Cassation proceedings are something unique and cannot be compared with proceedings before the tax division of the district courts or courts of appeal. During tax proceedings a taxpayer or their tax consultant shall be free to autonomously prepare and submit grounds for cassation. However, pleading (orally or in writing) at the Dutch Supreme Court is reserved for the legal profession.
During the cassation phase before the Dutch Supreme Court, new facts can no longer be brought to the fore. Hence, the examination of witnesses and the submission of documents is basically no longer possible. In the court document in cassation it is possible to complain about the interpretation of the law by the court of appeal or about the violation of essential procedural rules.
Our firm has ample experience with conducting proceedings before the Dutch Supreme Court. Not only with the drafting of the written procedural documents (notice of appeal (cross-appeal), statement of defence, statement of reply, statement of rejoinder, and a reaction to the opinion of the Advocate General) but also with a (written or oral) plea before the Dutch Supreme Court.
After the ruling of the court of appeal, appeal in cassation must be filed within six weeks. The said notice of appeal in cassation does not need to contain all the grounds yet. In this way, the time limit can in any case be secured for the preservation of rights.
Usually, an opinion on cassation shall first be drafted in order to be able to assess whether cassation has a chance of success. This opinion is discussed with the client and potentially with their tax consultant / authorised representative from the previous proceedings. In consultation it is then decided whether or not to submit grounds for cassation.
