The Tax Litigation group at Meijburg & Co: tailor-made opposition
Over the years, the contact that takes place between taxpayers and the Dutch Revenue has changed considerably as a result of important developments, such as the introduction of horizontal monitoring, the impact of the General Administrative Act on procedural tax law, the introduction of new penalties, and the increase in existing tax penalties. Developments in areas other than tax, such as increasing globalization and IT, have also played an important role. Unlike in the past, the Dutch Revenue now expects taxpayers to adopt an approach that is more open to consultation, to the coordination of positions beforehand, and whereby the taxpayer is expected to be compliant and in control.
The downside of this approach is that the Dutch Revenue takes a tougher stance sooner than was the case in the past. As a result, taxpayers require professional assistance more than before when dealing with the Dutch Revenue, and it is imperative that they are aware of their rights and obligations.
Meijburg & Co’s Tax Litigation group consists of specialists eminently qualified to assist taxpayers in the continually changing field of taxation. In addition to regularly publishing articles in various leading professional journals, we are involved with litigation and procedural tax law on a daily basis, and have many years of experience and extensive knowledge in these areas.
The services we provide include assisting in national and international requests for information, assisting in tax audits, and negotiating with the Dutch Revenue in order to reach a compromise. We can also assist in mediation proceedings with the Dutch Revenue. We can advise you on how the general principles of sound administration should be applied, and can assess any penalty risks that may arise. In those cases where this results in a penalty being imposed, we can assist you in the subsequent procedure. And finally, we have extensive experience in assisting clients with voluntary disclosure procedures.
The above activities concern all types of tax, such as personal and corporate income tax, dividend withholding tax, payroll tax, and/or VAT. The specialists of the Tax Litigation group work closely with the other tax specialists of Meijburg & Co that are involved in the case. This integrated approach ensures that your interests are well represented, both from a procedural and substantive perspective, in any discussion or dispute you may have with the Dutch Revenue. That is true tailor-made opposition!
The Tax Litigation group operates not only at a national level, but also at an international level. International services are provided by making use of KPMG’s global organization and its Dispute Resolution and Controversy Services network. This enables us to provide you with the best solution for your cross-border discussions with various tax authorities in the Netherlands and abroad.
If legal proceedings are inevitable because you disagree with an imposed assessment or a refund request that has been denied, then the specialists of the Tax Litigation group can assist you from start to finish. We will assist you from the moment a notice of objection has been filed with the Dutch Revenue, through to an appeal before the District Court and the Court of Appeals, and any subsequent appeal to the Supreme Court. We can also provide support by assessing your legal position in the proceedings, providing tactical procedural support, providing advice on an appeal to the Supreme Court, or by arranging a second opinion on pending legal proceedings. In short: discussions on tax or legal proceedings always contain a degree of uncertainty, but should you decide to engage the services of the specialists of Meijburg & Co’s Tax Litigation group you can be sure that your dispute with the Dutch Revenue is dealt with effectively!