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The introduction of an appeals court in Dutch tax litigation

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  • Kamphorst, Jurjen J.A.
  • van Velthoven, Ben C.J.

Abstract

As 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?

Suggested Citation

  • Kamphorst, Jurjen J.A. & van Velthoven, Ben C.J., 2009. "The introduction of an appeals court in Dutch tax litigation," International Review of Law and Economics, Elsevier, vol. 29(1), pages 13-24, March.
    • Handle: RePEc:eee:irlaec:v:29:y:2009:i:1:p:13-24
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    More about this item

    Keywords

    Tax litigation Appeals process Confidence in the courts;

    JEL classification:

    • K41 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Litigation Process

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