Can you assess in advance whether litigating makes sense?

Yes. We assess your case, the arguments, the feasibility and your chances before you start proceedings. That advice is honest: if we see insufficient chance of success, we advise you against litigating and explore alternatives with you.

Which deadlines apply?

The deadline for filing a notice of objection is six weeks from the date of the assessment or decision. Statutory deadlines also apply to appeals, higher appeals and cassation. Missing a deadline is almost always fatal to your case, so get in touch in good time. From then on, we monitor all deadlines in your proceedings.

Do you also work with my own accountant or adviser?

Yes. Many accountants and tax advisers engage us as a specialist for VAT proceedings. In that case we conduct the proceedings together with or alongside your own adviser and coordinate our work. Your adviser keeps the broader client relationship, we provide the specialist procedural knowledge.

What do proceedings cost?

That depends on the stage, the complexity and the course of your case. After the feasibility assessment you receive a proposal from us, so you know where you stand in advance. If the outcome is fully or partly in your favour, you are in many cases entitled to a reimbursement of legal costs. We take that into account in the assessment as well.

Litigation

Litigation with knowledge of the matter

Do you disagree with the Dutch Tax Administration and are you unable to resolve the matter with the tax inspector? Then the route of objection and appeal is open to you. VAT INSTITUTE assesses the feasibility of your case in advance and conducts the proceedings together with you.

Get in touch

Our vision

A strong case should never fail on a formality.

A dispute with the Dutch Tax Administration does not start in court. The first step is an objection procedure. If that does not deliver the desired outcome, you can appeal, go to a higher court and ultimately take your case to the Supreme Court in cassation. Every step has its own rules, deadlines and pitfalls.

We regularly see promising proceedings cut short by formal errors. The applicant has a strong case on the substance, but is unfamiliar with the exact formalities of the process and therefore loses. That is why we combine the substantive and the formal side in every case: a sharp substantive position, put forward in the right way and at the right moment.

Considering an objection or appeal? Get in touch, without obligation.

Get in touch

What you can count on

What our approach delivers

— 01

Feasibility assessed in advance

A thorough assessment of your case, the arguments and your chances before you start proceedings.
Honest advice on feasibility. This may mean that we advise you against litigating.
Where possible, we first explore room for a solution in consultation with the tax inspector.

— 02

Form and substance in one hand

Procedural documents that are substantively convincing and meet all formal requirements.
Strict monitoring of deadlines and procedural rules at every stage.
Positions substantiated with legislation, case law and parliamentary history.
Representation during hearings and court sessions.

— 03

Up-to-date knowledge of case law

Our specialists closely follow all national and international VAT cases.
Arguments reinforced with the most recent rulings of the district courts, the courts of appeal, the Dutch Supreme Court and the Court of Justice of the EU.
Alerts on pending proceedings that may be relevant to your situation.
Experience from our own advisory practice, so we know how the Dutch Tax Administration looks at your file.

Approach

How we work

For us, every case starts with a feasibility assessment. We study your file, the assessment or decision and the positions taken by the tax inspector, and we evaluate your case, arguments and chances. On that basis we advise you whether proceedings are worthwhile. Sometimes the conclusion is that a conversation with the tax inspector achieves more than going to court. And then you will hear that from us.

If you decide to litigate, we conduct the proceedings together with you. We draft the notice of objection or appeal, monitor all deadlines, prepare the hearing and stand by you during hearings and court sessions. At every stage you know where you stand and what steps come next.

Why VAT INSTITUTE

Why organisations choose us

We know the rules of the game

Proceedings are won and lost not only on substance, but also on form. We know the formalities of objection, appeal and cassation in detail, so that your case is judged on its merits and does not fail on a formality.

Current developments as reinforcement

The VAT specialists of VAT INSTITUTE closely follow all national and international cases. We reinforce the letter of the law with current case law and parliamentary history. That significantly increases your chances.

Honest about your chances

Litigation costs time, money and energy. That is why we tell you in advance whether your case is worth that investment. Once we start proceedings, we stand up firmly for your rights and interests.

Know where you stand before you litigate

In doubt about an objection or appeal? We assess your case, the arguments and your chances, and advise you on the best next step.

Put your case to us

Knowledge base

Insights & news

Analyses of current case law and developments that matter for your VAT position.

Visit the knowledge base

News 21 July 2026

CJEU: no transfer tax on a restructuring involving property companies

In the Nova Ibermoldes case, the Court of Justice of the EU ruled that Portugal may not levy transfer tax on a restructuring in which a public limited company is incorporated and its shares are paid up by contributing shares in a property company. The ruling may also affect the restructuring of Dutch groups holding property companies.

From practice 29 June 2026

The VAT return: surely that just follows from the records?

The ideal is a client who supplies all the right data and a return that simply falls out of it. That day is still a long way off. Even with limited information there are signals that should prompt you to ask questions.

News 17 June 2026

Penalty quashed when you knew or should have known of VAT fraud

Tax inspectors must refuse VAT rights to businesses that knew or should have known of fraud in the supply chain, even without an explicit statutory basis. According to the Dutch Supreme Court, the absence of that basis is precisely what rules out a penalty.

FAQ

Frequently asked questions

Is your question not listed? Feel free to contact us, we aim to respond within one business day.

Proceedings start with a notice of objection filed with the Dutch Tax Administration. If the tax inspector rejects your objection, you can appeal to the district court, then to the court of appeal and finally to the Dutch Supreme Court in cassation. In cases involving European VAT rules, the court can also refer questions to the Court of Justice of the EU for a preliminary ruling. We guide you through every stage.