Wording of Tax Decisions – The Netherlands

Journal
Feteris, M.W.C.
Netherlands
European Taxation 2016 (Volume 56), No. 9
PriceUSD 45

In this note, the author outlines various aspects of the drafting of tax decisions in the Netherlands. After providing a brief overview of the function and structure of a court decision, the author discusses how detailed a decision should be in terms of describing the judicial proceedings, the facts, the legal reasons and the outcome. He then comments on the style used in writing decisions, i.e. detached versus personal, plain language, as well as presentation techniques.