"Delving down into a case until you find the very best arguments. That's the challenge for me."

Tax procedures and tax mediation


Tax procedures

Tax procedures can cover a very wide range of topics, including a difference of opinion on how an item has been classified for tax purposes or whether an item has been shown correctly in a tax return, as well as a tax assessment you disagree with or penalties included in tax demands. These procedures generally result in an objection or possibly an appeal (Sections 7:1 and 8:1, General Administrative Law Act).


In the event of a dispute, the initial contact with the tax authorities effectively marks the start of a procedure. What happens next varies from case to case. Issues to be dealt with can include negotiations, information decisions (Section 52a, General State Taxes Act), file inspections (Sections 7:4 and 8:29, General Administrative Law Act) and questions relating to the burden of proof, but also situations where the burden of proof is reversed or made more onerous (Sections 27e and 52a, General State Taxes Act) or where witnesses have to be heard (Section 8:60, General Administrative Law Act), time limits (Sections 6:7 and 6:8, General Administrative Law Act, and Section 26c, General State Taxes Act) and decisions on the correct position to adopt.


Conducting procedures is like a game of chess. We have the knowledge and experience needed to assess the opportunities and risks involved and will work with you to determine the strategy needed to ensure your interests are always optimally represented. We provide precision work, both on paper and in the court room.


As we see it, an actual or impending conflict does not always have to result in litigation. In other words, litigation is not an aim in itself. We always focus on your interests and the best possible result for you. That may mean resolving matters out-of-court through an amicable settlement or a settlement agreement, for example. Hertoghs attorneys are also excellent negotiators and have the experience needed to resolve disputes through mediation.


Tax mediation

Mediation is an alternative and broader-ranging way of resolving disputes. This is because as well as examining the dispute itself, it also takes account of how the dispute arose and of the related communications (or miscommunications) and emotions. As well as being an effective way to resolve a dispute, it will also benefit your future relations with the tax authorities.


Mediation is suitable only for disputes extending beyond purely legal issues. It is used mainly in situations that have become deadlocked, such as when communications or negotiations have stalled and litigation is not in your interests. Matters of principle, matters of a purely legal nature and disputes based in criminal law are not suitable for mediation.


Mediation can be applied in various stages of a dispute. If the procedure has not yet come before a court, any mediation will be arranged by the tax authorities. Both parties will then need to be willing to cooperate. But mediation is also possible if a case is already being examined by a court. It is then the court that will refer parties to a mediator. Our attorneys will obviously be pleased to advise and represent you.