The Role of Precedents in Netherlands Tax Litigation

Wouter Blokland, Coen Maas, Peter Wattel

Research output: Contribution to JournalArticleAcademic

Abstract

The 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).
Original languageEnglish
JournalBulletin for International Taxation
Volume73
Issue number8
Publication statusPublished - 23 Jul 2019

Keywords

  • Precedent
  • Tax
  • Litigation
  • Law

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