Munich Personal RePEc Archive

The introduction of an appeals court in Dutch tax litigation

Kamphorst, Jurjen J.A. and Van Velthoven, Ben C.J. (2006): The introduction of an appeals court in Dutch tax litigation.

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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 we investigate which consequences introducing an appeals court has 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 trust in the courts in the answers to the questions above?

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