Vertegenwoordiging en bijstand in belastingzaken: Fiscale rechtsbijstandverlening naar Nederlands recht

This study makes an inventory of several aspects of the representation and assistance in tax matters. The study is divided into two parts: the first part (part A) is about the social position of the providers of representation and assistance in tax matters in the Netherlands; the second part (part B) contains the legal analyses. In this summary I only write down some of my main conclusions. The Dutch autorities provide insufficient financial means for those who cannot afford, but are still depending on the assistance by tax consultants. This concerns mainly the group of people who have had no... Mehr ...