Baker Tilly Dutch Caribbean | Edition 1 2014

If the Tax Inspector rejects a notice of objection against a tax
assessment, the taxpayer has the right and opportunity to file
an appeal with the Court of Appeals in Tax Matters (hereafter
the “Court”).
APPEAL IN
TAX MATTERS
Argumentation and timing
are essential
Such an appeal has to be filed within
two months after the date of the Tax
Inspector’s ruling.
After the Court has received the
letter of appeal, it grants the
Inspector the
opportunity
to invoke his
right to react
to the appeal
in writing. The
taxpayer may
be represented by a third party,
and a (tax) attorney is not explicitly
required in a tax court.
REPRESENTATION BY
A TAX ADVISOR
After the exchange of arguments
in writing, the Court will set a date
for a hearing. During this session
in front of the tax judge(s) both
parties get the opportunity to
plead their cases and the judge(s)
may ask questions. The taxpayer
or his representative should be
properly prepared to answer these
questions. In addition, he or she
should be prepared to receive and
counter possible new arguments of
the Inspector. Usually after several
months, the Court will render its
verdict. Wilco van Oosten, tax
advisor,
strongly
Both parties get the
opportunity to plead
their cases
advises
to engage
a tax
specialist:
“fiscal
expertise and the experience to
deal with these cases is essential,
especially because at this moment
there is no possibility to appeal a
verdict of the Tax Court! As there
is no further appeal option; it is
extremely important that the letter
of appeal contains all relevant facts,
arguments and references and that
all questions raised by the judges
are answered fully and precisely.”
pag 6 pag 7