Samenvatting

In this publication Roelof Vos gives a summary of the current mediation practice in tax disputes between tax payers and the tax authorities in the Netherlands. As of 2005 the mediation practice in tax matters has grown slowly and is there as alternative for litigation in court. Vos explains the position of so-called internal mediators of the tax authorities, confidentiality in case of criminal offenses and he gives a few practical examples of mediation in tax cases.