The attorneys-at-law at De Bont Advocaten have ample scientific interest and feel compelled to make a contribution towards the development of (procedural) tax law. It goes without saying that this can fulfilled in the proceedings that are conducted for clients with great vigour and complete commitment. However, in addition principled cases can also occur where the relevant (financial) interests are relatively limited or where the clients cannot bear the associated costs. After an initial consideration of the presented cases on their ‘principledness’ and the relevant interests, the test cases are handled with the same commitment and expertise as the regular cases for clients.