The Introduction Of An Appeals Court In Dutch Tax Litigation

Since January 1, 2005, the Dutch tax litigation comprises an appeals court. Before 2005, it had but one court of instance. That means that now, after a court of first instance has given its verdict in a tax dispute, an unsatisfied party may appeal to a higher instance, where this was impossible before. In this paper the authors investigate which consequences introducing an appeals court has for the way tax payers and the tax administration solve their disputes.