When a tax procedure ends with a judgment of the Court of Appeal with which you do not agree, cassation before the Supreme Court of the Netherlands is the final opportunity to seek justice. Cassation, however, is not an “ordinary” form of appeal. It requires in-depth legal expertise, a keen eye for developments in the law, and a strategic approach. International Law Firm Taheri specializes in cassation law and assists clients in complex tax matters all the way to the highest court.

Fiscal cassation occupies a distinct position within tax law. As in civil cassation, fiscal cassation is not a reassessment of the facts, but a review of the correct application and interpretation of the law. The Supreme Court of the Netherlands examines whether tax law and formal tax procedural law have been applied correctly and whether the reasoning of the lower court’s judgment is legally sufficient. This demands sharp legal insight and thorough mastery of both substantive and procedural tax law.

International Law Firm Taheri represents clients in fiscal cassation cases involving fundamental legal questions, complex tax structures, and international tax aspects. A fiscal cassation procedure requires a careful analysis of the lower court’s judgment and the precise formulation of legal grounds that align with the established case law of the Supreme Court and the systematic framework of tax law.

Unlike civil cassation, fiscal cassation proceedings do not require that the appeal be lodged by a lawyer admitted to practice before the Supreme Court. Fiscal cassation cases may be conducted directly by specialized legal professionals. International Law Firm Taheri possesses this specialized expertise and independently handles fiscal cassation proceedings with the same level of care, legal depth, and strategic insight expected at the cassation level.

Our fiscal cassation practice is characterized by an independent and realistic assessment of cassation prospects. We advise pursuing cassation only where there are legally relevant questions of law or deficiencies in reasoning that are suitable for review by the Supreme Court. Clear and transparent advice is central to our approach, aimed at legal certainty, effective legal protection, and the development of the law.

Fiscal cassation requires an exceptional level of expertise at the intersection of tax law and cassation law. International Law Firm Taheri offers this specialization and conducts fiscal cassation proceedings with the care and precision demanded by litigation at the highest level of tax adjudication.

What is cassation?

Cassation is an extraordinary legal remedy brought against a judgment of the Court of Appeal. Unlike earlier stages of proceedings, the Supreme Court does not reconsider the facts of the case, but reviews only the application of the law.

  • Has the law been correctly interpreted?

  • Have the legal rules been properly applied?

  • Is the reasoning legally sufficient?

Because the Supreme Court reviews only legal errors, cassation is a matter of legal finesse. That is what makes it a discipline in its own right.

Cassation in tax law: a specialized field

Tax cases are often complex and highly technical. Cassation proceedings in tax law require an in-depth analysis of tax legislation, case law, and legal developments. This may include, for example, issues relating to income tax, corporate income tax or value-added tax (VAT), international tax law and treaties, tax penalties or reassessments, taxation in cross-border situations, and abuse of law or fraus legis.

The stakes in cassation are high: cases may involve substantial amounts, matters of principle, or the correction of a legal error with far-reaching consequences.

Why choose a cassation specialist at International Law Firm Taheri?

Cassation requires a fundamentally different approach from ordinary litigation. Not every lawyer or legal professional is equipped to conduct an effective cassation procedure. At International Law Firm Taheri, specialized cassation lawyers work with deep experience in tax matters.

We analyze your case file with a focused eye on cassation prospects and provide clear, strategic advice on the possibilities and limitations of cassation. We then draft procedural documents with legal precision, grounded in current case law and relevant legal developments. In cases with international aspects, we explicitly map the cross-border dimension so that the cassation strategy aligns with both the substance and the context of the dispute.

Our approach is analytical, incisive, and always tailored to the case, because in cassation, every detail matters.