Tax Litigation

The global tax landscape has undergone radical change in recent years and is constantly evolving. In light of increasing pressure to tackle perceived tax avoidance by multinationals and large corporations, governments, including the Dutch Tax Administration and Customs Administration, are becoming increasingly proactive. Dutch taxpayers thereby face increasingly complex national and international laws and regulations and greater levels of scrutiny of their tax positions.

In line with this, the number of tax disputes and tax-related proceedings is increasing. It is therefore necessary to have a good overview of the tax position and avoid tax disputes wherever possible. After all, tax proceedings and disputes can not only lead to financial loss but also cause great reputational damage.

Tax litigations

Our Tax team specialises in tax litigation and advising on tax controversies. Ideally, we try to prevent tax disputes for our clients and, where necessary, interpret and coordinate tax qualifications with the Dutch Tax Administration upfront. If this would not be possible or desirable - or the Tax Administration simply takes a different view and/or issues a tax assessments - we do not hesitate to litigate. We litigate against the Tax and Customs Administration in every tax litigation forum (courts, courts of appeal and, if necessary, the Supreme Court). We conduct tax litigation and advise on tax controversies matters including:

• Indirect taxes: VAT and transfer tax;
• Direct taxes: corporate income tax and international tax law;
• Municipal levies: WOZ/real estate tax (for commercial property);
• Book examinations and information requests from the Tax Authorities;
• Customs duties and related levies;
• Cross-border tax disputes (including tax treaties/use of Mutual Agreement Procedures (MAP));
• Directors' liability towards tax liabilities;
• Tax provisions in acquisition contracts.

Tax litigation & CMS in the Netherlands

With our practical knowledge and creativity, we bring your initiative a step forward. Our CMS Tax team is ready for you. Our knowledge and experience is based on the work we have been doing for years for leading parties in this sector. We think along with you about the challenges in your sector. We point out the legal frameworks, but even better the opportunities. CMS is a full-service law firm in the Netherlands where our multidisciplinary teams can assist you nationally and internationally with legal issues.

Our Tax litigation areas of expertise

Our Tax team is part of CMS' global network with capacity in more than 75 offices. We therefore have very broad capabilities to litigate and advise in respect of all forms of (direct and indirect) tax disputes of an international nature. In doing so, our Tax team combines the resources and capabilities of CMS' tax and litigation teams, including dedicated tax specialists. Our dedicated specialists have a wealth of experience in assisting companies (across a wide range of sectors) in all aspects of preventing, managing and resolving tax disputes.