The Role of Precedents in Netherlands Tax Litigation

Wouter Blokland; Coen Maas; Peter Wattel

The Role of Precedents in Netherlands Tax Litigation

Wouter Blokland
, Coen Maas
, Peter Wattel

Research output: Contribution to Journal › Article › Academic

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 language	English
Journal	Bulletin for International Taxation
Volume	73
Issue number	8
Publication status	Published - 23 Jul 2019

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 16 Peace, Justice and Strong Institutions

Keywords

Precedent
Tax
Litigation
Law

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https://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2019_08_nl_1.html

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@article{a035b21120194ac8b280652e43efb148,

title = "The Role of Precedents in Netherlands Tax Litigation",

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).",

keywords = "Precedent, Tax, Litigation, Law",

author = "Wouter Blokland and Coen Maas and Peter Wattel",

year = "2019",

month = jul,

day = "23",

language = "English",

volume = "73",

journal = "Bulletin for International Taxation",

issn = "1819-5490",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "8",

}

TY - JOUR

T1 - The Role of Precedents in Netherlands Tax Litigation

AU - Blokland, Wouter

AU - Maas, Coen

AU - Wattel, Peter

PY - 2019/7/23

Y1 - 2019/7/23

N2 - 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).

AB - 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).

KW - Precedent

KW - Tax

KW - Litigation

KW - Law

M3 - Article

SN - 1819-5490

VL - 73

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

IS - 8

ER -

The Role of Precedents in Netherlands Tax Litigation

Abstract

UN SDGs

Keywords

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