Tax includes all areas of tax law, including substantive tax law, procedural tax law and tax collection law. The field relates to both state taxes and taxes levied by local authorities. Our main clients are the Dutch Ministry of Finance, the Tax and Customs Administration, municipalities and provinces. Our team of tax specialists knows everything there is to know about all areas of tax. But what is unique about the team is that they advise mostly on tax matters that are somewhat unusual because of their substance or interests. Cases regularly overlap with other areas of law, such as private law, for instance in relation to the public sector, and general administrative law. This means we represent clients not only before the tax court but also before the general administrative court and civil courts when proceedings involve multiple aspects of law.
Supreme Court Litigation
Pels Rijcken also has extensive experience litigating before the Dutch Supreme Court. We regularly act on behalf of the Dutch Ministry of Finance in Supreme Court appeals about matters of tax collection law and state taxes. We also represent municipalities before the Supreme Court in cases ranging from the levy of municipal charges to complex valuation issues based on the Dutch Valuation of Immovable Property Act. Clients and other legal professionals also come to us for our input, for example a second opinion.
Our broad spectrum of activity and expertise is reflected in the composition of the team. The Tax team includes lawyers with a wide range of expertise, such as attorneys-at-law/tax advisers and specialists in Dutch civil and administrative law and EU law. The Tax team also includes specialists in turnover tax and transfer tax in property transactions.