Kamphorst, Jurjen J.A.; Velthoven, Ben C.J. Van - Volkswirtschaftliche Fakultät, … - 2006
Since January 1, 2005, the Dutch tax litigation comprises an appeals court. Before 2005, it had but one court of instance. That means that now, after a court of first instance has given its verdict in a tax dispute, an unsatisfied party may appeal to a higher instance, where this was impossible...