Kamphorst, Jurjen J.A.; Velthoven, Ben C.J. van - In: International Review of Law and Economics 29 (2009) 1, pp. 13-24
As of January 1, 2005, a court of appeal has been introduced in Dutch tax litigation. Before that date, the substantive merits of a tax dispute could only be heard in one instance. In this paper we investigate which consequences the introduction of the appeals court may have for the way tax...
