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Tax proceedings can cover a wide variety of issues, including a disagreement with the tax authorities regarding the qualification of a certain item for tax purposes or its correct disclosure in a tax return, a tax assessment you disagree with or tax assessments that include penalties. In general, such issues lead to objection proceedings and possibly appeal proceedings (Sections 7:1 and 8:1, General Administrative Law Act).

The first contact with the tax authorities regarding an issue in fact marks the start of proceedings. The course of those proceedings will differ on a case by case basis. Potentially, you may be facing negotiations, an information decision (Section 52a, General State Taxes Act (AWR)), inspection of the file (Sections 7:4 and 8:29, General Administrative Law Act (Awb)), the allocation of the burden of proof, but also the reversal and increase of the burden of proof (Sections 27e and 52a, General State Taxes Act), hearings of witnesses (Section 8:60, General Administrative Law Act), time limits (Section 6:7 in conjunction with Section 6:8, General Administrative Law Act, and Section 26c, General State Taxes Act) or the position to be taken.

Litigation is like a game of chess. We have the requisite knowledge and experience to appraise your risks and likelihood of success, and to determine the strategy in tandem with you, aiming to represent your interests in the best possible way during the proceedings. Where needed, we’ll take litigation to the cutting edge, whether it be in writing or in court.

However, in our view, a – threatening – conflict situation does not have to end in litigation. Litigation is not a goal in itself. We never cease to focus on your interests and the best possible result for you, which may well be a solution reached out of court, for instance in the form of a settlement or tax ruling. In other words, the attorneys of Hertoghs are also excellent negotiators, with the requisite experience gained with the settlement of disputes on the basis of tax mediation.

Tax mediation

Tax mediation is an alternative and broader form of dispute resolution. Not only does it devote attention to the dispute itself, but also to how the dispute and the ensuing communication (or miscommunication) and emotions arose. This is effective not only to reach a solution for your dispute, but it’ll also be of benefit to your future relationship with the tax authorities.

Mediation is a suitable method only if the dispute involves more than purely a question of law. It’s commonly used to break a deadlock, such as when communications or negotiations have come to a halt and legal proceedings are not in your best interest. Principal questions and purely legal issues, as well as criminal-law issues, are not suitable to be resolved by mediation.

Mediation can be used at different stages of dispute proceedings. When proceedings have not yet been filed, the tax authorities will set up the mediation, on the condition that both parties are willing to cooperate. But even if proceedings have already been filed, mediation can still take place on the basis of reference by the judge. Our attorneys will be happy to assist you in this respect as party counsellor.


Litigation no goal in itself


Possible at different stages

Alternative form of dispute resolution

In-house expertise

Contact our specialists

R. (Roelof) Vos

Knowledge articles on this topic (in Dutch)

Ontwikkelingen op het gebied van mediation in fiscale strafzaken. TBS&H 2022, nr 1

Eerder schreven wij al over mediation in fiscale strafzaken. Wij beschreven toen onder meer dat was aangekondigd om…

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#235 Géén dwang of drang tot Horizontaal Toezicht

De Belastingdienst heeft het Horizontaal Toezicht nieuw leven ingeblazen en de ‘doorontwikkeling’ vastgelegd in twee lijvige Leidraden[1]. Ze…

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De ontwikkelingen op het gebied van fiscale mediation in Nederland. Nederlands-Vlaams tijdschrift voor Mediation en conflictmanagement 2020/24

In dit artikel besteden Roelof Vos en Diede Molenaars aandacht aan de huidige stand van zaken van fiscale…

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#165 Coronacrisis: hoe staat het met de rechtsbescherming van de belastingplichtige?

De handel en wandel van de BV Nederland is als gevolg van de ‘intelligente lockdown’ vanaf half maart…

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Mediation in fiscale strafzaken. TBS&H 2020, nr 2

Mediation is populair, zo blijkt uit het meest recente jaarverslag van de rechtspraak. In 2018 steeg het aantal…

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#152 Mediationwetgeving: what else?

Als het aan Minister Dekker ligt komt er een wettelijke basis voor mediation: inclusief verschoningsrecht voor de beëdigde…

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