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Tax proceedings

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 returen, a tax assessment you disagree with or tax assessments that include penalties or fines. 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), inspection of the file (Sections 7:4 and 8:29, General Administrative Law Act), 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.

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