The introduction of an appeals court in Dutch tax litigation
AbstractAs of January 1, 2005, a court of appeal has been introduced in Dutch tax litigation. Before that date, the substantive merits of a tax dispute could only be heard in one instance. In this paper we investigate which consequences the introduction of the appeals court may have for the way tax payers and the tax administration solve their disputes. We focus on the following questions. Are more or less tax payers willing to go to court to solve the dispute? Is it more or less difficult for parties to agree upon a settlement? Which appeal rate can we expect? What is the role of society's confidence in the courts in the answers to the questions above?
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Bibliographic InfoArticle provided by Elsevier in its journal International Review of Law and Economics.
Volume (Year): 29 (2009)
Issue (Month): 1 (March)
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Web page: http://www.elsevier.com/locate/irle
Tax litigation Appeals process Confidence in the courts;
Other versions of this item:
- Kamphorst, Jurjen J.A. & Van Velthoven, Ben C.J., 2006. "The introduction of an appeals court in Dutch tax litigation," MPRA Paper 2008, University Library of Munich, Germany, revised 27 Apr 2006.
- K41 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Litigation Process
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