Opinions
Tax Opinions
Lubbers, Boer & Douma is the leading Dutch firm for tax opinions. We provide an independent assessment on the application and interpretation of Dutch, European and international tax law in concrete situations. Our clients are large (multinational) enterprises and high net-worth individuals. Renowned tax consultancy and law firms in the Netherlands and abroad are also among our clients.
Our tax opinions are used to:
- ascertain tax risks in high profile situations
- determine a strategy to make tax risks manageable
- function as a second opinion alongside a tax consultant’s or tax lawyer’s advice
- assess the accuracy of positions adopted by the tax authorities or other institutions, such as the European Commission
- maklist the arguments in support of certain tax advice or in support of a strategy to be followed during objection procedures or on appeal
- give an estimation of the client’s probability of success in legal proceedings (first and second instance and cassation);
- support positions in international tax arbitration or mutual agreement procedures (expert witness report)
- establish whether tax risks should be mentioned in a business’ annual report or annual accounts, or whether certain tax assets can be included
Our tax opinions regularly play a mediating role in stalled discussions between contracting parties or a taxpayer and the tax authorities due to their independent and authoritative nature.
A distinctive feature of our tax opinions is that they are clear, thorough and independent. We discuss relevant regulations, legislative history, case law and legal literature in a systematic manner. We give consideration to aspects such as the burden of proof and the application of concepts such as abuse of law and tax reclassification. If tax law is not yet crystallized, we provide a plausible solution based on different methods of legal interpretation. We give an assessment of what the tax court may decide.
Settle or litigate?
How a thorough opinion provides support when deciding on a complex settlement offer
Sometimes our clients are faced with the question whether a final settlement offer proposed by the tax authorities should be accepted or rejected. For these clients we can give a realistic estimation of their chances in legal proceedings.
For one of our clients, a socially very relevant organization, we reviewed a settlement offer concerning a large financial interest. Applying our experience in the judiciary, we wrote an opinion in which we analyzed whether the proposed settlement did justice to the respective chances in legal proceedings. With our opinion, the board of directors was able to responsibly decide to accept the settlement.
Expert witness report
How an opinion can make a difference in international arbitration proceedings
At the request of a client, we prepared an expert witness report in an international arbitration case involving a complex EU legal issue. Inter alia based on our opinion, the arbitrators were able to make a well-founded decision.
Opinion for the Board
How our opinion formed the basis for an informed decision
For a large multinational corporation, we provided an opinion to the Board, allowing them to make an informed business decision after we personally presented and explained the opinion.