The legal field of Tax Law covers all tax-related legal matters, including substantive and procedural tax law and tax collection law. The practice area covers both taxes imposed by the Central Government as well as duties levied by local authorities.
Principal clients in this field are the Ministry of Finance and
the Tax and Customs Administration, but Pels Rijcken also provides
services to local government authorities and regional water
authorities. Pels Rijcken's team of specialists possess between
them all the necessary expertise for handling a comprehensive range
of tax-related cases.
The team is regularly called on to advise on cases with an exceptional nature arising from thecontent of the case or the stakes involved. The team members also offer advice in cases touching on other legal fields, such as private law (in relation to the public sector) and general administrative law. If it is necessary, cases are brought before the judicial authorities. In this context the team has particular experience with litigation at the Supreme Court. Pels Rijcken frequently represents the Minister of Finance in appeal procedures in the field of tax collection law or in cases involving tax imposed by the Central Government. The team also acts for local government authorities in appeal proceedings (concerning for instance municipal charges, complicated valuation issues involving the Valuation of Immovable Property Act, or betterment levies for recouping costs of servicing and infrastructure). In addition the team also is happy to assist with cases handled by clients themselves or by other professionals.
The team's extensive field of operation dictates its composition. Lawyers with different areas of expertise are active in this practice area and consequently the team consists of fiscal attorneys, civil law attorneys and an attorney specialising in European and Competition law.