Allard Lubbers

Allard Lubbers


Allard Lubbers has been a professor of tax law at Leiden University since August 2003. Allard Lubbers, together with Koos Boer, started what is now Lubbers, Boer & Douma in March 2013.

Allard Lubbers has been a professor of tax law at Leiden University since August 2003. At Lubbers, Boer & Douma he writes opinions in different areas of tax law, conducts objection procedures with the Dutch Tax Authorities, prepares appeals for the tax courts and writes cassation appeals in tax cases for the Dutch Supreme Court. In addition, he serves as a sounding board and text writer in various proceedings conducted by other tax lawyers.

In his opinions and litigation documents, Lubbers employs his specialist knowledge in the field of administrative tax law, which he combines with the experience he has gained in this field, among other things, as a deputy justice with the Courts of Appeal (Gerechtshoven) Amsterdam and 's-Hertogenbosch (from May 2002 to June 2017).

He has written several articles on legal interpretation and cassation in tax cases, a field in which he is an expert. On occasion of the 100th anniversary of the Tax Chamber of the Supreme Court, Lubbers received the prestigious title "Watcher of the Tax Chamber" in 2016.

Other positions

  • Professor of tax law
  • Editor and annotator of BNB case law journal
  • Deputy chair of the NOB Appeals Council

Featered publications

  • Foutenleer (On: (timing of) correction of errors in Dutch tax matters), dissertation (Erasmus University Rotterdam, 2000). The trade version was published as a Fiscal Monograph, no. 95, Kluwer, Deventer, 2000
  • Hoofdzaken winst uit onderneming (On: (Dutch taxation of) profits from enterprise), FED Fiscale Studies Series, no. 32, Kluwer, Deventer, 2018 (with G.T.K. Meussen and M.H.M. Smeets)
  • Reading and analyzing Dutch tax judgments, Serie Fiscale Geschriften, Sdu, The Hague, 2015
  • Goed Koopmansgebruik (On: timing of reporting of income and expenses for Dutch income tax purposes), Serie Fiscale Geschriften, Sdu, The Hague, 2017