The Role of Precedents in Netherlands Tax Litigation

Journal
Author
Blokland, W.J.; Maas, C.; Wattel, P.J.
Country
European Union; International; Netherlands
Published Date
Issue
Bulletin for International Taxation 2019 (Volume 73), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article examines the role of precedents in tax litigation in the Netherlands, with special reference to the case law and the statutory tasks of the Hoge Raad der Nederlanden (Supreme Court of the Netherlands).