Vertegenwoordiging en bijstand in belastingzaken: Fiscale rechtsbijstandverlening naar Nederlands recht
(Representation and assistance in tax matters: Provision with fiscal aid according to Dutch law)
View PDF Version
This study makes an inventory of several aspects of the representation and assistance in tax matters. The study is divided into two parts: the first part (part A) is about the social position of the providers of representation and assistance in tax matters in the Netherlands; the second part (part B) contains the legal analyses. In this summary I only write down some of my main conclusions. The Dutch autorities provide insufficient financial means for those who cannot afford, but are still depending on the assistance by tax consultants. This concerns mainly the group of people who have had no or very little education. There is hardly paid any attention to the representation and assistance in tax matters in the Dutch tax laws themselves. For a good understanding of the matter one should look into various laws, in particular into the Dutch Civil Code. Futhermore there is a lot of – sometimes not so clear - caselaw. We need a clarification of the relation between the rules in the tax laws and those in the Civil Code. Also should there be a more consistant use of terminology. Futhermore the – currently different - regulations regarding representation in the relation with the serveral tax autorities and in court, should be adapted to one and other. In the Netherlands there is in general no obligation for tax payers to be represented by tax lawyers. In my opinion there is no reason to chance this. An obligation to be represented for example in court, would be a barrier to the access of the judge, mainly because of the (high) costs of it. In case of a workoverload of the Dutch supreme court (‘Hoge Raad’), such could however be an exemption which justifies obligated legal representation. The main reason why there no possibility of government contibution in case of assistance by tax experts, such as tax consultants, is the lack of a statutory regulation of the profession of the tax consultant. The introduction of a statutory regulation, can however also have disadvantages, such as government intervention. That is why I do not want a statutory regulation of the profession of tax consultant as such, but rather the recognition by law of the current organisations of tax consultants. In the Netherlands tax consultants do not have the privilege of non-disclosure. In my opinion there is no good reason to refuse them this privelege, when the profession of tax consultant is legally recognized by means of the recognition by law of the current organisations of tax consultants. An exeption should be made for the situation of tax fraud. For this exeption could be linked to the recent legislation of the reporting of unusual transactions (‘Wet melding ongebruikelijke transacties’).
Feteris, Prof. Dr. M.W.C. (promotor)
- fiscale rechtsbijstandverlener