An inspector must be unbiased; it can be expected of the Dutch Tax Authorities that it establishes the facts properly and that the law is applied objectively. Practice shows that this does not happen in all instances. In particular when combating more aggressive tax structures, facts are selected and presented in order to generate the highest possible tax revenue. Procedural tax law is then used as a tool. Often, the importance of the procedural rules is underestimated and the inspector creates a head start. Only by not only focusing on the content from the onset, but also by devising a strategy in which the procedural rules of the game are monitored and compliance with them can be enforced by the inspector, can an optimal end result be guaranteed.
Our activities in the tax area primarily involve audits in the course of which the Dutch Tax Authorities ask questions and gather information on a particular taxpayer. We provide assistance in these kinds of audits, during which letters of questions may bear relevance, but during which there may also be question of audits at the business of the taxpayer or at third parties. These audits often result in a dispute, which may initially lead to 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 not all required information was provided, but may ultimately also result in additional tax assessments, possibly with penalties.
If, within the framework of the determination of your legal position, you would like to submit your tax situation or your tax (legal) queries to us then we, as attorneys-at-law specialised in tax law, can inform and assist you accordingly. We emphasise that we do not perform tax consultancy activities.
In fiscalibus, after objection proceedings at the Dutch Tax Authorities, it is possible to file an appeal with the Dutch Courts of Appeal, and ultimately an appeal in cassation with the Dutch Supreme Court. The attorneys-at-law at our firm can advise and assist you at every stage of this kind of tax dispute.
