avoided, because only a correct assessment of the rules of evidence can lead to the required outcome of the tax proceedings.

The attorneys-at-law at De Bont Advocaten have ample experience and expertise in conducting proceedings, not only in preparing procedural documents but also in examining witnesses and experts and in pleading a case before a court.