Tax Controversy

Booij Legal & Tax (BLT) specializes in tax law. BLT is usually brought in where there is an actual dispute at hand or when one is expected. This could be a dispute with the tax authorities or a dispute about taxes for example in a civil case. This may also relate to matters of corporate law (such as tax issues relating merger or transaction, or directors’ and officers’ liability) or even criminal law.

Formal-legal tax law

Booij Legal & Tax is often brought in for formal-legal matters, such as:

  • Tax-related procedural law, the AWR (the Dutch State Taxes Act), the Awb (Dutch General Administrative Law Act)
  • Fiscal cassation proceedings (Dutch Supreme Court)
  • A decision requiring information
  • Audits by the tax authorities
  • Voluntary Disclosure schemes
  • Fiscal penalties

  • Tax-related criminal law
  • Right of recovery
  • Liability for tax debts (directors’ and officers’ liability, liability of recipients and vicarious tax liability);
  • International information exchange
  • Mutual Agreement Proceedings (MAPs)
  • International fiscal disputes
  • Complaints to the Dutch Ombudsman

Branches of law

Booij Legal & Tax provides second opinions on, and has significant and specific experience and expertise in, the following branches of fiscal law:

  • Corporation tax, dividend tax
  • International tax law, application of treaties
  • European tax law
  • Liability for tax debts

  • Income tax/withholding taxes/social insurance
  • Transfer tax/BTW (Dutch VAT)/Customs duties
  • Inheritance tax and gift tax
  • Municipal levies (WOZ (Valuation of Immovable Property Act), OZB (property tax), administrative charges, betterment levy)

Matters related to tax law

Booij Legal & Tax is also brought in for matters connected with tax law, such as:

  • Disciplinary law for tax advisors/accountants
  • Mediation in tax disputes
  • Application of the WWFT Act (Dutch Moneylaundering and Terrorist Financing (Prevention) Act)

  • Liability for incorrect tax advice
  • Guarantees and indemnities in takeover agreements
  • Fiscal issues relating to specific national or international contracts

Do you have a question or would you like more information?

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